HB279: HB279 Sales and use tax; change certain definitions

Georgia's sales and use tax law (O.C.G.A. § 48-8-2) currently defines what counts as a 'business' for tax purposes. This bill changes that definition to describe a business as any activity engaged in, 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 create new taxes; it only revises the wording of this one definition. If signed by the Governor, the change would take effect immediately upon approval or upon becoming law without the Governor's signature. The bill also repeals any existing laws that conflict with the new definition.

• Rewrites the definition of 'business' in Georgia's sales and use tax law (O.C.G.A. § 48-8-2) to cover any activity done for direct or indirect gain, benefit, or advantage.
• Sets the effective date as the moment the Governor signs the bill or it otherwise becomes law without a signature.
• Repeals any existing Georgia laws or parts of laws that conflict with the new definition.

Anyone or any entity whose activities could be classified as a 'business' under Georgia's sales and use tax law, including businesses, individuals conducting side activities for gain, and the Georgia Department of Revenue, which applies this definition when determining tax obligations.

Because the definition of 'business' determines who must collect or pay sales and use tax, a broader or clearer wording could change which activities or individuals are considered taxable businesses under Georgia law, affecting day-to-day tax compliance.

• Section 1 amends Code Section 48-8-2 by revising paragraph (4) to redefine 'business' as any activity engaged in, or caused to be engaged in, for direct or indirect gain, benefit, or advantage.
• Section 2 sets the effective date as the date of the Governor's approval or the date the bill becomes law without approval.
• Section 3 repeals all laws and parts of laws that conflict with the 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)
• Trey Kelley (R, HD-016)
• Vance Smith (R, HD-138)
• Clint Crowe (R, HD-118)
• Bruce Williamson (R, HD-112)

• sales tax
• use tax
• tax law definitions
• Georgia Department of Revenue