Georgia – HB 276 Marketplace Facilitators $100,000 Threshold Effective April 1, 2020

House Bill 276 “creates a definition to tax platforms that facilitate retail sales, deliveries, and/or services in the State of Georgia. This would effectively capture third-party sellers on internet platforms who are subject to Sales and Use Tax under Georgia law, but are not currently paying sales tax.”

A Marketplace Facilitator “means a person that contracts with a seller in exchange for any form of consideration to make available or facilitate a retail sale that is taxable under this chapter on behalf of such seller by directly or through any agreement or arrangement with another person:…” that makes at least $100,000 in Georgia sourced sales.

Beginning April 1, 2020 enforcement date.

For more information: HB 276