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GA HB893

Bill

Status

Engrossed

2/26/2016

Primary Sponsor

Jay Powell

Click for details

Origin

House of Representatives

2015-2016 Regular Session

AI Summary

  • Lowers the threshold for mandatory electronic funds transfer payment of sales tax, use tax, withholding tax, and motor fuel distributor tax from $1,000 to $250 for tax periods beginning on or after January 1, 2017, and prior to January 1, 2018
  • Further reduces the electronic payment threshold from $500 to $100 for tax periods beginning on or after January 1, 2018, on a permanent basis
  • Applies to payments owed in connection with any return, report, or other document filed with the Georgia Department of Revenue
  • Preserves the commissioner's authority to authorize alternative means of payment in emergency situations, provided funds are immediately available to the state on the date of payment
  • Becomes effective upon approval by the Governor or upon becoming law without such approval

Legislative Description

Revenue and taxation; forms of payment; change certain provisions

Last Action

Senate Read and Referred

2/29/2016

Full Bill Text

No bill text available