Document Type
Peach Sheet
Abstract
The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.
Recommended Citation
Taylor N. Armstrong & Caitlin E. Correa,
HB 61 - Revenue and Taxation,
35
Ga. St. U. L. Rev.
(2018).
Available at:
https://readingroom.law.gsu.edu/gsulr/vol35/iss1/11
Included in
Constitutional Law Commons, Legislation Commons, State and Local Government Law Commons, Taxation-State and Local Commons, Tax Law Commons