SUMMARY:  LC 43 0458  LC 43 0543S    HB 61/AP

This bill deals with internet sales and out-of-state retailers by creating a category called "delivery retailer."  A business would be in this category if 

• it had a gross revenue over $250,000 from retail sales of tangible personal property to be delivered electronically or physically in this state or distributed, used, consumed, or stored for use or consumption in this state  
• OR conducts 200 or more retail sales of tangible personal property to be delivered electronically or physically in this state or distributed, used, consumed, or stored for use or consumption in this state  

The delivery retailer would have to collect and remit to the state the sales and use tax OR notify the purchaser they must file a sales and use tax return plus provide a tax statement with specified information to the purchaser and the Department of Revenue

It includes penalties and other procedures 

EFFECTIVE DATE:

January 1, 2019