Tax Law

Recent Posts

Stand by Your Claim: Georgia Court Rules Sellers have Standing to Challenge Georgia Refund Claim Denial for Erroneously Collected Sales Tax
Posted on 13 Oct 2020 by Eversheds Sutherland LLP

The Georgia Court of Appeals held that a group of telecommunications dealers that were AT&T subsidiaries (collectively “AT&T”) had standing to challenge the Georgia Department of Revenue’s (“DOR”) denial of sales tax refund claims.  Effective... Read More

Georgia DOR Rules that Sales Tax does not Apply to Most of Taxpayer’s Healthcare Document Management Services
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

In a recently released letter ruling, the Georgia Department of Revenue concluded that charges for the electronic delivery of medical records, and services related to the management and processing of medical records, are not subject to sales and use tax... Read More

Georgia General Assembly Adjourns with New Tax Legislation
Posted on 30 Jun 2020 by Eversheds Sutherland LLP

Friday, June 26, 2020 was “Sine Die” or the 40th and final legislative day of the 2019–2020 legislative session at the Georgia General Assembly. The legislative session was suspended since March 13, 2020 but resumed earlier this month for the remaining... Read More

Georgia DOR issued marketplace facilitation guidance
Posted on 25 Mar 2020 by Eversheds Sutherland LLP

The Georgia Department of Revenue released guidance on March 17 clarifying that marketplace facilitators will be required to collect and remit state sales tax being April 1. The bulletin states that marketplace sellers in the state are not required to... Read More

Legal Alert: Significant tax legislation moves forward in Georgia
Posted on 18 Mar 2020 by Eversheds Sutherland LLP

Significant state tax legislation will move forward through the Georgia General Assembly. “Crossover Day” was Thursday, March 11 — the 28th legislative day of 40 total legislative days – the day by which all bills must have passed one legislative... Read More

Several State Legislatures to Take Historic Pause Due to COVID-19 Concerns
Posted on 16 Mar 2020 by Eversheds Sutherland LLP

With the threat of COVID-19 looming, several state legislatures will halt or temporarily suspend their legislative sessions, including: Colorado, Delaware, Connecticut, Georgia, Kentucky, Maine, Maryland, New Hampshire, and Vermont. For many states, this... Read More

New to the Market: Georgia Enacts Marketplace Facilitator Bill
Posted on 11 Feb 2020 by Eversheds Sutherland LLP

On January 30, 2020, Governor Kemp signed Georgia’s marketplace facilitator bill, H.B. 276 , into law. Effective April 1, 2020, the law will require marketplace facilitators to collect and remit sales and use tax on behalf of marketplace sellers. It will... Read More

Georgia Bill Proposes Changes to Sales and Use Tax Reporting and Collection Rules
Posted on 15 Feb 2019 by Eversheds Sutherland LLP

On February 14, 2019, the Georgia House Ways and Means Committee voted in favor of House Bill 182 . Effective for January 1, 2020, the bill would amend O.C.G.A. § 48-8-2(8)(M.1) to lower the sales threshold on the requirement to collect or report sales... Read More

Georgia Legislature Enacts Significant Income, Sales, and Property Tax Legislation
Posted on 4 Apr 2018 by Eversheds Sutherland LLP

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation. View the full Legal Alert. Continue Reading… Read More

Look For Tax Reform Proposals in Georgia
Posted on 17 Dec 2010 by David Brunori

I understand that there is likely to be a serious proposal toward major tax reform in Georgia in the coming months. The proposal will likely be to expand the sales tax to more services coupled with a reduction in the state income tax. . . . I am not sure... Read More