GA Georgia nexus threshold
Georgia nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Gross revenue from retail sales of tangible personal property delivered electronically or physically to a location in the state for consumption, use, or storage in the state
- Exempt sales
Excluded transactions:
- Taxable services
- Exempt services
- Exempt resales
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
$250,000 or 200 transactions prior to January 1, 2020
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