A remote seller must collect when its gross revenue from retail sales delivered into Georgia exceeds $100,000, or it makes 200 or more separate retail sales delivered into Georgia (as at 1 October 2026). The revenue threshold was $250,000 during 2019 and $100,000 from 1 January 2020; Georgia keeps its 200-transaction test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.