Georgia Sales Tax License Revocation / Business Shutdown Checklist

• Businesses face revocation when they fail to file required tax returns for one or more

periods.

• Filing false or fraudulent returns with incorrect information constitutes grounds for

certificate revocation.

• Failure to collect or remit the required sales tax amounts triggers enforcement action by

the Department.

• Providing materially false information on your registration application violates state

requirements and leads to revocation.

Immediate Actions After Receiving Notice

Stop all retail sales activities that require collecting sales tax from customers immediately upon learning of revocation. Operating as a seller with a revoked Certificate of Registration constitutes a misdemeanor under Georgia law, and each officer of a corporation engaging in business without a valid certificate faces criminal penalties.

Contact the Department of Revenue at 877-423-6711 to confirm the revocation status and request detailed information about the specific grounds cited. Locate your official revocation notice and read all details, including the reason for revocation, any deadlines, and contact information provided.

Gather your Certificate of Registration copy, all prior notices from the Department, copies of filed tax returns, and bank statements showing payments to the state. Document all collected sales tax amounts after revocation and do not spend these funds.

The Revocation Hearing Process

The revocation hearing functions as an informal conference rather than a formal administrative hearing. A Department employee authorized by the Commissioner conducts the hearing, typically a supervisor or manager overseeing your account, and you may bring an attorney, accountant, or other representative with proper authorization.

You bear the burden of proof to show cause why your Certificate of Registration should not be revoked. Present evidence to remedy or correct each ground for revocation listed in the notice.

The hearing officer evaluates whether you provide sufficient proof of compliance to avoid

revocation. Options may include

1. You can furnish all delinquent tax returns immediately to demonstrate compliance.

2. Paying past due taxes in full resolves the underlying tax liability at the hearing.

3. Making a substantial down payment toward past due amounts shows a good faith effort to resolve your debt.

4. Enrolling in an installment agreement for remaining balances allows you to pay over time while avoiding revocation.

Hearing officers issue written rulings by the next business day following the hearing. If you fail to attend the scheduled hearing, the Department will proceed with revocation automatically.

Payment Plan Considerations

The Department may accept an installment agreement as part of a compliance arrangement to avoid revocation. Payment plans require a minimum monthly payment of twenty-five dollars.

They cannot exceed sixty months in duration, with administrative fees of fifty dollars for auto-draft plans and one hundred dollars for manual check payments.

These arrangements become unavailable if you are in bankruptcy, have a pending offer in compromise, or have not filed required returns for the preceding five years. Confirm eligibility requirements with the Department before proposing payment terms at your hearing.

Consequences of Revocation

The Department closes your sales tax account number once revocation becomes effective. You must surrender your Certificate of Registration to the Department immediately upon receiving the revocation notice, and public notice of your revoked certificate may be posted at your business location in a conspicuous place.

Collection efforts continue for any underlying tax liability despite revocation. Georgia’s

Compliance Division possesses statutory authority under state law to pursue attachment, garnishment, and levy actions against your assets, reaching business bank accounts, property, and other assets to satisfy unpaid tax due amounts.

Reinstatement Requirements

A revoked certificate may qualify for reinstatement if the Department determines that you have sufficiently addressed the grounds for revocation and provided assurances of future compliance.

You must submit a formal application for reinstatement to the Department along with a one-dollar fee established by state regulation.

The Department reviews your compliance history, filed returns, and payment status before approving reinstatement. Reinstatement does not occur automatically and requires Department approval after thorough evaluation of your account.

Critical Mistakes to Avoid

Never continue operating as a seller after receiving a revocation notice. Conducting retail sales without a valid Certificate of Registration violates state law and creates additional liability beyond your existing tax due amounts.

File all missing tax returns for periods when you held a valid certificate, even after revocation occurs. Update your contact information with the Department to ensure you receive all correspondence at your current address, and request written confirmation of all reinstatement requirements rather than relying on verbal information.

Missing any deadline stated in your revocation notice can eliminate options for challenging or addressing the revocation through the hearing process. Failure to respond promptly limits your ability to negotiate payment arrangements or present evidence of compliance.

Facing State Enforcement or Payroll Tax Issues?

If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.

We help with

• State enforcement actions and notices
• Payroll tax debt review and resolution
• Penalty and interest reduction options
• Payment plans and compliance solutions
• Representation before state tax agencies

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