How to Start a Courier or Delivery Business in Georgia: Medical Courier, Taxes and Insurance

October 29, 2026

Georgia has no courier license. That surprises many people, and it shifts where your startup effort should go. Your real work is forming the entity, getting the local occupation tax certificate, registering for taxes if they apply to you, and buying the right insurance before the first package moves. Medical courier work adds federal rules on top of those steps. This guide covers them in the order that matters most.

This article is informational content, not legal or tax advice. Talk with a Georgia business attorney and a CPA before you classify drivers, choose a tax structure, or sign client contracts that push liability onto your business.

What You Need Before You Start

Gather these items before you file anything:

• A business name that is available on the Secretary of State's records. Search it on the Georgia Secretary of State business search.
• A registered agent with a Georgia street address. A P.O. box does not qualify.
• Your vehicle registration, current auto insurance declarations page, and driving records for every person who will drive.
• A list of every city and county where you plan to pick up and deliver, so you know which local certificate applies.
• A separate business bank account and a bookkeeping system that tracks business miles apart from personal miles.
• A startup budget that includes filing fees, insurance quotes, vehicle upkeep, and any background check or training your clients require.
• For medical work: a written HIPAA policy, bloodborne pathogen training records, and a chain of custody log template.

Step 1: Choose a Structure and File the Entity

Most solo couriers form a Georgia limited liability company (LLC). You file Articles of Organization with the Secretary of State through the eCorp online portal. The filing fee is $110 total, which is the $100 fee plus a $10 service charge. Online filings take about 7 to 10 business days, and paper filings take about 15 business days. Expedited review costs $120 for 2 business days, $275 for same day service if received by noon, or $1,200 for one hour on business days. Confirm current expedite terms on the Secretary of State site before you pay.

If you want a name held while you prepare your paperwork, a name reservation costs $35 and lasts 30 days.

A corporation files Articles of Incorporation instead, with the same $110 total fee. Most courier startups do not need a corporation, but the tax treatment differs, so ask your CPA before you choose.

Two tax points belong in your planning from day one:

• Franchise tax: Georgia levies no franchise tax on a typical single-member or partnership LLC. Corporations, and LLCs taxed as corporations, owe a net worth tax of $0 to $5,000 depending on net worth.
• Income tax: Income from a single-member or partnership LLC passes through to your personal return and is taxed at Georgia's single flat rate. The Georgia business tax guide covers current rates.

Every Georgia entity must keep a registered agent at a registered office with a Georgia street address. For an LLC, the agent must be a Georgia resident individual or a corporation authorized to do business in Georgia. An entity cannot serve as its own registered agent. Changing agents costs $5 per entity (minimum $20) plus the $10 service charge.

Step 2: Calendar Your Annual Registration

Georgia entities file an Annual Registration each year. The fee is $60 ($50 plus a $10 service charge), and it is due between January 1 and April 1. An LLC files its first annual registration in the year after it forms. A new corporation files within 90 days of incorporating. Check the Secretary of State for the current late penalty, because missing the window carries a charge and continued delinquency can lead to administrative dissolution. Reinstatement after dissolution costs about $260, so calendar the deadline the day you form the entity.

Step 3: Register a Trade Name If You Use One

If you plan to operate under a name other than your legal entity name, you register a trade name (often called a DBA). Trade names are not filed with the Secretary of State. You file with the Clerk of Superior Court in the county where the business is chiefly carried on. The notice must be published in the county legal organ once a week for two weeks. The clerk fee is about $165 plus the newspaper charge. Confirm both figures with your county clerk, because they vary. Details are on the Secretary of State business division FAQ.

Step 4: Get the Local Occupation Tax Certificate

Georgia issues no general statewide business license. The Secretary of State issues none, and registering for sales tax with the Department of Revenue is not a business license either. The license most couriers need is a local occupation tax certificate, often called a business license. It is issued under O.C.G.A. Title 48, chapter 13.

Which government issues it depends on location:

• A business located inside a city pays the city.
• A business in unincorporated territory pays the county.

More than half of Georgians live outside any city, so for many couriers the county is the issuer. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites. Private employers with more than 10 employees must file an E-Verify affidavit to receive the certificate (O.C.G.A. 36-60-6). Ask the city or county clerk whether a home-based operation needs any zoning clearance too.

Step 5: Confirm Whether Any State Motor Carrier Authority Applies

Georgia has no courier license. The Department of Public Safety motor carrier certificates in Rule 570-38 cover for-hire passenger carriers, household goods carriers and limousine carriers. They do not describe a courier moving small packages or documents. If your work involves heavier vehicles, check with the Department of Public Safety before you buy one. If a vehicle weighs more than 10,001 pounds, check the federal rules as well. Our trucking and freight business guide explains that threshold in more detail.

Step 6: Register for Tax Accounts and Workers' Compensation

Register with the Georgia Tax Center at gtc.dor.ga.gov if your business has employees or sells taxable goods. Sales tax registration is free. Georgia issues no separate resale permit. A buyer who purchases goods for resale gives the seller Form ST-5, the certificate of exemption.

Workers' compensation insurance is required once you have three or more workers, and part-time workers count. Employers should also confirm withholding and unemployment insurance requirements with the Department of Revenue and the Georgia Department of Labor. Georgia has no state paid sick leave or family leave mandate, but federal wage and hour rules still apply.

Step 7: Decide Whether Drivers Are Contractors or Employees

Many delivery businesses start with independent contractor drivers because it appears cheaper. The classification depends on the degree of control you exercise over how, when and where the work is done, not on what your contract calls the driver. Misclassification is one of the biggest risks in this business. Before you treat anyone as a contractor, check with the Georgia Department of Labor and the Department of Revenue. Write down how you plan to assign routes, set schedules and monitor performance, because those details will matter if the classification is ever questioned.

