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Blank Georgia State Tax Instruction Form

The Georgia State Tax Instruction form is a crucial document for businesses registering with the Georgia Department of Revenue. This form, officially known as Form CRF-002, outlines the necessary steps for new registrations, updates, and various tax-related requests. Completing this form accurately is essential to ensure compliance and avoid potential penalties.

Outline

The Georgia State Tax Instruction form, officially known as Form CRF-002, serves as a crucial document for businesses looking to register for various state taxes. This form is essential for both new and existing businesses that may be undergoing changes such as acquiring another business, altering their legal structure, or expanding their operations to additional locations. It provides a structured way for businesses to indicate their reason for registration, whether it be a new registration, an update of information, or an application for a master number. The form requires businesses to specify the types of taxes they wish to register for, including sales and use tax, withholding tax, and various licenses. Additionally, it captures important details about the business entity, ownership, and activities, ensuring that the Georgia Department of Revenue has the necessary information to process the registration efficiently. Accurate completion of this form is vital, as it not only affects tax obligations but also compliance with state regulations. Understanding the nuances of this form can help business owners navigate the registration process with confidence.

Sample - Georgia State Tax Instruction Form

■ 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: [email protected]

[email protected]

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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

Click for PDF

Form Information

Fact Name	Details
Form Identification	This is the Georgia State Tax Registration Application, identified as Form CRF-002, revised in February 2013.
Purpose of the Form	The form is used for various reasons, including new registrations, updates, and changes in business structure.
Governing Law	The form is governed by the Official Code of Georgia Annotated (O.C.G.A.) § 48-1-6, which outlines the penalties for fraudulent submissions.
Business Information Required	Applicants must provide detailed business information, including legal name, trade name, address, and federal employer identification number.
Responsible Party Liability	Under O.C.G.A. § 48-2-52, certain individuals may be held personally liable for unpaid taxes related to the business.

Detailed Guide for Filling Out Georgia State Tax Instruction

Filling out the Georgia State Tax Registration Application can seem daunting, but following these steps will help simplify the process. Be sure to have all necessary information at hand, including your business details and any relevant tax identification numbers. Once you complete the form, you'll be one step closer to ensuring your business is properly registered with the state.

Start by identifying the reason for submitting the form. Check the applicable box(es) in Section 1 to indicate whether you are registering a new business, updating information, or applying for a master number.
In Section 2, select the entity type that best describes your business. Options include sole proprietorship, partnership, corporation, and others.
Provide your business information in Section 3. This includes the legal name, trade name (if applicable), street address, city, state, zip code, and contact information. Make sure not to use a P.O. Box for the street address.
If your business has a different mailing address, fill out the business mailing address in Section 4. Indicate which tax type(s) this address will be used for.
In Section 5, list the business ownership/relationship details. Include the names, mailing addresses, and Social Security or Taxpayer Identification Numbers of owners, partners, or officers.
Section 6 requires you to check the business activity type and provide a description of the products or services your business will offer. If applicable, indicate if you will be selling motor fuel or gasoline.
In Section 7, answer whether your business will have employees. If yes, complete the subsequent lines regarding payroll taxes and withholding.
Finally, complete Section 8 by providing an authorized signature and contact information. This includes printing your name, title, and the date of signing.

Obtain Answers on Georgia State Tax Instruction

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

The Georgia State Tax Instruction form, specifically Form CRF-002, is designed to help businesses register for various state taxes. This form is essential for new businesses or existing ones undergoing changes, such as acquiring another business or altering their legal structure. By completing this form, businesses can ensure they are compliant with state tax regulations and can operate legally within Georgia.
Who needs to fill out this form?

Any business entity planning to operate in Georgia must fill out this form. This includes:
- New businesses registering for the first time
- Businesses expanding to additional locations
- Entities that have changed their legal structure, such as transitioning from a sole proprietorship to a corporation
- Businesses that have undergone a merger or other restructuring
In essence, if your business needs to register for state taxes, this form is likely necessary.
What information do I need to provide on the form?

