---
type: "Bill"
title: "Sales and use tax; certain persons that facilitate certain retail sales; require collection of tax"
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 modify the definition of dealer; to require the collection and remittance of sales tax by certain persons that facilitate certain retail sales; to define marketplace facilitators and marketplace sellers; 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 276"
citation: "Georgia HB 276 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brett Harrell", "Bruce Williamson", "David Knight", "John Carson", "Trey Kelley"]
version_count: 8
action_count: 25
vote_count: 1
first_action: "2019-02-12"
last_action: "2020-04-01"
source: "openstates"
source_identifier: "ocd-bill/ef147e1a-38c5-4a95-ab15-f0ac78609b66"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "7008b9f307ac56da152e0c95dfc4699b1e9a1f847f1d69c1d22d6da69aff41c5"
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 276 (2019_20) — Sales and use tax; certain persons that facilitate certain retail sales; require collection of tax

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 modify the definition of dealer; to require the collection and remittance of sales tax by certain persons that facilitate certain retail sales; to define marketplace facilitators and marketplace sellers; 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. **Fiscal Note LC 43 1176** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183496.pdf)
2. **HB 276/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/188085.pdf)
3. **LC 43 1176/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/181209.pdf)
4. **LC 43 1304S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183602.pdf)
5. **LC 43 1304S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183498.pdf)
6. **LC 43 1485S/CCR** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/188082.pdf)
7. **Sen ctee sub LC 43 1376ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/185656.pdf)
8. **Sen ctee sub LC 43 1393TS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186591.pdf)

## Votes

- PASSAGE — **158–6** (pass) · lower

## Sponsors

- Brett Harrell — primary (person)
- Bruce Williamson — primary (person)
- David Knight — primary (person)
- John Carson — primary (person)
- Trey Kelley — primary (person)

## Timeline

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

- **2019-02-12** House Hopper
- **2019-02-13** House First Readers `reading-1`
- **2019-02-14** House Second Readers `reading-2`
- **2019-03-01** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-04** House Third Readers `reading-3`
- **2019-03-04** House Passed/Adopted By Substitute `passage`
- **2019-03-05** Senate Read and Referred `referral-committee`
- **2019-03-22** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-25** Senate Read Second Time `reading-2`
- **2019-03-28** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-29** Senate Engrossed `passage`
- **2019-03-29** Senate Third Read `reading-3`
- **2019-03-29** Senate Passed/Adopted By Substitute `passage`
- **2019-04-02** House Disagreed Senate Amend or Sub
- **2020-01-13** Senate Insisted
- **2020-01-13** Senate Transmitted House
- **2020-01-14** House Insisted
- **2020-01-14** House Conference Committee Appointed 106th, 45th, 115th
- **2020-01-15** Senate Conference Committee Appointed 52nd, 30th, 41st
- **2020-01-16** Senate Conference Committee Report Adopted
- **2020-01-16** House Conference Committee Report Adopted
- **2020-01-29** House Sent to Governor `executive-receipt`
- **2020-01-30** House Date Signed by Governor `executive-signature`
- **2020-01-30** Act 322 `executive-signature`
- **2020-04-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ef147e1a-38c5-4a95-ab15-f0ac78609b66`. Confidence: reported (aggregated from official Georgia legislature records).