[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.
