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Until Wayfair v South Dakota, online and out-of-state buyers in Georgia were enjoying a 7%. I know this because I always thought to myself that I am saving 7% on every online purchase that I made. Since 2018, retail giants like amazon have been collecting their 7% sales tax and remitting it to the state of Georgia’s Department of revenue.
The old rule of “systematic and continuous contacts,” has been expanded to include an economic nexus that describes that an aggregate amount of sales over $250,000.00 per year by any single seller into the state of Georgia creates an economic nexus. An economic nexus? Yes, so now if you do away with the physical presence test of a physical nexus it all makes sense. There is no longer a physical presence test that requires a brick and mortar presence and/or sales people.
New law means new obligations for the seller
The new law requires online retailers who make at least $250,000 or 200 sales a year in Georgia to either collect and remit to the state sales taxes on purchases or send “tax due” notices each year to customers who spend at least $500 on their site.
If you are an online retailer selling into the state of Georgia, contact our office if you are at controversy with the GDOR.
Georgia Online Internet Sales Tax Lawyer
