This legislation changes several definitions in the sales and use tax code to make Georgia eligible to be a full participant in the National Streamlined Sales Tax Agreement.  This membership will provide the state and local governments additional sales tax funds through collections from out-of-state retailers participating in the program.

This legislation allows county commissions or city councils to determine if one of their previously approved special purpose local option sales tax (SPLOST) projects has become infeasible because it is impracticable, unserviceable, unrealistic or no longer in the best interest of the citizens. If a resolution is passed by the governing authority determining infeasibility, the project could be abandoned if approved by the voters in a county wide election held in conjunction with the next SPLOST referendum. The money set aside for those projects could then be used to reduce general obligation debt and/or ad valorem taxes.