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HB 0276 - Sales Tax - Marketplace Facilitators
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Tracking Level: Support
Sponsor: Brett Harrell (R)
Last Action: 4/2/2019 - House - House Disagreed Senate Amend or Sub
House Committee: Ways and Means
Senate Committee: Finance
Assigned To:
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill would expand the definition of "dealers" who are required to collect sales taxes to include "marketplace facilitators", such as online platforms that allow vendors to sell goods or services through those platforms. Annual sales via such a platform of $100,000 or more into Georgia would require the facilitator to collect and remit sales taxes on all such sales. As amended in the Senate, the bill would exempt from sales tax all taxi, limo, and ride-share services such as Uber and Lyft. 

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

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