Georgia Marketplace Facilitator Rules 2025: What Resellers Need to Know

Here’s a detailed guide to Georgia’s marketplace facilitator rules in 2025, tailored for resellers: what triggers obligations, who collects, reporting, and actionable steps to stay compliant.

1) What is a “Marketplace Facilitator” under Georgia law

• Georgia defines a marketplace facilitator (sometimes called “marketplace provider” in other states) as a business that lists, solicits, or facilitates retail sales of tangible personal property via a marketplace, and that collects payment from the customer (directly or indirectly). Once certain thresholds are met, the facilitator becomes responsible for collecting and remitting Georgia sales and use tax on all sales made through its platform for third-party sellers. State and Local Tax+2Department of Revenue+2

• The law was enacted by House Bill 276, which became effective April 1, 2020. State and Local Tax+1

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2) Economic Nexus & Thresholds in Georgia

• To be obligated under Georgia’s law, a marketplace facilitator must meet either:

  1. $100,000 in gross retail sales in Georgia in the current or previous calendar year, OR

  2. 200 or more retail sales transactions in Georgia during the current or previous calendar year. Default+3TaxCloud+3Quaderno+3

• These thresholds are not new for 2025; they’ve been in place for Georgia since implementation in 2020. There are currently no known changes to raise or remove these thresholds as of mid-2025. (Always check official Georgia Department of Revenue or legislature updates for late-year changes.) Default+2Quaderno+2

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3) Who Collects and When

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4) Georgia Sales Tax Rates & Local Taxes

• Georgia’s state sales tax rate is 4%. Local jurisdictions (counties, cities) can impose additional taxes. When selling into Georgia, you need to account for combined state + local rates. TaxCloud+1

• The local rate range can vary (some localities add little or none, others add up to ~4%). Total combined rate can reach around 8% in some places. TaxCloud+1

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5) Reporting & Account Types

• Marketplace facilitators must have a marketplace facilitator sales and use tax account with the Georgia Department of Revenue. They report all facilitated sales under that account. Department of Revenue

• If the facilitator also makes direct retail sales (sales on its own behalf, not just third-party facilitation), those direct sales are reported under a separate or master account if they prefer to consolidate—but Georgia allows using a “master sales tax account” to report multiple accounts together if set up properly. Department of Revenue

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6) What Resellers Should Watch Out For in 2025

• Threshold tracking: Merchants should regularly check whether their marketplace-facilitated and direct sales together push them over $100,000 or 200 transactions in Georgia. Crossing thresholds triggers collection obligations.

• Classification of sales: All retail sales — even those by remote sellers — delivered into Georgia count toward the threshold, including those facilitated by a marketplace. Sellers must understand which sales are being reported by facilitator vs what remains their direct responsibility. TaxCloud

• Local tax rates: Because local jurisdictions add on to the state rate, ensuring the checkout or sales platform is properly calculating the correct combined rate depending on delivery location is critical.

• Recordkeeping: Keep documentation the marketplace facilitator provides showing collection on your behalf. Also keep your own sales records (facilitated and direct), transaction counts, invoices, etc. These can matter in audits.

• Compliance timeline: Once you determine you’ve exceeded nexus thresholds, register and begin collecting as required. Delays or ignoring obligations can lead to penalties.

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7) Case Study: How a Home Décor Reseller in Georgia Must Comply

Seller profile:

• “Peach State Decor” sells decorative goods. Uses Etsy (marketplace) for most sales (third-party) and also has its own Shopify store.

• In the past calendar year, delivered sales into Georgia are: $85,000 via Etsy + $25,000 via Shopify = $110,000, and 250 total transactions into GA.

What Peach State Decor needs to do:

1. Marketplace (Etsy) sales: Since Etsy is a facilitator and exceeded GA thresholds (via total facilitated + direct sales), Etsy should collect & remit tax on those marketplace orders. Peach State Decor should get documentation showing Etsy is doing so.

2. Direct (Shopify) sales: Because combined sales exceed $100,000, Peach State also needs to collect & remit GA sales tax on those direct orders shipped into Georgia.

3. Ensure correct rate: For each order, Shopify checkout and shipping must reflect state 4% + correct local (county/city) portion per delivery address.

4. Register for a GA seller’s permit (if not already): If direct sales meet nexus, even if mostly selling via marketplace, you still need a permit.

5. Maintain records: Transaction logs, facilitated vs direct sales amounts, locality data, marketplace certifications—should all be kept for Georgia’s audit period.

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8) What hasn’t changed and what to expect

• Georgia has had marketplace facilitator laws in place since 2020; there are no major reported changes in 2025 to the basic thresholds (--$100K or 200 transactions) or who collects on marketplace sales.

• Sellers should monitor for possible local jurisdiction changes (e.g. new local taxes, rate changes), and stay alert for any amendments to threshold rules or transaction counts.

• Also, check for platform-level improvements: many marketplaces now automatically collect where required, but ensuring documentation (certificates, platform tax collection statements) is essential.

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9) Action Steps & Checklist for Resellers in Georgia (2025)

1. Calculate your past 12-months Georgia sales via all channels (marketplace + direct). Also, count transactions to see if you meet 200 transactions threshold.

2. If you hit thresholds, ensure your marketplace(s) are collecting & remitting on facilitated orders. Get documentation for those amounts.

3. If you have direct sales and thresholds met, register with the Georgia Department of Revenue to collect & remit tax on direct orders.

4. Update your store/platform checkout to apply the correct combined state + local rate based on delivery city/county.

5. Use a separate marketplace facilitator tax account for facilitated sales (your marketplace provider may do this, or you might need a separate “facilitator account”).

6. Set up good recordkeeping: logs of facilitated vs direct sales, marketplace certificates, invoices, transaction counts, locality data for each shipping address.

7. Review your sales each quarter to monitor whether you cross thresholds (sales or transaction count), so you can adjust tax collection in time.