Starting on Sept. 1, the online retailer Amazon will begin collecting sales tax from Georgia residents. Georgia is just one of many states to recently pass legislation that affects online sales.
Here’s a quick look at the history of this legislation:
The Georgia General Assembly passed HB 386 in March 2012. This legislation amended the current Georgia code’s definition of the word “dealer” to encompass online retailers. The changes were codified in OCGA 48-8-2 and went into effect in January 2013. More information on the passage of this bill can be found in the Peach Sheets, which are produced by Georgia State University Law Review students and are a source of unofficial legislative history for the state.