HB1444: HB1444 Sales and use tax; require each sales tax return include specific information

Currently, Georgia's sales tax returns do not separately track whether tax was collected inside a city's limits or in the unincorporated part of a county, nor do they capture what kind of business collected it. This bill amends Georgia's sales and use tax law (O.C.G.A. § 48-8-30) to change that. Starting January 1, 2027, every sales tax return filed with the Georgia Department of Revenue would have to show the location where the tax was collected, with separate line items for sales inside a municipality and sales in an unincorporated county area. Vendors would also have to include their North American Industry Classification System (NAICS) code, a standard federal code identifying a business's industry. The Department of Revenue would then compile this data by location, splitting out municipalities that span more than one county, and publish an aggregate report on its website by December 31 each year.

• Requires every sales tax return filed on or after January 1, 2027 to state the location where the tax was collected, split between city limits and unincorporated county areas.
• Requires vendors to include a North American Industry Classification System (NAICS) code, a standard code identifying a business's industry, on each sales tax return.
• Directs the state revenue commissioner to compile and organize sales tax data by whether sales occurred inside a municipality or in an unincorporated county area.
• Requires the data to distinguish sales by county when a municipality crosses more than one county line.
• Requires the commissioner to publish aggregate sales tax data by industry code on the Department of Revenue's website every year by December 31, starting in 2027.

Businesses that collect and remit Georgia sales tax, especially those operating in multiple locations or industries, the Georgia Department of Revenue, which must collect and publish the new data, and city and county governments interested in tracking local sales tax activity.

Local governments, researchers, and the public would gain a clearer public picture of how much sales tax comes from inside cities versus unincorporated county areas and which industries generate it, while businesses would face a new reporting requirement on every return filed after January 1, 2027.

• Section 1 adds a new subsection (l) to O.C.G.A. § 48-8-30 requiring location details on sales tax returns starting January 1, 2027.
• Sales tax returns must include separate line items for collections made within a municipality's city limits and those made in an unincorporated county area.
• Vendors must supply a North American Industry Classification System code with each return, where applicable.
• The commissioner must compile data distinguishing sales inside municipalities from sales in unincorporated areas, including splitting data by county for municipalities spanning multiple counties.
• The commissioner must publish aggregate sales tax data organized by industry code on the department's website by December 31 each year beginning in 2027.
• Section 2 repeals any conflicting laws.

1. 2026-02-26House Second Readers (House)
2. 2026-02-25House First Readers (House)
3. 2026-02-24House Hopper (House)

• Trey Kelley (R, HD-016)Primary sponsor
• Shaw Blackmon (R, HD-146)

• sales tax
• tax transparency
• local government revenue
• business reporting requirements