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High-order entropy-stable discontinuous Galerkin (DG) methods for nonlinear conservation laws reproduce a discrete entropy inequality by combining entropy conservative finite volume fluxes with summation-by-parts (SBP) discretization matrices. In the DG context, on tensor product (quadrilateral and hexahedral) elements, SBP matrices are typically constructed by collocating at Lobatto quadrature points. Recent work has extended the construction of entropy-stable DG schemes to collocation at more accurate Gauss quadrature points. In this work, we extend entropy-stable Gauss collocation schemes to non-conforming meshes. Entropy-stable DG schemes require computing entropy conservative numerical fluxes between volume and surface quadrature nodes. On conforming tensor product meshes where volume and surface nodes are aligned, flux evaluations are required only between "lines" of nodes. However, on non-conforming meshes, volume and surface nodes are no longer aligned, resulting in a larger number of flux evaluations. We reduce this expense by introducing an entropy-stable mortar-based treatment of non-conforming interfaces via a face-local correction term, and provide necessary conditions for high-order accuracy. Numerical experiments in both two and three dimensions confirm the stability and accuracy of this approach.