Welcome and thanks for your question!
Because the business will be operating primarily within Georgia, it has what is known as "nexus" with the state of Georgia and therefore needs to register for tax purposes. Nexus is a fancy word for connection - you have a business presence in a state sufficient enough to be taxed in that state.
Two of the most common situations the create nexus are owning or leasing property in a state and employing employees or independent contractors in a state. There are many other things that can cause nexus and each state's requirements are different.
If the business is structured as a sole proprietorship, single member LLC, partnership, S corporation or multi-member LLC, then you will need to file a nonresident individual income tax
return within the state of Georgia. If the business is a partnership, LLC, or corporation, it will also need to file a business tax
return in the state.
If you have any follow-up questions or need clarification, please let me know and I will gladly assist you. If this answers your question, please accept with a positive rating. Have a wonderful evening and good luck to you in your new business!