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Fill a Valid Georgia State Tax Instruction Template

The Georgia State Tax Instruction form, officially known as Form CRF-002, is a crucial document for businesses seeking to register for state taxes. This form helps the Georgia Department of Revenue collect essential information about a business's legal structure, ownership, and tax obligations. Completing this form accurately ensures compliance and facilitates the proper management of state tax responsibilities.

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Fill a Valid Georgia State Tax Instruction Template

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Common mistakes

Neglecting to Check the Correct Reason for Registration: Many individuals fail to properly check the applicable box(es) in Section 1. This section is crucial as it determines the nature of the registration. Incorrect selections can lead to delays or complications in processing the application.
Inaccurate Business Information: Providing incorrect information about the business's legal name, trade name, or address is a common mistake. This information must be precise, as errors can create issues with tax identification and future correspondence.
Omitting Required Tax Types: Applicants sometimes overlook checking all applicable tax types in Section 1. Each type of tax that applies to the business must be indicated. Missing these can result in the business not being properly registered for necessary tax obligations.
Failure to Provide Accurate Ownership Information: In Section 5, individuals often make errors in listing ownership details. It’s essential to accurately identify all owners or responsible parties. This ensures accountability and compliance with tax regulations.
Not Signing the Application: A simple yet critical mistake is failing to sign the application. The authorized signature is a declaration of the truthfulness of the information provided. Without it, the application may be considered incomplete and rejected.

Essential Points on This Form

What is the purpose of the Georgia State Tax Instruction form?

The Georgia State Tax Instruction form, specifically Form CRF-002, is used to register a business for various state taxes. It allows individuals and entities to provide necessary information regarding their business operations, ownership structure, and the types of taxes they will be subject to. This form is essential for compliance with state tax regulations.

Who needs to submit this form?

This form must be submitted by any business entity that is starting operations in Georgia, changing its legal structure, or acquiring another business. Additionally, businesses that need to update their information or register for additional tax types should also complete this form. It is important for both new and existing businesses to ensure they are properly registered for state tax purposes.

What information is required on the form?

The form requires various details, including the business's legal and trade names, address, entity type, and ownership information. Applicants must also indicate the reason for submitting the form, such as new registration or updates. Specific tax types being requested must be checked, and information about the business's activities and employees is also necessary.

How does one determine the appropriate entity type to select?

When completing the form, applicants should choose the entity type that accurately reflects their business structure. Options include sole proprietorship, partnership, corporation, limited liability company, and others. It is advisable to consult with a tax professional or legal advisor if unsure about the correct classification, as this can impact tax obligations and liabilities.

What should be done if there are changes in business ownership or structure?

If there are changes in ownership or the legal structure of the business, the responsible party must update the Georgia Department of Revenue by submitting a new registration form. This ensures that the tax records are current and reflect the new ownership or structure. It is important to maintain accurate records to avoid potential legal issues related to tax liabilities.

Is there a fee associated with submitting the form?

There is no fee specifically for submitting the Georgia State Tax Instruction form. However, certain types of registrations, such as those for licenses that require additional applications, may involve fees. It is advisable to review the specific requirements for each tax type to understand any associated costs.

Where can I submit the completed form?

The completed form should be mailed to the Georgia Department of Revenue at the address provided on the form: Registration & Licensing Unit, P.O. Box 49512, Atlanta, Georgia. It is recommended to keep a copy of the submitted form for your records. Additionally, check the Department of Revenue’s website for any updates regarding submission methods or requirements.

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Georgia State Tax Instruction Sample

■ Form CRF-002 (Rev. 2/13)

1303904012

Page 1

GEORGIA DEPARTMENT OF REVENUE REGISTRATION & LICENSING UNIT

P. O. BOX 49512

ATLANTA, GEORGIA 30359-1512 NEED HELP? CALL 1 (877) 423-6711

E-MAIL: ST-License@dor.Qa.QQv

TSD-withholding-lic@dor.ga.gov

ОЛППЛЛЛ1 n

l3039040l2

Georgia Department of Revenue

State Tax Registration Application

Section 1 Reason for Submitting this Form

Refer to the instructions and check the applicable box(es) to indicate the reason(s) for this registration.

