Staff Analysis of the Legislation
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Under present law, out-of-state vendors that sell $250,000 or more of goods (or 200 or more transactions) into Georgia must either collect all sales taxes or send the purchaser and the Department of Revenue (DOR) annual notice of those purchases. This bill would lower that threshold to $100,000 or more and would eliminate the notice option, with the result that all such vendors will be required and remit to DOR all sales taxes. |
