A foreign limited liability company may not transact business in Georgia until it obtains a certificate of authority. Foreign corporations are subject to the same requirement. It is not considered transacting business if a company is: 
1) maintaining or defending a lawsuit; 
2) carrying on an activity concerning internal affairs; 
3) maintaining bank accounts; 
4) maintaining an office for the management of an entity’s own securities; 
5) selling through independent contractors;
6) soliciting or obtaining orders that require acceptance outside of the state before they become contracts; 
7) creating or acquiring indebtedness in real or personal property;
8) securing or collecting debts;
9) owning, without more, real or personal property; 
10) conducting an isolated transaction; 
11) transacting interstate commerce; owning and controlling a subsidiary corporation or LLC formed in, or transacting business within, the state;
12) serving as a trustee, executor, administrator, or guardian;
13) owning an interest or controlling another entity organized and transacting business within the state; or
14) serving as a manager of an LLC organized and operating under Georgia law.

Wayfair Nexus

A remote seller who has gross receipts in Georgia of more than $100,000 per year or who has conducted 200 or more separate retail sales of tangible personal property in the previous or current calendar year must collect and remit sales tax.


Let's Talk