1 • New Registration

2.Additional Registration

3.Application for a Master Number

4.Information Update

5.Additional Location

(Use only for Master Sales Tax Account)

6. Did your business:

Yes	No	Acquire all or part of another business?
Yes	No	Result from a change in legal structure (for example, from individual proprietor to
		corporation, partnership to corporation, corporation to limited liability company,
		etc...)?
Yes	No	Undergo a merger, consolidation, dissolution, or other restructuring?

7.Provide prior business' state tax identification number if you answered yes to any of the above choices:

8. Check the applicable box(es) to indicate the types of tax(es) and service(s) requested for this registration. Those types with asterisks (**)

require an additional application.						Limousine Alcohol License**		Motor Fuel License**
\| \| Sales and Use		\|	\| Alcohol License**	Lottery Retailer**
						Non-Resident Distribution		Motor Carrier/IFTA

Withholding Tax		□Tobacco License**		911 Prepaid Wireless		Amusement License**		\| \| Contractor
\| Section 2	Entity Type (check the appropriate box)							]
Sole Proprietorship (Individual)		\|	\| Partnership	Sub-S Corporation \|	\| Corporation - State of Incorporation:			Incorporation Date:.
Professional Association		\|	\| Estate	Fiduciary	Limited Liability Company		Single Member \| \| Multiple Member
Limited Liability Partnership			Federal Agency	State Agency	County Government		[ \| Municipal Government


\| Section 3		Business Information					j
1.	Business Legal Name (enter owner's name if sole proprietor)			Business Trade Name (DBA)		Federal Employer Information Number
	Business Street Address (DO NOT USE P.O. BOX)			City	County	State	Zip Code + 4
	Business Telephone Number		Business Fax Number		Business Email
2.	Date of First Operation (mm/dd/yyyy):			3.	List months of operation if business is seasonal (mm-mm):
4.	List Business's Fiscal Year End:			5.	Identify Accounting Method: □Accrual	□Cash

I Section 4 Business Mailing Address (if different from Section 3 above)

If you want to have GADOR notices and other correspondence for a specific tax type mailed to an address other than the above business street address, please complete the following information. Use Form CRF-003 to list additional addresses.

1. Business Mailing Address

City

County

State

Zip Code + 4

2. Use this mailing address for the following tax type(s):

1. Business Mailing Address

City

County

State

Zip Code + 4

2. Use this mailing address for the following tax type(s):

Section 5	Business Ownership/Relationship						\|
1. Name				Social Security Number/Taxpayer Identification Number
Mailing Address			City		County	State	Zip Code + 4
Check one:
Owner		LLC Member	Partner	Officer	Other	Effective Date:
Check any/all if applicable:
Alcohol Licensee		Effective Date:			Tobacco Licensee	Effective Date :

■ Form CRF-002 (Rev. 2/13)

1303904022

Page 2

■

1303904022

Section 5

Business Ownership/Relationship (continued)

Name

Social Security Number/Taxpayer Identification Number

Mailing Address

City

County

State

Zip Code + 4

Check one:

Owner

I LLC Member

| Partner

| | Officer

| | Other

Effective Date:

Check any/all if applicable:

I I Alcohol Licensee

Effective Date:

| Tobacco Licensee

Effective Date :

Section 6

Business Activity Information

1. Check business activity type. If you check two or more boxes, list approximate percentages of receipts.

2. Will you be selling motor

1 Retail

% П Manufacturing

% 1

1 Wholesale

% 1

Construction

% П Service

% fuel or gasoline? CH Yes CHNo

3. Are you a common carrier? П Yes П No

Please describe products to be sold and/or taxable services to be provided:

5. Enter business' NAICS code number

if known:

Section 7

Employer Withholding Information

1. Will your business have employees? □Yes Д No If you answered Yes, please complete lines 2 through 5.

2. Who will be responsible for filing and remitting payroll taxes for your employees?

Your Business | | Payroll Service | | Other:

3.If you checked payroll service or other in question 2 above, enter the name and withholding tax number of the entity reporting and paying these taxes: Name:_______________________________________________________ [withholding Tax Account Number:

4. Do you expect to withhold more than $200 per month?

Yes EH No

5.What is the first date on which wages will be paid to employees?

