Card show sales tax in Georgia
Trading cards are taxable at Georgia card shows. The state rate is 4%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $100.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Partly unverified: confirm with the state before you rely on this. The out-of-state trade-show exception was read directly from DOR. The Miscellaneous Sales Event form's 3-day mail-in rule comes from a search excerpt of the form, not a direct read. Organizer duties come from an organizer's site, not DOR. It is unclear whether in-state unregistered sellers may use the form. The form number is inconsistent (FS-32 vs CD-32). Whether a public card show counts as a 'convention or trade show' for the exception is unconfirmed.
Georgia rules for card-show vendors
- Rate
- The state rate is 4%, plus county and city local option taxes (including TSPLOST in some jurisdictions and a 1% City of Atlanta MOST). Combined rates vary by county and are often around 7-9%. Collect at the rate of the jurisdiction where the event is held, from the quarterly DOR rate chart.
- What you need
- Georgia sales and use tax registration, or for one-off sellers the Miscellaneous Sales Event form (DOR site links it as FS-32 in one place and CD-32 in another). Out-of-state convention and trade show sellers are exempt from registration only if the show is their sole physical presence in Georgia, they attend 5 days or fewer in any 12 months, and they earned no more than $100,000 in net income from such shows in the prior year. They must still collect tax.
- Cost
- Not stated.
- How to get it
- Registered sellers report event sales on their regular return. Others use the Miscellaneous Sales Event form, which is handed out at events.
- The organizer
- An event organizer's guidance (not DOR) says organizers hand out FS-32 forms and give DOR a vendor list. Not confirmed on a DOR page.
- Filing and paying
- Miscellaneous Sales Event form: at the close of the event, return the form and tax to the revenue agent on duty or mail them within 3 days. Pay by check or money order, never cash.
- Occasional sellers
- Not researched.
- Trades
- Not researched.
- Are cards taxable?
- Taxable. DOR says Georgia sales tax generally applies to all tangible goods sold.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Georgia?
Georgia sales and use tax registration, or for one-off sellers the Miscellaneous Sales Event form (DOR site links it as FS-32 in one place and CD-32 in another). Registered sellers report event sales on their regular return.
What sales tax rate applies at a Georgia card show?
The statewide rate is 4%. plus county and city local option taxes (including TSPLOST in some jurisdictions and a 1% City of Atlanta MOST). Use the combined rate for the venue's address.
Are trading cards taxable in Georgia?
Taxable. DOR says Georgia sales tax generally applies to all tangible goods sold. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Georgia show?
Miscellaneous Sales Event form: at the close of the event, return the form and tax to the revenue agent on duty or mail them within 3 days. Pay by check or money order, never cash.
Sources
Help decide what Pullsheet builds next
Every feature is free while Pullsheet is in beta. Join the list and pick the one you would pay for; we email you before anything changes.