Effective January 1, 2011, Georgia will become an associate member of the Streamlined Sales and Use Tax (SST) Agreement, subject to the state’s completion of the required technology requirements by that date. Associate members are those that achieve substantial compliance with the Agreement, but not with all of its provisions. The state will become a full member only when it’s found in compliance with the Agreement and the necessary changes bringing it into compliance are in effect. Georgia’s representatives have said that the remaining changes needed for the state to be granted full membership will be introduced during the next legislative session. They are hoping to have the changes enacted and in effect by July 1, 2011. Sellers registered with SST can register with Georgia on January 1, 2011 but aren’t required to do so due to the state’s associate member status.
Under the rules of the Agreement, Georgia is required to grant an amnesty beginning January 1, 2011 until 12 months after it becomes a full member. The amnesty will apply to uncollected or unpaid sales and use tax for sellers that register to pay or collect sales or use tax on sales made to purchasers in Georgia in accordance with the Agreement’s terms. To be eligible, the seller must not have been registered in Georgia in the 12 months before the effective date of the state’s membership in the Agreement.
For an update to this information please see Georgia Becomes Full Member of Streamlined Sales and Use Tax Agreement. (Streamlined Sales Tax Governing Board Conference Call, November 1, 2010; Streamlined Sales and Use Tax Agreement, amended August 17, 2010).