When completing the Georgia State Tax Instruction form, you will need to provide a variety of details, including:
- Your business's legal name and trade name (if applicable)
- The business's physical address (no P.O. boxes)
- Contact information, such as phone and email
- Details about the business structure (e.g., corporation, partnership)
- Type of taxes you are registering for, such as sales tax or withholding tax
Gathering this information beforehand can streamline the process and help avoid delays.
What happens after I submit the form?

Once you submit the Georgia State Tax Instruction form, the Georgia Department of Revenue will review your application. If everything is in order, you will receive a state tax identification number, which is crucial for your business operations. This number is necessary for filing taxes and conducting various business transactions. If there are any issues or additional information required, the Department will contact you directly.

Common mistakes

Completing the Georgia State Tax Instruction form can be a straightforward process, but many individuals make common mistakes that can lead to delays or complications. One frequent error occurs in the selection of the reason for submitting the form. Applicants often fail to check all applicable boxes. For instance, if a business has undergone a change in legal structure and is also registering for a master number, both boxes should be checked. Neglecting to do so may result in incomplete processing.

Another common pitfall is related to providing inaccurate business information. This includes the business's legal name, trade name, and address. Many people mistakenly use a P.O. Box instead of a physical address. This can lead to issues with correspondence from the Georgia Department of Revenue, as they require a physical address for tax-related matters. Ensure that all information matches official documents to avoid discrepancies.

In Section 4, where business mailing addresses are specified, individuals sometimes forget to indicate the specific tax types for which the alternate mailing address should be used. This oversight can cause important tax documents to be sent to the wrong address, potentially resulting in missed deadlines or penalties. Always double-check that the correct tax types are selected next to the corresponding mailing address.

Additionally, many applicants struggle with the entity type selection. Misidentifying the business structure can have significant implications for tax obligations. For example, a sole proprietor should not select “Corporation” or “Partnership.” Taking a moment to review the definitions of each entity type can help ensure the right choice is made, aligning with the business’s actual structure.

Another mistake often made involves the accounting method choice. Some individuals overlook this section entirely or select the wrong method, such as choosing “Accrual” when they operate on a “Cash” basis. This choice affects how income and expenses are reported and can lead to complications with tax calculations. Understanding the difference between these methods is crucial for accurate reporting.

Moreover, failing to provide complete and accurate information about business ownership is a common issue. When listing owners or partners, individuals may omit vital details such as Social Security numbers or taxpayer identification numbers. This information is essential for the Department of Revenue to correctly associate tax obligations with the individuals responsible for the business.

Lastly, many applicants neglect to sign and date the form. A missing signature can halt the processing of the application, leading to delays in receiving necessary permits or licenses. It is important to remember that signing the form not only confirms the accuracy of the information provided but also acknowledges the legal responsibilities associated with operating a business in Georgia.

Documents used along the form

The Georgia State Tax Instruction form is essential for businesses registering for state taxes. However, several other forms and documents are often used in conjunction with it. These documents help ensure compliance with state regulations and facilitate the tax registration process.

Form CRF-003: This form is used to provide additional mailing addresses for tax notices and correspondence. If a business prefers to receive communications at a different location than its main address, this form must be completed.
Form ST-5: This is the Georgia Sales and Use Tax Exemption Certificate. Businesses use it to claim exemption from sales tax on purchases of goods or services that are not subject to tax.
Form G-1003: This form is the Georgia Withholding Tax Registration. Employers must complete it to register for withholding tax if they plan to have employees and withhold taxes from their wages.
Form CRF-004: This document is the Application for a Master Sales Tax Account. Businesses that need to register for a master account for sales tax collection must use this form.
Form CRF-005: This is the Georgia Business License Application. It is required for certain types of businesses to obtain a license to operate legally in the state.

Using these forms alongside the Georgia State Tax Instruction form can streamline the registration process and ensure that businesses meet all necessary requirements. Proper documentation helps avoid potential issues with state tax authorities.

Similar forms

The Georgia State Tax Instruction form shares similarities with several other legal documents related to business registration and taxation. Each document serves a specific purpose in the realm of tax compliance and business operations. Below is a list of six documents that are comparable to the Georgia State Tax Instruction form, along with explanations of their similarities.

