Georgia Enacts Marketplace Tax Collection Requirements

Georgia has enacted marketplace legislation under HB 276. Effective April 1, 2020, marketplace facilitators are responsible for collecting and remitting Georgia sales and use tax when their sales equal or exceed $100,000 in the previous or current calendar year. Facilitated sales and sales made directly by the marketplace facilitator both count towards the $100,000 threshold. If a marketplace facilitator is obligated to collect on behalf of a marketplace seller for any sale, the marketplace seller is relieved of the obligation to collect or remit tax for that sale.