Senate Bill 371 Now in Effect
On May 7, 2018, Governor Deal signed Senate Bill 371 (SB 371). This bill became effective on July 1, 2018, and allows political subdivisions (counties, municipalities, and consolidated governments) in Georgia to obtain a list of vendors who filed a sales and use tax return in their jurisdiction for a specified filing period. Political subdivisions may request information beginning with returns filed on or after July 1, 2018. The Department anticipates the first filing information to be available shortly after the July 20th due date for monthly sales and use tax returns.
Before the Department can provide this information, the political subdivision must make a formal request by submitting an official resolution to firstname.lastname@example.org. The resolution must contain the contact information (name, address, phone number, and e-mail address) of a designated official, who must be a finance officer or taxing official of the political subdivision.
After the initial sales tax certificate information disclosure, SB 371 also allows the designated official to request Department validation of individual vendors. The Department is in the process of developing a methodology to validate that a vendor has remitted sales tax to the proper political subdivision.
Please note that the Department will charge a fee to the requesting political subdivisions for the initial information request and subsequent validations. The amount of assessed fees will not exceed the Department’s actual costs of furnishing such information.