The Peck Group, LC
  • Comprehensive Tax Law Representation Since 1995

    We handle every aspect of tax law: preparing tax returns, representing clients during audits, resolving IRS and state tax controversies, and creating tax planning strategies for the future.

  • Problems With The IRS Or State Tax

    Our attorneys are committed to providing efficient and effective tax solutions for individuals and businesses in Georgia and nationwide.

  • Planning For The Future

    Our lawyers help individuals and businesses with all aspects of estate and tax planning. We help our clients use proactive strategies to minimize tax implications in the future

  • Changing The Balance Of Power

    Does it feel like the government has all the power? Taxpayers have rights, too. We use our knowledge of tax law to shift the balance of power and ensure that your rights are protected.

  • Tax Solutions … And Peace Of Mind

Georgia, Online Sales And The Wayfair Decision

Ever since the South Dakota vs. Wayfair decision, state governments are debating and legislating about how to comply with the ruling. While some states have solidified their positions on the issue, other state governing bodies, such as Georgia’s, have a taxation plan in place but hint that changes could be on the way in 2019.

A Question Of Nexus

When thinking about tax compliance in Georgia, what is at issue is whether or not you have nexus in the state. The definition of nexus is a connection to the state that tax law defines as significant. If you have:

  • Stored Inventory
  • An office or employee
  • An affiliate location
  • A temporary location

Then you have nexus in the state of Georgia and must pay tax on sales.

Nexus Requirements

If you discover that you do have Nexus in the state of Georgia, financially or otherwise, here are steps you must take to remain compliant with tax laws. You need to register for a state tax permit, charge the sales tax, and remit it to the Georgia Department of Revenue.

Economic Nexus

Even if your business is not in Georgia, you may have to pay state tax on items that you sold to residents of the state if you have economic nexus. According to H.B. 61, after your business completes over 200 sales transactions to Georgia residents or total monetary value of over $250,000 in a year, you have economic nexus in the state and you must either:

• Collect the sales tax and remit to the state of Georgia, or optionally:

• Submit a sales report to the Georgia Department of Revenue, and

• Send notifications to customers informing them of their tax obligation

If you need assistance in making sure you are compliant with changing tax laws, an experienced tax attorney familiar with both state and federal tax regulations will be an excellent resource for your business.

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The Peck Group, LC
5855 Sandy Springs Circle N.E., Suite 190
Atlanta, GA 30328

Phone: 770-884-6914
Fax: 770-933-2369
Atlanta Office Location

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