House Bill 1444
By: Representatives Kelley of the 16th and Blackmon of the 146th
A BILL TO BE ENTITLED
AN ACT
To amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to imposition, rate, collection, and assessment relative to state sales and
use tax, so as to require that each sales tax return include specific information regarding the
location at which such tax was collected, the identity of the entity collecting such tax, and
the North American Industry Classification System Code for such entity, where applicable;
to require that the department maintain sales tax data differentiating sales made within the
limits of a municipality from sales made within the unincorporated area of a county; to
provide for the publication of such data; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,
relating to imposition, rate, collection, and assessment relative to state sales and use tax, is
amended in Code Section 48-8-30, relating to imposition, rate, and collection of tax, by
adding a new subsection to read as follows:
<ins>"(l)(1) On or after January 1, 2027, each sales tax return remitting taxes collected under
this chapter shall include the location at which any of the taxes remitted were collected,
</ins>
<ins>including separate line items for collections made within the city limits of a municipality
and collections made within an unincorporated area of a county. Vendors submitting
such sales tax returns shall provide a North American Industry Classification System
code with each respective sales tax return.
(2) The commissioner shall compile and organize sales tax data differentiating sales
made within the limits of a municipality from sales made within the unincorporated area
of a county. In the event that a municipality is located in more than one county, the
compiled sales tax data shall distinguish between such sales made within the municipal
limits of each respective county.
(3) On or before December 31 of each calendar year beginning on and after January 1,
2027, the commissioner shall publish on the department's website the aggregate sales tax
data specified by the North American Industry Classification System."
</ins> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.