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GA HB1240

Bill

Official Source

Status

Introduced

2/18/2010

Primary Sponsor

Judith Manning

Click for details

Origin

House of Representatives

2009-2010 Regular Session

AI Summary

  • Amends Chapter 8 of Title 48 of the Official Code of Georgia Annotated to require that sales and use tax levy, imposition, collection, and distribution be determined using nine-digit U.S. postal ZIP Codes (ZIP+4) associated with the address or place of primary use
  • For transactions occurring at a retail location, the nine-digit ZIP Code of the retailer where delivery occurs determines the transaction location for tax purposes
  • For transactions where delivery and possession occur at a non-retail location, the nine-digit ZIP Code of the address where delivery is made and possession is transferred determines the transaction location
  • Applies to sales and use taxes levied by any county or municipality, including taxes collected by private persons or entities on behalf of those jurisdictions
  • Effective date set for January 1, 2011; offered as a substitute by the House Committee on Ways and Means

Legislative Description

Sales and use tax; determine addresses using ZIP Codes; provide

Last Action

House Committee Favorably Reported

3/22/2010

Committee Referrals

Ways and Means2/18/2010

Full Bill Text

No bill text available