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 all state and local sales taxes on all such sales. Franchising operations that have at least $500 million in annual Georgia sales (such as large hotel chains) can decide to have their franchisees collect sales taxes rather than having the franchisor be considered a marketplace facilitator.