Friday March 30th marked the end of Georgia’s 2018 Legislative Session. For out-of state online retailers, though, the session lasted two (2) days too long. Thursday morning, March 29th, Georgia’s House and Senate passed HB 61 and sent it to Governor Nathan Deal. Should the Governor sign the legislation (and he is expected to do so), Georgia law will require certain out-of-state online retailers to collect Georgia sales tax on transactions with Georgia consumers beginning next January. That obligation will exist even if the retailer does not have a physical presence in the state.
Please see full publication below for more information.