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GA SB480
Bill
Status
Engrossed
3/12/2020
Primary Sponsor
Chuck Hufstetler
Click for details
AI Summary
- Authorizes the Georgia Department of Revenue to contract with entities licensed in the state for data analytics services to identify taxpayers noncompliant with sales and use tax obligations
- Contracts are limited to a maximum period of 3 years and must cover specific NAICS industry sectors designated by the commissioner, encompassing all taxpayers within those sectors
- Compensation for the data analytics services may be contingency-based, tied to tax collections attributable to the services, and may be deducted from those collections before depositing the remaining funds into the general fund
- All direct contact with taxpayers—including correspondence, billings, assessments, and audits—must be conducted solely by the Department of Revenue, not the contracted entity
- Amends Code Section 48-2-15 of the Official Code of Georgia Annotated, relating to confidential and privileged tax information
Legislative Description
State Administrative Organization; compensation to be paid from sales and use tax collections on a contingency basis; authorize
Last Action
House Second Readers
6/15/2020
Full Bill Text
No bill text available