Georgia dealers register for a sales tax number and receive a Sales and Use Tax Certificate of Registration (ST-2) that must be publicly displayed. Dealers must file a return every month, even if no tax is due. A dealer is usually only reporting, because the title ad valorem tax (TAVT) on a vehicle sale goes straight to the state with the registration.
The ST-2 certificate
After your company is registered and you have your Certificate of Organization, you register on the Georgia Tax Center and receive your sales tax number and the ST-2 certificate. The certificate must be publicly displayed in your place of business, and a copy goes in your dealer license application. Each place of business must be registered separately, and the certificate is non-transferable.
Monthly returns
- File sales and use tax returns monthly, even if no tax is due, unless the Department of Revenue notifies you of a different frequency.
- Returns and payments are due by the 20th of the month following the period being reported.
- You can file electronically through the Georgia Tax Center.
What TAVT is
TAVT stands for title ad valorem tax. For a vehicle sale, it goes directly to the state with the registration, rather than being kept by the dealer. That is why a dealer is generally reporting, not collecting sales tax, but still has to report monthly. This topic is covered in the pre-licensing seminar, so ask your seminar instructor or a tax professional about your situation.
Related
See our dealer license guide for the full process.
Amounts and rules change. Confirm current requirements with the Georgia State Board of Registration of Used Motor Vehicle Dealers at (404) 424-9966 before you pay for anything.
Frequently asked questions
Do Georgia dealers file sales tax monthly?
Yes. File a return each month, even if no tax is due, unless the Department of Revenue assigns a different frequency.
What is TAVT?
Title ad valorem tax. For a vehicle sale it goes directly to the state with the registration.
Where do I display my ST-2 certificate?
It must be publicly displayed in your place of business.
When are Georgia sales tax returns due?
By the 20th of the month following the period being reported.
Keep reading
Want it done step by step?
The Car Dealer Society course walks you through every form, fee and inspection for Georgia dealers, with real document samples, direct links and voice narration on every slide.
See the Course →