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GA HB1061

Bill

Status

Introduced

2/27/2020

Primary Sponsor

Bruce Williamson

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Authorizes the Georgia Department of Revenue to contract with Georgia-licensed entities for data analytics services to identify taxpayers noncompliant with sales and use tax obligations
  • Limits contracts for these data analytics services to a maximum term of 3 years
  • Requires services to be organized by specific NAICS sectors designated by the commissioner and to cover all taxpayers within those designated sectors
  • Allows compensation for data analytics services to be based on a contingency basis, tied to resulting tax collections, and permits those costs to be deducted from collections before depositing the remaining funds into the general fund
  • Restricts all taxpayer contact—including correspondence, billings, assessments, and audits—resulting from the data analytics services to the Department of Revenue only

Legislative Description

Revenue & taxation; compensation to be paid from sales & use tax collections on a contingency basis with respect to services that assist the Department of Revenue in the identification of taxpayers that are noncompliant with sales & use taxes; authorize

Last Action

House Second Readers

3/2/2020

Full Bill Text

No bill text available