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HB 276 - Establishes an Online Sales Tax - Georgia Key Vote

Stage Details

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Title: Establishes an Online Sales Tax

Vote Smart's Synopsis:

Vote to adopt a conference report that requires collecting sales and use taxes from all marketplace facilitators who coordinate the sale of products or provide services in the state.

Highlights:

 

  • Defines “marketplace facilitator” as a person that contracts with a seller in exchange for any form of consideration to facilitate a retail sale that is taxable on behalf of such seller directly or through any agreement with another person (Sec 1). 

  • Specifies that facilitating a retail sale includes but is not limited to the following (Sec 1):

    • Promoting, marketing, and/or advertising;

    • Taking orders or reservations;

    • Providing physical or electronic infrastructure to bring purchasers and marketplace sellers together; and

    • Collecting, charging, or processing payment for retail sale on behalf of the marketplace seller. 

  • Defines “marketplace seller” as a person that conducts a retail sale through or facilitated by any physical or electronic marketplace or platform operated directly or indirectly by a marketplace facilitator (Sec 1). 

  • Requires all taxes on retail sales to be paid by the purchaser to the marketplace facilitator that facilitates the retail sale on behalf of the marketplace seller (Sec 2). 

  • Specifies that a retail sale is sourced to a location within Georgia if it is picked up, used, consumed, distributed, stored for use, or rendered as a service in Georgia (Sec 2).

See How Your Politicians Voted

Title: Establishes an Online Sales Tax

Vote Smart's Synopsis:

Vote to adopt a conference report that requires collecting sales and use taxes from all marketplace facilitators who coordinate the sale of products or provide services in the state.

Highlights:

 

  • Defines “marketplace facilitator” as a person that contracts with a seller in exchange for any form of consideration to facilitate a retail sale that is taxable on behalf of such seller directly or through any agreement with another person (Sec 1). 

  • Specifies that facilitating a retail sale includes but is not limited to the following (Sec 1):

    • Promoting, marketing, and/or advertising;

    • Taking orders or reservations;

    • Providing physical or electronic infrastructure to bring purchasers and marketplace sellers together; and

    • Collecting, charging, or processing payment for retail sale on behalf of the marketplace seller. 

  • Defines “marketplace seller” as a person that conducts a retail sale through or facilitated by any physical or electronic marketplace or platform operated directly or indirectly by a marketplace facilitator (Sec 1). 

  • Requires all taxes on retail sales to be paid by the purchaser to the marketplace facilitator that facilitates the retail sale on behalf of the marketplace seller (Sec 2). 

  • Specifies that a retail sale is sourced to a location within Georgia if it is picked up, used, consumed, distributed, stored for use, or rendered as a service in Georgia (Sec 2).

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