HB 61 amends Code Section 48-8-2 of the O.C.G.A. relating to state sales and use tax by adding a new subsection that defines “delivery retailers” as any retailer that, in the previous or current calendar year, obtains a gross revenue exceeding $250,000 or conducts 200 or more separate transactions from the sale of tangible personal property that is physically or electronically delivered into the state. The bill further states that they should collect and remit taxes by notifying the purchaser of the sales tax that may be due to the State of Georgia, sending a sales and use tax statement or filing a copy of the sales and use tax statement to the required department. Failure to provide notice will result in a $5 charge per failure, and failure to send a sales and use tax statement or file a copy of a sales and use tax statement will result in a $10 charge per failure.