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HB 182, Online Sales: Lower Threshold for Collection of Sales Tax

Municipal Impact Position Contact
Support Joel Wiggins, (678) 686-6270

Last Updated: 2/8/2019
Subject Area: Taxation |
Resources: bill text
HB 182 would make two significant changes to the 2018's HB 61, which placed Georgia in position to collect sales and use taxes from online sales. These changes are directed at the sections of the bill that are not in line with South Dakota's bill, which was upheld by the U.S. Supreme Court in the Wayfair v.s. South Dakota case last summer.

Firstly, it would lower the economic nexus threshold from $250,000 to $100,000 to bring Georgia's economic nexus requirement in line with the precedent set by the Wayfair Supreme Court decision. Secondly, it would remove the section that applies to voluntary use tax reporting. This section of the bill was based on Colorado's law, and is now unnecessary due to the Supreme Court's decision.


3/29/2019 Senate Vote #346 Yea - 46 Nay - 2 Not Voting - 1 Excused - 7
3/29/2019 Senate Vote #314 Yea - 36 Nay - 18 Not Voting - 1 Excused - 1
3/4/2019 House Vote #123 Yea - 158 Nay - 3 Not Voting - 9 Excused - 10

4/28/2019 - Effective Date

4/28/2019 - Act 63

4/28/2019 - Date Signed by Governor


Rep. Brett Harrell
District 106
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