Marketplace and Georgia Sales Tax

Georgia Tech (GT) departments selling goods and services are required to collect sales tax per Georgia Department of Revenue (DOR) guidelines. This includes any sale of taxable items through the Marketplace e-Commerce platform.  Georgia Tech’s Office of the Controller remits to the Georgia DOR all sales tax collected on GT departmental sales on a monthly basis.

Examples of sales typically subject to Georgia Sales Tax:

  • Tangible personal property including articles of clothing, portfolios, supplies, etc.
  • Meals
  • Fees for admissions to events, such as ticket sales for performances
  • Shipping and handling charges for sales of tangible personal property shipped to a location in Georgia

Examples of sales not typically subject to Georgia Sales Tax :

  • Fees for services such as web page design
  • Space usage fees
  • Equipment rental fees
  • Conference registration

For additional information on what types of sales are subject to taxation in Georgia, see the following link https://dor.georgia.gov/what-subject-sales-and-use-tax.   If general guidance is needed about whether a sale is taxable or not, please contact the Controller’s Office for assistance at accounting.ask@gatech.edu.

If your store is selling taxable items through a Departmental Sales and Services, State, or other non-agency fund account and you need assistance turning on the sales tax functionality in Marketplace, please contact Thomas Rose via e-mail at thomas.rose@business.gatech.edu.

Important information regarding taxable sales through agency funds:

Agency funds are not Georgia Tech funds.  If a taxable item is sold through an agency account each agency is individually responsible for obtaining a tax id and remitting sales tax to the Georgia DOR. Registration of the agency with the DOR is required. The following link contains instructions for registering with the Georgia DOR https://dor.georgia.gov/tax-registration.

PLEASE NOTE: If sales are conducted through the use of an agency account, DO NOT turn on sales tax functionality in Marketplace as the tax for agency account sales must instead be collected and remitted under the agency id.  Contact the Controller’s Office at accounting.ask@gatech.edu with questions regarding whether an agency fund is appropriate for your use or not.