Is tangible personal property purchased over the Internet subject to Georgia sales and use tax?
A. Yes. Tangible personal property purchased via the Internet and delivered to a Georgia address by a vendor based in Georgia is subject to Georgia sales and use tax. Tangible personal property purchased via the Internet and delivered to a Georgia address by a non-Georgia based vendor is also subject to Georgia use tax. Taxpayers are required to report and remit use tax on Form ST-3USE. The tax rate is based on the county where delivery takes place.
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- Is tangible personal property purchased over the Internet subject to Georgia sales and use tax?
