Medical & Dental Practices Bookkeeping in Georgia

Employer registration in Georgia runs through the Georgia Department of Labor, a different agency from the Georgia Department of Revenue that handles your sales tax — a separate account number, a separate login, and separate deadlines. Businesses routinely register for one and forget the other, then discover the gap when a notice arrives.

Registering to do business in Georgia runs through the Georgia Secretary of State, with tax accounts through the Georgia Department of Revenue and employer accounts through the Georgia Department of Labor. Georgia treats these as wholly independent, so being in good standing with one says nothing about the others — and the sales tax account is the one that accrues a real balance while you are not looking.

Beyond sales tax, Georgia entities have their own obligations — registration with the Georgia Secretary of State, and whatever annual entity-level tax or report the state imposes. Low state rate but local rates commonly add 3–4 points, so the effective rate is well above the headline. These are recorded as they accrue rather than discovered at year end.

Whether medical & dental practices services are taxable in Georgia is the question that catches people out — states differ enormously, and several have been broadening what counts. Low state rate but local rates commonly add 3–4 points, so the effective rate is well above the headline. We code service revenue separately from any product revenue so the treatment is explicit rather than assumed.