If you have an internet business that is based in the state of Georgia, you are only required to collect state sales tax from customers that you sell and ship to in the state of Georgia. For sales made and shipped to customers outside of the state, you are not required to collect sales tax. In the state of Georgia, shipping charges are also subject to sales tax as long as the item being sold is subject to sales tax and not an exempt item.
Use tax is different from sales tax. Use tax is payable by a Georgia resident who purchased goods from another state where the seller did not collect Georgia sales tax. So in effect, if you live in the state of Georgia, you will pay tax on any goods that you purchase. If you purchased them within the state you pay the sales tax. If you purchased them outside the state, you pay the use tax.
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