Step 8: Buy the Right Insurance

A personal auto policy usually excludes business delivery. If you carry packages for pay in your own car without commercial coverage, a claim may be denied. Ask your agent about these coverages:

Coverage	What it does	Why couriers need it
Commercial auto	Covers a vehicle you own that is used for business	Personal policies commonly exclude business delivery
Hired and non-owned auto	Covers business driving in vehicles you do not own	Useful when drivers use their own cars or rented vehicles for your work
Cargo or goods in transit	Covers the items you carry	Auto liability does not pay for damage to a client's packages
Workers' compensation	Covers injuries to workers	Required at three or more workers, including part-time

Georgia's state minimum motor vehicle liability limits are 25/50/25. That means $25,000 per person and $50,000 per accident for bodily injury, and $25,000 for property damage. Those are only the legal minimums. Clients and delivery platforms commonly require higher limits, so check your contracts before you choose a policy. Get written quotes from more than one insurer, and do not assume a quote covers medical or cargo work unless the agent confirms it in writing.

Step 9: Understand Sales Tax on Delivery

Delivery tax treatment depends on who is selling what, so read the rules carefully. Under Department of Revenue Rule 560-12-2-.45:

• When a seller of taxable goods charges for delivery, the delivery charge is taxable, even when the buyer can opt out or the charge is listed separately.
• Transportation that is not part of a taxable sale is not taxable. A courier hired only to move something from point A to point B is in this category.

If you haul goods for a retailer, confirm with the Department of Revenue who owes the tax on the delivery charge. Your client's sales tax setup and your own registration both affect the answer. Georgia's state sales tax rate is 4%, and combined state and local rates run from 6% to 9% by county and city (Atlanta is 8.9%). Those rates are useful for planning, but the Georgia business tax guide is the place to check current figures.

Step 10: Build a Medical Courier Operation Carefully

Medical couriers move specimens, lab samples, medical records and pharmaceuticals. These are federal obligations and client requirements, not Georgia licenses. Confirm each rule with your clients and the federal agencies that apply.

• HIPAA: A courier that handles patient information is usually a business associate of the lab or clinic. You will typically sign a business associate agreement (BAA) before you touch any records.
• Bloodborne pathogens: Handling biological specimens brings federal OSHA bloodborne pathogen training requirements.
• Transport rules: Regulated medical waste and infectious substances fall under federal Department of Transportation rules.
• Client demands: Labs and clinics often ask for background checks, temperature handling procedures and chain of custody documentation for every transfer.

Build these into your operation before you pitch a client. A simple chain of custody log that records pickup time, handoff names, temperature readings and delivery time is a document clients commonly ask for.

Step 11: Plan for Working From Your Own Car

Many startups begin with the owner's vehicle, and that carries real costs. Mileage adds wear to tires, brakes and the engine faster than personal driving. Plan for that by tracking every business mile in a log, keeping maintenance records, and setting aside money for repairs. Your insurer must know the car is used for business. Keep vehicle records in one place, including registration, inspection history and any accident reports. How vehicle costs are deducted depends on your situation, so ask your CPA which method fits your business.

Step 12: Keep Ride Share and Passenger Work Separate

If you plan to carry passengers, the rules are different. Passenger work falls under a separate regime from package delivery. Read our limo, taxi and rideshare business guide before you combine the two services under one entity or vehicle.

Common Mistakes to Avoid

• Assuming a courier license exists. Georgia issues none. Your local occupation tax certificate is the license that matters.
• Filing a trade name with the Secretary of State. Trade names go to the Clerk of Superior Court in your county.
• Paying the city when you are in the county, or the reverse. Confirm your address and the jurisdiction line before you apply.
• Relying on a personal auto policy. Most personal policies exclude paid delivery work.
• Treating drivers as contractors by default. Classification depends on control, so verify before you sign.
• Missing the annual registration window. The January 1 to April 1 deadline applies every year.
• Ignoring delivery sales tax. A delivery charge tied to a taxable sale may be taxable even when optional.
• Skipping BAAs and training for medical work. Clients commonly expect them.

Tips for a Smoother Launch

• Call the Georgia Small Business Development Center at the University of Georgia (georgiasbdc.org) for free help with planning and local contacts.
• Ask each target client for its vendor requirements before you quote, including insurance limits, documentation and background check standards.
• Open a separate bank account and pay business costs from it so your records are clean at tax time.
• Write a simple driver handbook covering vehicle inspection, driving rules, handling of packages and reporting of accidents.

What Results to Expect

Results vary by market, client mix and how much time you can give the business in its first year. Many new courier operators spend their early months building routes, testing pricing and earning a few steady accounts. Filing timelines are generally predictable, but local certificate deadlines and insurance underwriting can take longer than you expect, so build a buffer into your launch date. Some medical courier clients may not place volume until your paperwork and training records are in order. Plan your cash flow for slower early months rather than assuming quick revenue.

Typical Timeline

Task	Typical timing
LLC Articles of Organization (online)	About 7 to 10 business days
LLC Articles of Organization (paper)	About 15 business days
Annual Registration	Between January 1 and April 1 each year
Trade name publication	Once a week for two weeks
Local occupation tax certificate	Set by each city or county

Next Steps

Start with the entity filing and the local certificate, because those two steps unlock everything else. Then secure insurance before you accept your first paid delivery, and set up sales tax and classification decisions with your CPA and employment advisers. Medical work should wait until your HIPAA, training and chain of custody systems are in place.

This article is informational content, not legal or tax advice. Confirm current fees, deadlines and requirements with the named agencies, and consult a qualified attorney or CPA for your situation.