Legislative Tracker

HB 61: Sales and use tax; certain retailers to either collect and remit or notify purchaser and state; require

Voted on Wednesday February 15, 2017

John Pezold's thoughts

This bill is an extension of the E-fairness legislation passed a few years back. It requires stores with a presence in Georgia to collect sales tax on purchases.

The specifics:
--Requires that sales tax must be assessed or document for AMOUNT DUE sent to companies at the end of the year if:
-----A company has over $250,000 in gross revenue, OR
-----Conducts 200 or more separate retail sales
--Applies to tangible goods delivered electronically or physically in Georgia
--Requires documents to be sent to purchasers who made at least one single purchase of $500 or more
--Allows Dept. of Revenue to take someone to court for a judgement if there is belief they are not in compliance

I voted NO because when the original legislation for E-Fairness passed a few years ago, it was supposed to be followed up with a tax off-set. The off-set still has not been passed, let alone proposed. I felt we should address the concerns of the first edition passed before adding to it.

More information on legis.ga.gov
John Pezold's Vote

Vote Totals

The table below breaks down the total number of votes, and marks the majority vote.

Voted Total % Majority Vote?
Yea 157 87.2% Majority Vote
Nay 11 6.1%
Did not vote 5 2.8%
Excused 7 3.9%