republic-os/legislation/us/states/ga/2019-20/hb-276.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/ga	Georgia General Assembly	2019_20	HB 276	Georgia HB 276 (2019_20)	bill		enacted	Brett Harrell Bruce Williamson David Knight John Carson Trey Kelley	8	25	1	2019-02-12	2020-04-01	openstates	ocd-bill/ef147e1a-38c5-4a95-ab15-f0ac78609b66	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	7008b9f307ac56da152e0c95dfc4699b1e9a1f847f1d69c1d22d6da69aff41c5	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. HB 276/AP* (committee substitute) — source
3. LC 43 1176/a (committee substitute) — source
4. LC 43 1304S/hcs (committee substitute) — source
5. LC 43 1304S/hs (committee substitute) — source
6. LC 43 1485S/CCR (committee substitute) — source
7. Sen ctee sub LC 43 1376ERS (committee substitute) — source
8. Sen ctee sub LC 43 1393TS (committee substitute) — source

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; origin ocd-bill/ef147e1a-38c5-4a95-ab15-f0ac78609b66. Confidence: reported (aggregated from official Georgia legislature records).