Marcus Wiedower voted Yea (Conference Report Vote) on this Legislation.
Title: Establishes an Online Sales Tax
Signed by Governor Brian Kemp
Title: Establishes an Online Sales Tax
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.
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).
Title: Establishes an Online Sales Tax
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.
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).
Title: Establishes an Online Sales Tax
Title: Establishes an Online Sales Tax
Title: Establishes an Online Sales Tax