Georgia

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.

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.