IRS Form SS-4: This form is used to apply for an Employer Identification Number (EIN). Like the Georgia State Tax Instruction form, it requires information about the business structure and ownership, which is essential for tax identification purposes.
Georgia Sales Tax Certificate: This certificate is necessary for businesses that sell goods or services subject to sales tax. Similar to the Georgia State Tax Instruction form, it involves providing details about the business and the types of tax it will collect.
IRS Form 1065: This form is used by partnerships to report income, deductions, and other tax-related information. Both forms require detailed information about the business structure and ownership, reflecting how the entity will be taxed.
Georgia Business License Application: This application is required for businesses to operate legally within the state. It shares similarities with the Georgia State Tax Instruction form in that both require basic business information and may involve tax-related questions.
IRS Form 941: This is the Employer's Quarterly Federal Tax Return, which reports income taxes, social security tax, and Medicare tax withheld from employee paychecks. Like the Georgia State Tax Instruction form, it deals with employer responsibilities regarding tax reporting.
Georgia Employer Withholding Tax Registration: This form is specifically for businesses that need to register for withholding taxes. It parallels the Georgia State Tax Instruction form by requiring similar information about the business and its tax obligations.

Dos and Don'ts

When filling out the Georgia State Tax Instruction form, it is crucial to follow specific guidelines to ensure accuracy and compliance. Here’s a list of things to do and avoid:

Do read the instructions carefully before starting the form.
Do provide accurate information, especially regarding your business type and tax identification numbers.
Do check all applicable boxes related to your business activities and tax types.
Do use your business's legal name and trade name as required.
Don't use a P.O. Box for your business address; a physical address is required.
Don't leave any sections blank; if a question does not apply, indicate that clearly.

Following these guidelines can help streamline the registration process and reduce the likelihood of delays or issues with your application.

Misconceptions

Misconception 1: The form is only for new businesses.

This is not true. The Georgia State Tax Registration Application can be used for various reasons, including additional registrations, updates, and changes in business structure. Existing businesses may need to submit this form for reasons such as acquiring another business or changing their legal structure.

Misconception 2: You do not need to provide prior business tax identification numbers.

If your business has undergone changes like mergers or acquisitions, you must provide the prior business's state tax identification number. This information helps the Department of Revenue track tax obligations accurately.

Misconception 3: Only one type of tax can be registered at a time.

In fact, the form allows you to check multiple boxes to indicate the types of taxes and services you wish to register for simultaneously. This includes sales and use tax, withholding tax, and various licenses.

Misconception 4: The form can be submitted without a signature.

A signature is mandatory. By signing the form, you declare that the information provided is accurate and complete. Failing to sign can result in delays or rejection of your application.

Misconception 5: The mailing address must always be the business's physical address.

You can specify a different mailing address for correspondence. This is particularly useful if you want tax notices sent to a location that is not your business's physical address. Just ensure to fill out the relevant section of the form.

Key takeaways

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

Understand the Purpose: This form is primarily used for registering your business with the Georgia Department of Revenue. Ensure that you are clear about why you are submitting it.
Check the Right Boxes: In Section 1, carefully indicate the reason for your registration by checking the appropriate boxes. This step is crucial for processing your application correctly.
Provide Accurate Business Information: In Section 3, enter the legal name of your business and any trade names. Ensure that the address is complete and does not include a P.O. Box.
Specify Your Business Type: In Section 2, select the entity type that best describes your business. This classification affects your tax obligations and filing requirements.
Detail Your Business Activities: Section 6 requires you to specify the types of business activities you will engage in. Be honest and thorough in your descriptions.
Employee Information: If you plan to hire employees, you must complete Section 7. This includes details about payroll responsibilities and withholding taxes.
Authorized Signature: Don’t forget to sign the form in Section 8. This signature confirms that the information provided is accurate and complete.
Keep Records: After submitting the form, retain a copy for your records. This can be helpful for future reference or in case of any discrepancies.
Be Aware of Additional Applications: Some types of taxes and licenses require additional applications. Make sure you are aware of these requirements to avoid delays.
Consult Resources if Needed: If you have questions or need assistance, consider reaching out to the Georgia Department of Revenue or a tax professional for guidance.

By keeping these takeaways in mind, you can approach the Georgia State Tax Instruction form with greater confidence and clarity. Ensuring accuracy and thoroughness in your submission can help facilitate a smoother registration process.