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PB_SUT-2019-02__Remote_Sellers.pdf
Preview of state website
🔗 Source: dor.georgia.gov
📊 Size: 250 KB
👤 Author: Shepard, Andrea
⬇️ Downloads: 117

Summary

The Georgia Department of Revenue issued Policy Bulletin SUT-2019-02, which supersedes Policy Bulletin SUT-2018-07, to provide guidance on remote sellers' sales and use tax obligations. As of January 1, 2019, remote sellers who met certain thresholds (gross revenue exceeding $250,000 or 200+ separate retail sales) must collect and remit Georgia sales tax or comply with notice and reporting requirements. However, the notice and reporting option was repealed effective April 28, 2019, and remote sellers who met the thresholds must start collecting and remitting sales tax by July 1, 2019. Beginning January 1, 2020, the thresholds will be lowered to $100,000 in gross revenue or 200+ separate retail sales, and remote sellers who meet these thresholds must collect and remit Georgia sales tax.

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Description

The Georgia Department of Revenue issued Policy Bulletin SUT-2019-02, which supersedes Policy Bulletin SUT-2018-07, to provide guidance on remote sellers'...

Technical Information

  • File Format: PDF
  • File Size: 250 KB
  • Pages: 3
  • Language: EN
  • Author: Shepard, Andrea
  • Total Downloads: 117
  • Last Updated: 4 weeks ago

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