Select your state

Taxes

Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the Supreme Court's decision in South Dakota v. Wayfair, Georgia, like many other states, updated its tax laws to require remote sellers to collect and remit sales tax. Specifically, Georgia's House Bill 61, which became effective on January 1, 2019, mandates that remote sellers who make at least $100,000 in sales annually or conduct 200 or more separate transactions in Georgia must collect and remit sales tax. This law applies to online retailers, distributors, manufacturers, and other businesses that sell goods or services to Georgia residents without having a physical presence in the state. The intent is to level the playing field between in-state and out-of-state businesses and to capture tax revenue from the growing e-commerce sector.

Legal Articles

State Statutes

Individual & Family Legal Plan

As a LegalFix member, you'll get expert legal services from a local law firm that treats you like an important client. Don't wait—be prepared for life's inevitable legal challenges starting today. And ask your employer, credit union, or membership group about preferred pricing opportunities.

Taxes

Wayfair and remote sellers

Individual & Family Legal Plan

Articles

Georgia State Code

Georgia State Code

Taxes

Wayfair and remote sellers

Articles