Georgia is set to require online retailers to either collect sales tax or report their sales to the revenue department, but the U.S. Supreme Court could block such collection requirements before they take effect.
Either way, the requirements might put Georgia in line for a lawsuit of its own before its law is due to take effect Jan. 1, 2019.
Through the enactment of H.B. 61, the state has joined a handful of others imposing sales tax collection requirements based on a seller’s volume of sales. The new Georgia law, which Gov. Nathan Deal (R) signed May 3, applies ...
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