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SB 0128 - Sales Tax For Marketplace Facilitators and Out of State Vendors
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Tracking Level: Support
Sponsor: Chuck Hufstetler (R)
Last Action: 3/29/2019 - House Passed/Adopted By Substitute
Senate Committee: Finance
House Committee: Ways and Means
Assigned To:
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill was amended by the House to add HB 276 and HB 182, a description of each is provided below.


HB 276 expands 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 sales taxes on all such sales. As amended in the Senate, the bill would exempt from sales tax all taxi, limo, and ride-share services such as Uber and Lyft. 


Under present law, out-of-state vendors that sell $250,000 or more of goods (or 200 or more transactions) into Georgia must either collect all sales taxes or send the purchaser and the Department of Revenue (DOR) annual notice of those purchases. HB 182 would lower that threshold to $100,000 or more and would eliminate the notice option, with the result that all such vendors will be required and remit to DOR all sales taxes.


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

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