The Georgia Department of Revenue released guidance on March 17 clarifying that marketplace facilitators will be required to collect and remit state sales tax being April 1. The bulletin states that marketplace sellers in the state are not required to collect or remit state sales or use tax on retail sales that the marketplace facilitator is required to collect. The bulletin outlines the circumstances in which a marketplace facilitator will not be liable for sales tax it fails to collect. The bulletin also provides examples of circumstances of when the marketplace facilitator collection requirements apply and how the tax base is calculated for certain marketplace facilitators.
