The Georgia Department of Revenue reminds residents who plan to take advantage of cyber shopping this holiday season to make sure Georgia sales tax was charged on each online purchase. Online retailers often do not charge sales tax at the time of sale, and some even falsely advertise that you can shop online `tax free.` However, when Georgia sales tax is not charged by the online retailer, it becomes the purchaser’s responsibility to remit use tax on the purchase. Georgia residents who make online purchases without paying sales tax can remit use tax using the form online at the Department of Revenue’s website