HB 1444: Sales and use tax; require each sales tax return include specific information

Currently, Georgia's sales tax returns do not require businesses to specify exactly where sales tax was collected or what industry the business is in. This bill would change that by amending Georgia's sales tax law (O.C.G.A. § 48-8-30). Starting January 1, 2027, every sales tax return would have to show the location where the tax was collected, with separate entries for sales made inside a city versus sales made in the unincorporated part of a county. Businesses would also have to include their North American Industry Classification System (NAICS) code, a standard federal code identifying what kind of industry they operate in. The Georgia Department of Revenue would then have to organize this data by city and county, handling municipalities that span more than one county by splitting the data accordingly, and publish the aggregated data by industry on its website by December 31 of each year starting in 2027.

• Requires every sales tax return filed after January 1, 2027 to list the specific location where the tax was collected.
• Requires returns to separately break out sales tax collected inside a municipality's city limits from sales tax collected in the unincorporated part of a county.
• Requires vendors to include their North American Industry Classification System (NAICS) code, a federal code identifying their industry, with each return.
• Directs the Georgia Department of Revenue to compile sales tax data split by city versus unincorporated county, including special handling when a city crosses county lines.
• Requires the department to publish aggregate sales tax data organized by industry code on its website by December 31 each year starting in 2027.

Georgia businesses that collect and remit sales tax, the Georgia Department of Revenue, and city and county governments that rely on sales tax collection data to understand where revenue is generated within their borders.

City and county officials would gain detailed, publicly available data showing exactly how much sales tax comes from inside city limits versus unincorporated areas, which could inform local budgeting and revenue-sharing decisions. Businesses would face a new reporting requirement on every sales tax return.

• Section 1 adds a new subsection (l) to O.C.G.A. § 48-8-30 requiring location and industry code information on sales tax returns starting January 1, 2027.
• Subsection (l)(1) requires separate line items for tax collected within a municipality's city limits versus within an unincorporated county area, plus a NAICS code from each vendor.
• Subsection (l)(2) requires the commissioner to compile data distinguishing municipal from unincorporated sales, and to split data by county when a municipality spans multiple counties.
• Subsection (l)(3) requires the commissioner to publish aggregate sales tax data by NAICS industry code on the department's website by December 31 each year starting in 2027.
• Section 2 repeals any conflicting laws.

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

• Trey Kelley (R, HD-016)Patrocinador principal
• Shaw Blackmon (R, HD-146)

• sales tax
• local government revenue
• tax reporting
• municipal finance