Sales and use tax; certain retailers to either collect and remit or notify purchaser and state; require

A BILL to be entitled an Act to amend Code Section 48-8-30 of the Official Code of Georgia Annotated, relating to imposition of tax, rates, and collection, so as to require certain retailers to either collect and remit sales and use taxes or provide certain notifications to each purchaser and the state; to define a term; to provide for penalties; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.