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HB 0062 - Internet and Out-of-State Retail Sales - Definition of "Dealer" and related Court Proceedings
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Tracking Level: Support
Sponsor: Jay Powell
Last Action: 1/24/2017 - House Withdrawn, Recommitted
House Committee: Ways & Means
Assigned To:
Civil ProcedureNext Bill
Government ImmunityNext Bill
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill is a companion bill to HB 61. For sales tax purposes, the definition of "dealer" is amended to add two categories of retailers: 1) any retailer that obtains gross revenues of over $250,000 in a year from sales of tangible personal property (whether delivered physically or electronically) in Georgia, and 2) any retailer that conducts 200 or more such sales in a calendar year. The bill would authorize the Department of Revenue to bring court action to determine whether a company is a "dealer" as defined above, and would also authorize direct appeals of trial court decisions on that issue.

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

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