The Georgia Department of Revenue is implementing new filing requirements for Sales & Use Taxes and Withholding Taxes. 

Presently, businesses are required to file Sales Tax Reports electronically if tax exceeds $5,000 per month.  Beginning in January 2010, the threshold to require electronic filing and electronic payment of tax will be reduced to $1,000 per month.  In January of 2011, the threshold will be decreased again to $500.  Once a business meets the e-file requirement, it must continue to file and pay electronically from that month forward or be charged a penalty.

Businesses can file electronically via the Internet or some taxpayers can use the Interactive Voice Response (IVR) System.  To file taxes online, businesses should create an account with the Georgia Tax Center at https://gtc.dor.ga.gov. 

Employers will be required to file monthly and quarterly payroll tax reports electronically, as well as, e-pay the withholding taxes.  Employers that are “required filers” and meet the dollar thresholds shown above must file the 2010 Form G-1003, including the data from the IRS Forms W-2, electronically.

The Georgia Department of Revenue website (http://www.gataxinfo.org/) provides additional information that may apply to your specific industry, as well as, a list of software vendors that are certified for electronic filing of Sales Tax returns.  The site also contains instructional videos and telephone numbers and email addresses if you have questions.

The Department of Revenue recently mailed letters to Employer’s explaining the new filing requirements.  We request that our clients forward a copy of all correspondences to our office to be placed in your file.

Our firm is available to assist you with creating or maintaining your GTC set-up and filing.  Please feel free to contact our office if you have any questions about navigating the new electronic filing requirements.