Submit the completed Form RD-1061 through the Georgia Tax Center (GTC) or to the Department employee handling your inquiry. To obtain a letter of authorization (LOA), a job training organization must apply online through the.Georgia Tax Center (GTC). No information is available for this page. This form is an agreement extending the limitation for filing claim for refund and assessment of sales and use tax. A foreign corporation may not transact business in this state until it obtains a certificate of authority from the Secretary of State. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(1). 3. Our free online guide for business owners covers Georgia sales tax registration, collecting, filing, due dates, nexus obligations, and more. Get your refund status.