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Georgia Tax Tribunal rules out-of-state bookseller subject to state sales and use tax

On February 14, 2017, the Georgia Tax Tribunal ruled that an out-of-state bookseller’s sales of books and other educational materials into the state were subject to sales tax because the taxpayer’s parent company was registered to do business in Georgia, had a physical presence in the state, and relied on teachers and parent educators to solicit and sustain a consumer market within the state.