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GA HB1408

Bill

Official Source

Status

Introduced

3/16/2010

Primary Sponsor

John Meadows

Click for details

Origin

House of Representatives

2009-2010 Regular Session

AI Summary

  • Requires taxpayers whose physical address is in a different county or municipality than their postal address, or whose ZIP Code spans multiple counties, to provide both their physical address and postal address (including nine-digit ZIP Code or county) to dealers when purchasing retail goods, including catalog and Internet purchases.
  • Directs dealers to use the taxpayer's physical address to determine the correct local jurisdiction for sales tax distribution, rather than the postal address.
  • Amends Chapter 8 of Title 48 of the Official Code of Georgia Annotated by adding new Code section 48-8-6.1 to address misallocation of local sales tax revenue caused by overlapping ZIP Codes and mismatched postal/physical addresses.
  • Effective date of July 1, 2010.

Legislative Description

Sales and use tax; distribution of tax proceeds; collect data

Last Action

House Second Readers

3/17/2010

Committee Referrals

Ways and Means3/16/2010

Full Bill Text

No bill text available