Ga. DOR Policy Bulletin SUT-2019-02 (May 7, 2019)
Remote Sellers — Sales and Use Tax Obligations (Policy Bulletin SUT-2019-02)
# Purpose, authority, and weight
This Policy Bulletin (May 7, 2019) supersedes prior Policy Bulletin SUT-2018-07 ('2018 Georgia House Bill 61 — Remote Sellers', dated October 1, 2018) and provides guidance on remote sellers' Georgia sales tax obligations as modified under House Bill 182, including guidance on remote seller notice and reporting requirements repealed under House Bill 182. Authority: O.C.G.A. §§ 48-2-7, 48-8-2, 48-8-30. A Policy Bulletin is intended to provide guidance to the public and to Department personnel; it applies principles of law to a specific set of facts or a general category of taxpayers, superseding all conflicting documents and oral directives previously issued by the Department. It does not have the force or effect of law and is not binding on the public, but it is the Department's position and is binding on agency personnel until superseded or modified by a change in statute, regulation, court decision, or subsequent Policy Bulletin.
# Original law effective January 1, 2019 — $250,000 or 200 transactions
Beginning January 1, 2019, remote sellers (i.e., any person who makes a sale of tangible personal property from outside of Georgia that is to be delivered electronically or physically to a location within Georgia and who did not have an obligation to collect Georgia sales and use tax before January 1, 2019) who met certain thresholds were required to either collect and remit Georgia sales tax on their taxable sales of tangible personal property delivered to a location in Georgia (including both state tax and local tax, with the local tax rate based on the delivery location) or comply with certain notice and reporting requirements. The original thresholds: remote sellers who obtained gross revenue exceeding $250,000.00 in 2018 or 2019 from retail sales of tangible personal property to be delivered electronically or physically to a location within this state, OR conducted 200 or more separate retail sales of tangible personal property in 2018 or 2019 to be delivered to a location within this state. The notice-and-reporting alternative was repealed effective April 28, 2019; a remote seller that had met a threshold for 2019 was required to begin collecting and remitting Georgia sales tax on or before July 1, 2019.
# Current law effective January 1, 2020 — $100,000 or 200 transactions
Effective January 1, 2020 (as modified by House Bill 182), remote sellers must collect and remit Georgia sales tax if they: obtained gross revenue exceeding $100,000 in the previous or current calendar year from conducting retail sales of tangible personal property to be delivered electronically or physically to a location within this state to be used, consumed, distributed, or stored for use or consumption in this state, OR conducted 200 or more separate retail sales of tangible personal property in the previous or current calendar year to be delivered electronically or physically to a location within this state. A remote seller that has met one of the thresholds in the previous or current calendar year must collect and remit Georgia sales tax on its taxable sales of tangible personal property delivered to a location in Georgia, including both state tax and local tax, with the local tax rate based on the delivery location.
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