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HB 0182 - Sales and use tax; lower threshold amount for certain dealers

Tracking Level: Passed
Sponsor: Brett Harrell
Last Action: 4/28/2019 - Effective Date
House Committee: Ways and Means
Senate Committee: Finance
Assigned To:
TaxationNext Bill

Staff Analysis of the Legislation

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SUMMARY:

LC 43 1174

Would lower the sales amount on which an out of state vendor must collect sales tax on from $250,000 to $100,000. Currently vendors must either collect the sales tax, or send the purchaser and the Department of Revenue annual notice of those purchases. This bill would require that vendors would remit all sales tax to the Department of Revenue and eliminate the need for the notice. 

 

EFFECTIVE DATE:

January 1, 2020, if passed.  


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