2018 Georgia House Bill 61 - Remote Sellers - SUT Policy Bulletin 2018-07

This Georgia Department of Revenue Policy Bulletin (SUT-2018-07) provides guidance on remote sellers’ Georgia sales tax obligations beginning January 1, 2019 with respect to Georgia House Bill 61 that was recently signed into law. Specifically, this bulletin provides guidance on the following issues:

  1. What does the new law require of remote sellers?
  2. Which remote sellers must comply with the new law?
  3. What are the seller’s notice and reporting requirements should they choose not to collect and remit sales taxes even though they meet one of the thresholds?

To visit the Georgia Department of Revenue's site to review HB 61 click here.