Bennett Thrasher Shareholder Peter Stathopoulos authored the Viewpoint article “What New E-Commerce Developments Mean,” that appeared in the Atlanta Business Chronicle on Nov. 23, 2012. In the article, Peter explains the e-commerce provision of Georgia's H.B. 386, which went into effect on Oct. 1, 2012. H.B. 386 created a presumed sales-tax filing obligation for any out of state retailer that has a “click-through” internet arrangement with in-state businesses where sales exceed $50,000 in a 12-month period; has in-state affiliates selling similar product lines under a similar business name or trademark; or has a relationship with in-state companies that help deliver, install or perform maintenance on products sold by the retailer into the state. Companies that believe they may be impacted by the new legislation should consider their potential exposure in Georgia and consider registering to collect sales taxes in the State or discussing the implications of this legislation with their tax services provider.
For more information on e-commerce sales tax filing obligations, please contact Peter Stathopoulos or call 770.396.2200.