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Key Votes

SB 128 - Requires Online Retailers to Collect Sales Taxes - Georgia Key Vote

Pete Marin voted Nay (Passage With Amendment) on this Legislation.

Read statements Pete Marin made in this general time period.

Timeline

Issues Related to SB 128

Stage Details

Legislation - Bill Passed With Amendment (House) (94-74) - (Key vote)
See How Your Politicians Voted

Title: Requires Online Retailers to Collect Sales Taxes

Vote Result
Yea Votes
Nay Votes
Vote Smart's Synopsis:

Vote to pass with amendment a bill that requires online retailers to collect sales taxes.

Highlights:

 

  • Requires marketplace facilitators that obtain over $100,000 in profits during a single calendar year from transactions that are delivered, held for pickup, used, consumed, distributed, stored for use or consumption, or rendered as, or provided a service within this state to facilitate retail sales that are taxable under this act (Sec. 1).

  • Defines “marketplace facilitator” as a person that contracts with a seller in exchange for any form of consideration to make available or facilitate a retail sale that is taxable under this act (Sec. 1).

  • Specifies that each marketplace facilitator shall be liable for the full amount of taxes levied or imposed by this chapter on all retail sales or the amount of tax collected by such marketplace facilitator from all purchasers on all such retail sales, whichever is greater (Sec. 3).

  • Prohibits any class action from being brought against a marketplace facilitator in any court of this state on behalf of customers arising from or in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether the claim is characterized as a tax refund claim (Sec. 3).

Legislation - Bill Passed (Senate) (53-0) -

Title: Requires Online Retailers to Collect Sales Taxes

Legislation - Introduced (Senate) -

Title: Requires Online Retailers to Collect Sales Taxes

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