Bill > HB61

This bill amends the Georgia tax code to require certain out-of-state retailers to either collect and remit sales and use taxes or provide notifications to purchasers and the state. Specifically, it defines a "delivery retailer" as one that either exceeds $250,000 in gross revenue from sales to Georgia residents or conducts 200 or more sales to Georgia residents in the previous or current calendar year. These delivery retailers must either collect and remit the 4% sales tax or provide specific notifications to purchasers and the state tax department. The bill also provides penalties for failure to comply with the notification requirements. The changes take effect on January 1, 2019.