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State and Local Government Law

Georgia State University College of Law

Commerce Clause

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Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa Dec 2018

Hb 61 - Revenue And Taxation, Taylor N. Armstrong, Caitlin E. Correa

Georgia State University Law Review

The Act amends Georgia’s sales tax statute to shift the burden for the collection of sales taxes on online sales from the purchaser to the retailer.

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