Fabio
93 lines
5.1 KiB
Markdown
93 lines
5.1 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use tax; certain persons that facilitate certain retail sales; require collection of tax"
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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."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2019_20"
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identifier: "HB 276"
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citation: "Georgia HB 276 (2019_20)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Brett Harrell", "Bruce Williamson", "David Knight", "John Carson", "Trey Kelley"]
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version_count: 8
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action_count: 25
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vote_count: 1
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first_action: "2019-02-12"
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last_action: "2020-04-01"
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source: "openstates"
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source_identifier: "ocd-bill/ef147e1a-38c5-4a95-ab15-f0ac78609b66"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "7008b9f307ac56da152e0c95dfc4699b1e9a1f847f1d69c1d22d6da69aff41c5"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# Georgia HB 276 (2019_20) — Sales and use tax; certain persons that facilitate certain retail sales; require collection of tax
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Fiscal Note LC 43 1176** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183496.pdf)
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2. **HB 276/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/188085.pdf)
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3. **LC 43 1176/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/181209.pdf)
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4. **LC 43 1304S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183602.pdf)
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5. **LC 43 1304S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183498.pdf)
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6. **LC 43 1485S/CCR** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/188082.pdf)
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7. **Sen ctee sub LC 43 1376ERS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/185656.pdf)
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8. **Sen ctee sub LC 43 1393TS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186591.pdf)
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## Votes
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- PASSAGE — **158–6** (pass) · lower
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## Sponsors
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- Brett Harrell — primary (person)
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- Bruce Williamson — primary (person)
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- David Knight — primary (person)
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- John Carson — primary (person)
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- Trey Kelley — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-02-12** House Hopper
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- **2019-02-13** House First Readers `reading-1`
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- **2019-02-14** House Second Readers `reading-2`
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- **2019-03-01** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2019-03-04** House Third Readers `reading-3`
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- **2019-03-04** House Passed/Adopted By Substitute `passage`
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- **2019-03-05** Senate Read and Referred `referral-committee`
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- **2019-03-22** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2019-03-25** Senate Read Second Time `reading-2`
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- **2019-03-28** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2019-03-29** Senate Engrossed `passage`
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- **2019-03-29** Senate Third Read `reading-3`
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- **2019-03-29** Senate Passed/Adopted By Substitute `passage`
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- **2019-04-02** House Disagreed Senate Amend or Sub
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- **2020-01-13** Senate Insisted
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- **2020-01-13** Senate Transmitted House
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- **2020-01-14** House Insisted
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- **2020-01-14** House Conference Committee Appointed 106th, 45th, 115th
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- **2020-01-15** Senate Conference Committee Appointed 52nd, 30th, 41st
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- **2020-01-16** Senate Conference Committee Report Adopted
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- **2020-01-16** House Conference Committee Report Adopted
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- **2020-01-29** House Sent to Governor `executive-receipt`
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- **2020-01-30** House Date Signed by Governor `executive-signature`
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- **2020-01-30** Act 322 `executive-signature`
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- **2020-04-01** Effective Date
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## Source
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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).
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