Bill > HB280

This bill amends the definition of "business" in Georgia's sales and use tax law. Specifically, it revises the existing definition to broaden the understanding of what constitutes a business activity. The new definition describes a business as any activity engaged in by a person, or caused to be engaged in by a person, with the objective of obtaining a direct or indirect gain, benefit, or advantage. This change appears to expand the scope of what can be considered a business for tax purposes, potentially capturing a wider range of economic activities under the sales and use tax regulations. The bill will become effective upon the Governor's approval or when it automatically becomes law, and it contains a standard clause repealing any conflicting laws. The amendment is part of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, which covers sales and use taxes.

Budget and Finance

https://www.legis.ga.gov/legislation/69947