Is there a mobile mechanic registration in Georgia?

What we looked for, and what the state directory lists instead

Georgia publishes a directory of the state agencies that offer professional licensing or certification. It runs from the Board of Dentistry through the Composite Medical Board, the Real Estate Commission, the State Bar and a handful of others. Automotive repair is not among them, and neither is any body that sounds like it might cover it.

That is an argument from absence, so hold it loosely. A directory can be incomplete, and a requirement can live in a county ordinance where no state page would ever mention it. What the directory does establish is that if a Georgia state repair registration exists, it is not where a person would look for it.

Itemize the labor and it leaves the taxable amount

The Department of Revenue answers this one as a direct question and gives a one sentence answer with statutory citations attached. Itemized charges for repair labor or installation labor are not subject to sales tax.

The word doing the work is itemized. Georgia is not exempting the activity of repairing things. It is excluding a separately stated charge from the measure the tax is calculated on, which is a narrower thing and which fails the moment the invoice shows one number.

The same page lists the exclusion in its definition of sales price, alongside the other things that come out when they are separately stated. Reading both together is what makes the rule stick: the exclusion is about how the document is written, not about what happened in the driveway.

A travel charge does not leave the taxable amount

This is the finding that matters for a business whose whole model is going to the customer. Georgia builds the taxable measure by starting from the total consideration and then refusing certain deductions, and delivery charges are on the refused list, next to services necessary to complete the sale.

A callout fee, a trip charge or a mileage line is not the same words as delivery charge, and we are not going to tell you it is. What we can tell you is that Georgia has written down a category of charge that gets you and the goods to the customer and put it on the side that does not come out, while putting installation labor on the side that does. If your invoice has both a trip charge and a parts line, that split is worth asking the Department about directly rather than assuming.

The registration Georgia does expect

Georgia taxes tangible goods sold, which is what a part is. Selling parts as part of a repair puts a mobile mechanic inside the sales and use tax system, and the Department runs a registration for it through the Georgia Tax Center.

This is the practical answer to somebody typing the word registration into a search box while starting a mobile business in Georgia. It is not the license they were imagining, it is the one the state actually maintains, and it is the one whose absence has consequences.