An Analysis of Georgia’s Economic Nexus Legislation

FRC Brief, Publication No. 301, September 11, 2018, Robert Buschman and Chris Thayer
This report details the background of Georgia's internet sales tax bill, commonly referred to as the economic nexus bill, while looking at the legal and practical issues of its enforcement. The report also provides an estimate of the revenue impact of the bill, which takes effect January 2019. If enforcement is successful, then the state can expect to yield $168 million to $285 million of additional sales tax collections in the first full fiscal year and $132 million to $225 million for local governments.