Section 8

Authorized Signature/Contact Information

Under penalties of perjury, 1 declare that 1 have examined this State Tax Registration Application and to the best of my knowledge and belief, it is true, correct and complete. 1 understand that to willfully prepare or present a document that is fraudulent or false is a criminal misdemeanor under O.C.G.A. § 48 -1-6.

Authorized Signature	Title	Date (mm/dd/yyyy)
Print Name	Daytime Telephone Number	Title
Print Third Party Preparer's Name {if any)	Daytime Telephone Number	Title

И Form CRF-002 (Rev. 2/13)

1303904032

Page 3

1303 904032

Responsible Party Information

Step 1 Read this information first

•Under section 48-2-52 of the Official Code of Georgia Annotated, a:

►corporation officer or employee,

►limited liability company member, manager or employee, or

►limited liability partnership, partner or employee

may be held personally liable for unpaid sales tax, withholding tax, and 911 charges on prepaid wireless services assessed against such corporation, limited liability company, or limited liability partnership.

•The responsible party information should be completed for each of the persons described above who is under a duty to collect, account for and pay any of the above-described taxes or amounts to the Department of Revenue.

•The responsible party information should also be used to notify the Department of Revenue when there is a change in responsible persons. Attach additional pages if needed.

Check all for which person is responsible:
□ Sales and Use Tax	Д Withholding Tax	□ 911 Charges on Prepaid Wireless Services

Key takeaways

Filling out the Georgia State Tax Instruction form can be a straightforward process if you keep a few key points in mind. Here are some essential takeaways to help guide you through:

Understand the Purpose: The form is primarily for registering your business for state taxes. Knowing why you're submitting it will streamline the process.
Check the Right Boxes: In Section 1, be sure to mark all applicable reasons for registration. This helps ensure that your application is processed correctly.
Entity Type Matters: Choose the correct entity type in Section 2. Whether you’re a sole proprietor or a corporation, this affects your tax obligations.
Provide Accurate Business Information: Fill out your business legal name, trade name, and address accurately in Section 3. This information is crucial for correspondence.
Indicate Your Accounting Method: In Section 3, specify whether you use cash or accrual accounting. This will impact how you report your income and expenses.
Mailing Address: If your business mailing address differs from your physical address, provide it in Section 4. This ensures you receive important tax notices.
Detail Business Activities: Clearly describe the nature of your business in Section 6. This helps the state understand your operations and tax needs.
Employee Information: If you plan to hire employees, answer the questions in Section 7. This is vital for withholding tax purposes.
Authorized Signature Required: Don’t forget to sign the form in Section 8. This confirms that the information provided is accurate and complete.
Stay Informed on Responsibilities: Familiarize yourself with your obligations as a responsible party. This includes understanding potential personal liability for unpaid taxes.

By keeping these takeaways in mind, you can effectively complete the Georgia State Tax Instruction form and ensure that your business remains compliant with state tax regulations.

Document Characteristics

Fact Name	Description
Form Identification	The Georgia State Tax Registration Application is known as Form CRF-002, and it was last revised in February 2013.
Purpose of the Form	This form is used for various purposes including new business registrations, updates to existing registrations, and requests for additional locations or master numbers.
Entity Types	Applicants can select from multiple entity types, such as Sole Proprietorships, Corporations, and Limited Liability Companies, ensuring appropriate classification for tax purposes.
Governing Law	The form is governed by the Official Code of Georgia Annotated, specifically O.C.G.A. § 48-2-52, which outlines the responsibilities for tax collection and payment.
Responsible Party Liability	Under Georgia law, certain individuals, such as corporate officers and LLC members, may be held personally liable for unpaid sales and withholding taxes, emphasizing the importance of accurate information on the form.