Can I collect sales tax from customers in different states without violating tax laws in Georgia? What are the requirements?

Based on the provided context documents, Georgia has specific laws regarding the collection of sales and use taxes. As per GACO 48-8-14, state agencies are restricted from entering into contracts with nongovernmental vendors who fail or refuse to collect sales or use taxes. Additionally, GACO 48-8-162 authorizes the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement with other states to simplify and modernize sales and use tax administration.

To answer your question, if you are selling goods or services to customers in different states, you may be required to collect sales tax depending on the laws of each state. However, to determine the specific requirements for each state, you should consult with a tax professional or refer to the relevant state tax laws.

In Georgia, if you are a dealer required to file a return under GACO 48-8-50, you must include your certificate of registration number for each sales location or affiliated entity on your return. You may be allowed a deduction for reporting and paying the amount of tax due under this article, subject to certain requirements.

It is important to note that if you rely on erroneous data provided by the state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the state, you may be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax under certain circumstances as per GACO 48-8-75. Additionally, if you have paid a like tax equal to or greater than the amount imposed by Georgia in another state, you may be eligible for a credit for tax as per GACO 48-8-42.

In summary, to ensure compliance with tax laws in Georgia and other states, it is recommended that you consult with a tax professional and refer to the relevant state tax laws.

^{[1.1][1.2][1.3][2.1][1.4][1.5]}

Source(s):

• [1.1] Restrictions on state contracts with nongovernmental vendors failing or refusing to collect sales or use taxes.
• [1.2] Purchaser’s immunity from liability for failure to pay correct sales tax under certain circumstances.
• [1.3] Credit for tax when like tax paid in another state; procedure; proof of payment; payment of difference when like tax less than tax imposed by article; no credit absent reciprocity; exception.
• [2.1] Authorization to enter Streamlined Sales and Use Tax Agreement with other states.
• [1.4] Compensation of dealers for reporting and paying tax; reimbursement deduction.
• [1.5] Distribution of certain unidentifiable sales and use tax proceeds; limitations; powers and duties of state revenue commissioner.
• [1.1] Compliance with terms of Streamlined Sales and Use Tax Agreement; relief from certain obligations.

Jurisdiction

Georgia, Georgia

• General