Georgia to Lower Remote Seller Revenue Threshold for Sales and Use Tax

[May 8, 2019] The Georgia governor has signed legislation to lower the threshold at which remote sellers must collect and remit sales and use tax. Effective January 1, 2020, remote sellers who obtain gross revenue over $100,000 in the previous or current calendar year, or conducted 200 or more separate retail sales in the previous or current calendar year, must collect and remit Georgia sales and use tax. Until January 1, 2020, the threshold of $250,000 or 200 or more separate retail sales remains in effect.

Guidance from the Georgia Department of Revenue can be found here.

Author

Oliver Mavor-Parker

Oliver Mavor-Parker is a Junior Regulatory Counsel at Sovos Compliance. Oliver has a B.A. from the University of North Carolina and a J.D. from Boston University School of Law. Oliver is a member of the Massachusetts Bar.
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