Signed by Governor Brian Kemp

Vote Smart's Synopsis:

Vote to adopt a conference report that requires collecting sales and use taxes from all marketplace facilitators who coordinate the sale of products or provide services in the state.

Highlights:

• Defines “marketplace facilitator” as a person that contracts with a seller in exchange for any form of consideration to facilitate a retail sale that is taxable on behalf of such seller directly or through any agreement with another person (Sec 1). 

• Specifies that facilitating a retail sale includes but is not limited to the following (Sec 1):

• Promoting, marketing, and/or advertising;

• Taking orders or reservations;

• Providing physical or electronic infrastructure to bring purchasers and marketplace sellers together; and

• Collecting, charging, or processing payment for retail sale on behalf of the marketplace seller. 

• Defines “marketplace seller” as a person that conducts a retail sale through or facilitated by any physical or electronic marketplace or platform operated directly or indirectly by a marketplace facilitator (Sec 1). 

• Requires all taxes on retail sales to be paid by the purchaser to the marketplace facilitator that facilitates the retail sale on behalf of the marketplace seller (Sec 2). 

• Specifies that a retail sale is sourced to a location within Georgia if it is picked up, used, consumed, distributed, stored for use, or rendered as a service in Georgia (Sec 2).

Full Bill Text

Vote Smart's Synopsis:

Vote to adopt a conference report that requires collecting sales and use taxes from all marketplace facilitators who coordinate the sale of products or provide services in the state.

Highlights:

• Defines “marketplace facilitator” as a person that contracts with a seller in exchange for any form of consideration to facilitate a retail sale that is taxable on behalf of such seller directly or through any agreement with another person (Sec 1). 

• Specifies that facilitating a retail sale includes but is not limited to the following (Sec 1):

• Promoting, marketing, and/or advertising;

• Taking orders or reservations;

• Providing physical or electronic infrastructure to bring purchasers and marketplace sellers together; and

• Collecting, charging, or processing payment for retail sale on behalf of the marketplace seller. 

• Defines “marketplace seller” as a person that conducts a retail sale through or facilitated by any physical or electronic marketplace or platform operated directly or indirectly by a marketplace facilitator (Sec 1). 

• Requires all taxes on retail sales to be paid by the purchaser to the marketplace facilitator that facilitates the retail sale on behalf of the marketplace seller (Sec 2). 

• Specifies that a retail sale is sourced to a location within Georgia if it is picked up, used, consumed, distributed, stored for use, or rendered as a service in Georgia (Sec 2).

Full Bill Text