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.
Taylor N. Armstrong & Caitlin E. Correa,
HB 61 - Revenue and Taxation,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol35/iss1/11