---
type: "Bill"
title: "Sales and use tax; lower threshold amount for certain dealers"
description: "A BILL to be entitled an Act to amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to state sales and use tax, so as to lower the threshold amount for certain dealers; to eliminate an option for certain retailers to choose to either collect and remit sales and use taxes or provide certain notifications to certain purchasers and the state; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2019_20"
identifier: "HB 182"
citation: "Georgia HB 182 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brett Harrell", "Bruce Williamson", "David Knight", "Ron Stephens"]
version_count: 2
action_count: 16
vote_count: 1
first_action: "2019-02-07"
last_action: "2019-04-28"
source: "openstates"
source_identifier: "ocd-bill/bc20c14b-a570-4dc9-a7c0-6203c2c85d19"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "cd00c1edf43bd753e5782b0d7f98f01b6e75bd85283caa468deaf9c55da28d22"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 182 (2019_20) — Sales and use tax; lower threshold amount for certain dealers

A BILL to be entitled an Act to amend Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to state sales and use tax, so as to lower the threshold amount for certain dealers; to eliminate an option for certain retailers to choose to either collect and remit sales and use taxes or provide certain notifications to certain purchasers and the state; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 182//AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/187066.pdf)
2. **LC 43 1174/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/180674.pdf)

## Votes

- PASSAGE — **158–3** (pass) · lower

## Sponsors

- Brett Harrell — primary (person)
- Bruce Williamson — primary (person)
- David Knight — primary (person)
- Ron Stephens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-07** House Hopper
- **2019-02-08** House First Readers `reading-1`
- **2019-02-11** House Second Readers `reading-2`
- **2019-02-15** House Committee Favorably Reported `committee-passage-favorable`
- **2019-03-04** House Third Readers `reading-3`
- **2019-03-04** House Passed/Adopted `passage`
- **2019-03-05** Senate Read and Referred `referral-committee`
- **2019-03-13** Senate Committee Favorably Reported `committee-passage-favorable`
- **2019-03-14** Senate Read Second Time `reading-2`
- **2019-03-29** Senate Engrossed `passage`
- **2019-03-29** Senate Third Read `reading-3`
- **2019-03-29** Senate Passed/Adopted `passage`
- **2019-04-04** House Sent to Governor `executive-receipt`
- **2019-04-28** House Date Signed by Governor `executive-signature`
- **2019-04-28** Act 63 `executive-signature`
- **2019-04-28** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bc20c14b-a570-4dc9-a7c0-6203c2c85d19`. Confidence: reported (aggregated from official Georgia legislature records).