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Dec 19, 2024
What are the updated affiliate nexus requirements for out-of-state businesses in Georgia?
In 2024, Georgia’s affiliate nexus rules require out-of-state businesses to collect sales tax if they have affiliates in Georgia that promote sales or have ownership interests. Changes include stricter definitions around ownership/control and solicitation activities. Online marketplaces must now collect taxes on behalf of affiliates, ensuring broader compliance. Out-of-state businesses must maintain detailed records of affiliate relationships to meet Georgia’s sales tax obligations.



