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Global Public Policy

Georgia: Governor signs e-fairness bill

February 5, 2020

On January 30 Governor Brian Kemp signed H.B. 276, the sales tax “marketplace facilitator” bill, into law.

Effective April 1, this legislation will help ensure sales taxes are collected on all purchases made online via platforms such as Amazon and ebay. The collection threshold is triggered by sales by a facilitator exceeding $100,000 in any year.

H.B. 276 is projected to produce approximately $130 million in additional state sales taxes and $80 million per year in additional local sales taxes that are currently owed but not being collected.