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

26 LC 59 0383 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 Of ficial Code of Georgia1 Annotated, relating to imposition, rate, collection, and assessment relative to state sales and2 use tax, so as to require that each sales tax return include specific information regarding the3 location at which such tax was collected, the identity of the entity collecting such tax, and4 the North American Industry Classification System Code for such entity, where applicable;5 to require that the department maintain sales tax data differentiating sales made within the6 limits of a municipality from sales made within the unincorpora ted area of a county; to7 provide for the publication of such data; to repeal conflicting laws; and for other purposes.8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 SECTION 1.10 Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Co de of Georgia Annotated,11 relating to imposition, rate, collection, and assessment relative to state sales and use tax, is12 amended in Code Section 48-8-30, relating to imposition, rate, and collection of tax, by13 adding a new subsection to read as follows:14 "(l)(1) On or after January 1, 2027, each sales tax return remitting taxes collected under15 this chapter shall include the location at which any of the taxes remitted were collected,16 H. B. 1444 - 1 - 26 LC 59 0383 including separate line items for collections made within the city limits of a municipality17 and collections made within a n unincorporated area of a county. Vendors submitting18 such sales tax returns shall provide a North American Industry Classification System19 code with each respective sales tax return.20 (2) The commissioner shall compile and organize sales tax data differentiating sales21 made within the limits of a municipality from sales made within the unincorporated area22 of a county. In the event that a municipality is located in mo re than one county, the23 compiled sales tax data shall distinguish between such sales made within the municipal24 limits of each respective county.25 (3) On or before December 31 of each calendar year beginning on and after January 1,26 2027, the commissioner shall publish on the department's website the aggregate sales tax27 data specified by the North American Industry Classification System."28 SECTION 2.29 All laws and parts of laws in conflict with this Act are repealed.30 H. B. 1444 - 2 -