How do I apply for a seller's permit?

How to Apply for a Seller's Permit in Georgia

In Georgia, a seller's permit is required for businesses that sell tangible personal property or taxable services. This permit allows you to collect and remit sales tax to the state.

Steps to Obtain a Georgia Seller's Permit

• Register Your Business: Before applying, ensure your business is registered with the Georgia Secretary of State. This includes forming your legal entity and obtaining a Federal Employer Identification Number (EIN) if applicable.
• Gather Required Information: Prepare details such as your business name, address, Social Security Number or EIN, type of business, and estimated monthly sales.
• Apply Online: Submit your application through the Georgia Department of Revenue’s Online Registration System (OLR). This is the fastest and most efficient method.
• Review Application: Verify your application information carefully to avoid delays. As of 2026, the Department may request additional information or documentation.
• Receive Permit: Once approved, you will receive your seller's permit number. Keep this number accessible for sales tax collection and reporting.

Operational Considerations

• Sales Tax Collection: Use your seller's permit to collect state and local sales taxes on taxable goods and services.
• Recordkeeping: Maintain accurate sales records and tax collected for compliance and audit purposes.
• Reporting Requirements: File sales tax returns regularly as required by the Georgia Department of Revenue, even if no sales occurred during the period.
• Employee Training: Train staff on proper sales tax collection and permit display requirements to ensure compliance.
• Renewal and Updates: Monitor any changes in business details and update your permit information accordingly to avoid penalties.