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Georgia click through sales tax nexus

By November 8, 2018Sales Tax

Georgia click through sales tax nexus

A click through sales tax nexus is the dangerous reality for retailers in today’s day of internet sales.

Why is it dangerous?

The retailer has as many obligations as it does buyers and partners on the world wide web. If you think of Google’s paid ad program, they allow the advertiser to market their services on either Google search or Google search plus *partners. That same system equates “partners” to affiliates. Remember, a partner/affiliate is somebody who is compensated for selling your product.

For example, if you are set up to do business in Virginia, but you have a partner/affiliate in Michigan, then all of the sales from that partner/affiliates website that directs buyers to your website counts as a click through sales tax nexus. That is a very basic and/or one-dimensional explanation of a click-through nexus. However, in the real world, it is not always as simple as knowing where your affiliates are located.

The click through sales tax nexus standard in Georgia:  The threshold is more than $50,000.00 in the preceding 12 months. Georgia has a rebuttable presumption.

To read the latest regulations, see the link below:

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Policy%20Bulletin/PB_SUT-2018-07_Remote_Sellers.pdf

Georgia click through sales tax nexus

Ansari Law Firm

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