Vote NO on HB 61 - Internet Sales Taxes - Georgia | Council For Citizens Against Government Waste

Vote NO on HB 61 - Internet Sales Taxes - Georgia

State Action

Georgia General Assembly

State Senate

206 Washington St. SW

Atlanta, Georgia 30334


Dear Senator,

On behalf of the more than 38,520 members and supporters of the Council for Citizens Against Government Waste in the state of Georgia, I urge you to oppose H.B. 61, regarding the taxation of sales from remote sellers.

H.B. 61 would impose significant burdens on remote sellers by creating expensive regulatory compliance costs and forcing them to collect and remit taxes to a state in which they do not have a physical presence.  Most states that collect a sales tax have a use tax to collect that tax on remote sales, which is paid to the state at the time the taxpayer files income taxes.  The amount of tax owed is calculated based on the amount of untaxed purchases made during the tax year.

On May 26, 1992, the U.S. Supreme Court ruled in Quill v. North Dakota that if a company did not have a “physical nexus” within the state, that state could not require the company to collect sales taxes from a customer.  Therefore, if Georgia ultimately decides to pass H.B. 61, the state opens itself up to costly litigation at the taxpayers’ expense based on the Quill precedent.

The Quill case, along with the Commerce Clause, makes it clear that taxing power must be limited by state borders.  H.B. 61 would wipe away this constitutional limitation and force businesses to navigate a complex web of taxing jurisdictions.  It would dramatically raise compliance costs for companies that do not have a physical presence in the state.

We urge you and your fellow legislators to oppose H.B. 61, which would set a dangerous precedent for retailers wanting to do business in the state of Georgia.


Tom Schatz

President, CCAGW


Sign Up For Email Updates

Optional Member Code