HB280: HB280 Sales and use tax; change certain definitions

Georgia's sales and use tax law (O.C.G.A. Chapter 8 of Title 48) defines several terms, including what counts as a 'business' for tax purposes. This bill revises that definition in O.C.G.A. § 48-8-2, paragraph (4). Under the new wording, 'business' would mean any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect gain, benefit, or advantage. The bill does not change tax rates or add new taxes; it only updates this one definition. The bill would take effect immediately upon the Governor's signature, or automatically if it becomes law without the Governor's signature, and it repeals any conflicting laws.

• Rewrites the definition of 'business' in Georgia's sales and use tax law (O.C.G.A. § 48-8-2(4)).
• Defines 'business' to mean any activity engaged in, or caused to be engaged in, by any person for direct or indirect gain, benefit, or advantage.
• Sets the effective date as the moment the Governor signs the bill, or automatically if it becomes law without a signature.
• Repeals any existing state laws that conflict with the new definition.

This bill affects anyone or any entity whose activities could be classified as a 'business' under Georgia's sales and use tax law, including retailers, service providers, and other sellers who collect or remit sales and use tax to the state.

Because the definition of 'business' determines who must collect and remit sales and use tax, a change to this wording could affect which activities or individuals are considered taxable businesses under Georgia law, though the bill text itself does not specify new tax obligations.

• Section 1 revises paragraph (4) of O.C.G.A. § 48-8-2 to redefine 'business' for sales and use tax purposes.
• Section 2 sets the effective date as upon the Governor's approval or upon the bill becoming law without approval.
• Section 3 repeals all laws and parts of laws that conflict with this Act.

1. 2025-02-10House Second Readers (House)
2. 2025-02-06House First Readers (House)
3. 2025-02-05House Hopper (House)

• Charles Martin (R, HD-049)Primary sponsor
• Shaw Blackmon (R, HD-146)
• Vance Smith (R, HD-138)
• Trey Kelley (R, HD-016)
• Clint Crowe (R, HD-118)
• Bruce Williamson (R, HD-112)

• sales tax
• use tax
• tax definitions
• business regulation