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HB 0061 - Sales Tax on Internet and Out of State Retailers
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Tracking Level: Support
Sponsor: Jay Powell (R)
Last Action: 1/1/2019 - Effective Date
House Committee: Ways & Means
Senate Committee: Finance
Assigned To:
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Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill relates to the recurring issue of collecting sales tax on internet sales and other sales by out of state retailers. This bill creates a new vendor classification, 'delivery retailer', defined as a retailer that either collects more than $250,000.00 from retail sales to be delivered in Georgia or that conducts more than 200 such sales. A delivery retailer must 1) either collect and remit sales tax to the state or 2) notify the purchaser that the purchaser is required to file a sales and use tax return. In the second situation, the delivery retailer is also required to send to each purchaser (and copy the Department of Revenue) a tax statement listing purchase price, date of purchase, and other information. These changes would become effective in January of 2019.


Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text






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