GA HB1444

Beginning January 1, 2027, sales tax returns must include the collection location with separate line items for taxes collected within municipal city limits versus unincorporated county areas

Vendors must include their North American Industry Classification System (NAICS) code with each sales tax return

The Revenue Commissioner must compile and organize sales tax data distinguishing between municipal and unincorporated area sales, with additional breakdowns for municipalities spanning multiple counties

The department must publish aggregate sales tax data by NAICS code on its website by December 31 of each year, starting in 2027