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GA House Bill 182 Aims to Reduce Remote Seller Threshold. Approved by Ways and Means Yesterday.

Updated: May 16, 2019

[UPDATE April 29, 2019 ]

HB 182 was signed by the Governor into law on April 28, 2019. In response the Georgia Department of Revenue issued Policy Bulletin SUT-2019-02 on May 7, 2019 entitled "Remote Sellers – Sales and Use Tax Obligations" which supersedes prior Policy Bulletin SUT-2018-07, dated October 1, 2018.

[As originally posted February 15, 2019 ]

The Georgia House Ways and Means Committee voted yesterday in favor of House Bill 182. H.B. 182 lowers the sales threshold on the requirement to collect or report sales and use tax from $250,000 to $100,000 and eliminates the option afforded currently by O.C.G.A. § 48-8-30 to provide notification to the purchaser and state in lieu of collecting and remitting tax. H.B.182 adopts the same sales threshold used by the South Dakota statute at issue in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018). If enacted, the legislation would be effective for sales made on or after January 1, 2020.

Out-of-state sellers are currently required to collect and remit tax in Georgia if either their sales of property delivered into the state exceed $250,000 or they conduct 200 or more separate retail sales of property delivered into Georgia (O.C.G.A. § 48-8-2). In lieu of collecting tax, out-of-state sellers that meet one or both of the above requirements could choose to provide required information and notification to the purchaser and to the Department of Revenue stating that sales or use tax may be due.

A Georgia marketplace bill has also been introduced, House Bill 276, that if enacted would also become effective January 1, 2020.

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