Georgia Remote Sellers Sales Tax Rules

The Georgia Department of Revenue has issued guidance on remote sellers’ sales tax obligations beginning 1/1/19 as required under a recent law. Remote sellers who meet certain thresholds must either remit GA sales tax on their taxable sales of tangible personal property (TPP) or comply with certain requirements. A remote seller is anyone who makes a TPP sale from outside GA that’s delivered electronically or physically to a GA location and who didn’t have an obligation to collect GA sales and use tax before 1/1/19. For more details: 

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