Filing Form CRF-002 Online or on Paper: Georgia State Tax Registration

Form CRF-002 is Georgia’s state tax registration application, and the fastest way to file it is through the Georgia Tax Center at gtc.dor.ga.gov, where you can register online and receive your tax account number by email within about 15 minutes.1Georgia Department of Revenue. Register a New Business in Georgia There is no fee for a standard sales and use tax registration. Every business that will collect Georgia sales tax, withhold state income tax from employee wages, or engage in other taxable activity has to complete this registration before the first transaction or the first payroll.

Who Has to File CRF-002

Two tax types cover most new filers: sales and use tax, and employer withholding tax. Many businesses need both.

Sales and Use Tax

Anyone who meets Georgia’s definition of a “dealer” has to obtain a certificate of registration before making a single sale.2Justia Law. Georgia Code 48-8-59 – Dealer’s Certificate of Registration That covers selling tangible personal property at retail, leasing or renting property, manufacturing goods for sale in Georgia, importing goods for sale or use in the state, and soliciting sales through agents.3Justia Law. Georgia Code 48-8-2 – Definitions

Remote sellers are pulled in too. If you exceed $100,000 in gross revenue from sales delivered into Georgia, or complete more than 200 separate transactions in the state during the current or previous calendar year, you qualify as a dealer and must register.4Georgia Department of Revenue. Tax Registration

One certificate covers your business across multiple Georgia counties, but each separate place of business needs its own certificate.2Justia Law. Georgia Code 48-8-59 – Dealer’s Certificate of Registration The certificate is not transferable; it belongs to the entity named on it and to the specific location listed.

Employer Withholding Tax

Any business with employees in Georgia has to register for a withholding payroll number.4Georgia Department of Revenue. Tax Registration Once registered, you deduct state income tax from employee wages and remit on the schedule the Department of Revenue assigns.5Justia Law. Georgia Code 48-7-101 – Collection of Income Tax at Source; Withholding The withholding account must be active before you run your first payroll.

Other Accounts You Can Open on the Same Form

The same GTC session lets you set up alcohol licenses, tobacco licenses, motor fuel distributor tax, and corporate income tax. Check each one you need, and the system adds the follow-up questions for it. One boundary to note: International Fuel Tax Agreement licensing for interstate motor carriers uses Form CRF-IFTA, not CRF-002.6Georgia Secretary of State. Georgia Code 560-9-2 – Road Tax on Motor Carriers

What to Have Ready Before You Start

Missing any one of these will stall the application partway through. Pull it all together first.

  • Federal Employer Identification Number (FEIN). Sole proprietors with no employees can use a Social Security Number, but corporations, partnerships, multi-member LLCs, and any business with employees need an EIN.
  • Legal name of the entity, plus any “doing business as” trade name.
  • Business type (corporation, LLC, partnership, sole proprietorship, other). Your choice ties back to the organizational documents on file with the Georgia Secretary of State and triggers additional identification fields.
  • Physical address of the business and a mailing address if different. Tax notices go to the mailing address on file.
  • Six-digit NAICS code describing your business activity. If you don’t know yours, look it up by keyword at census.gov/naics.7U.S. Census Bureau. North American Industry Classification System
  • Date business activity begins in Georgia. This sets your first tax period and filing frequency.
  • Full legal names, home addresses, and Social Security Numbers for every officer, member, partner, or owner. The state uses this to link the entity to the people responsible for its taxes.

Some account types (alcohol and tobacco in particular) require supporting documents to be uploaded during registration. GTC will prompt you if attachments are needed for the accounts you selected.

Filing Online Through the Georgia Tax Center

Online filing is what the Department of Revenue recommends, and it is much faster than paper. Here is how the session runs:8City of Hinesville. How to Register a New Georgia Business

  1. Go to gtc.dor.ga.gov and click “Register a New Georgia Business.”
  2. Select your business type from the drop-down. More fields appear based on what you pick. Yellow fields are required; green fields are optional.
  3. Enter the business location address and click the verification button. Confirm the match the system returns, or confirm the address you entered.
  4. Provide a separate mailing address if it differs from the business location.
  5. Select the tax accounts to register. Each box you check opens a section of questions for that tax type.
  6. Enter your NAICS code. A search hyperlink inside GTC lets you look it up by keyword if needed.
  7. Add officers and responsible parties. Use the “Add a Record” link for each person.
  8. Upload any required documents, with a brief description for each file.
  9. Create your GTC login: username, password, security question, contact info for whoever will manage the account, and your preferred two-factor authentication method.
  10. Review the summary screen, submit, and confirm.

Your Georgia tax account number should arrive by email within about 15 minutes of submission.1Georgia Department of Revenue. Register a New Business in Georgia That number goes on every future return and payment.

Filing CRF-002 on Paper

If you prefer paper, download the current version of Form CRF-002 from the Department of Revenue’s forms page.9Georgia Department of Revenue. CRF-002 Outdated versions get rejected. Complete every applicable field, attach any required schedules, and mail it to:

Georgia Department of Revenue
Registration and Licensing Unit
P.O. Box 49512
Atlanta, GA 30359-1512

Paper applications can take several weeks to process depending on the Department’s workload. Since you cannot legally make taxable sales or run payroll without an active account, most filers who notice the gap between “15 minutes” and “several weeks” register online.

After the Account Is Open

Once your application is processed, the Department of Revenue issues a certificate of registration for your sales and use tax account. Georgia law requires you to display the certificate prominently at your place of business.2Justia Law. Georgia Code 48-8-59 – Dealer’s Certificate of Registration If you open a second location, register it separately through GTC by adding the new location to your existing account.

Your account also comes with an assigned filing frequency for sales tax returns and withholding remittances. Most new businesses start on a monthly schedule, and the Department can adjust the frequency over time based on your tax liability. Watch your GTC account for correspondence and filing-period assignments.

Updating or Closing an Account Later

To update an address, log into GTC, click “More,” then “Manage Names & Addresses,” select the Addresses tab, and add or edit the address.10Georgia Department of Revenue. Change Address on Tax Forms

To close a sales and use tax account, log into GTC, select the Sales and Use Account, click “See more,” and choose “Request to Close Account” from the Management box. Enter the cease date and submit; allow up to 48 hours for the status to update. You can also submit a written request on company letterhead with an effective date and authorized signature to SalesTax.Business@dor.ga.gov.11Georgia Department of Revenue. Close a Business in Georgia Closing a withholding account follows the same GTC steps on the Withholding Account, or email Withholding.Issues@dor.ga.gov. Either way, file all final returns and remit any remaining tax owed before you request closure. The Department will not process a closure if you are behind on required returns.

What Happens If You Skip Registration

Operating with a revoked sales tax certificate is a misdemeanor in Georgia, and each officer of a corporation who conducts business under a revoked certificate can be charged individually.12Georgia Secretary of State. Subject 560-12-1 Administrative Rules and Regulations

The bigger exposure is personal. Under O.C.G.A. ยง 48-2-52, any officer, member, manager, or partner who has control over collecting sales tax from customers or withholding income tax from employees, and who willfully fails to collect, account for, or pay over those amounts, is personally liable for the full amount. The Department of Revenue can pursue the individual directly, not just the business entity. Register before you start, collect what you owe, and remit on time.