Have you recently gone to a retailer in Gwinnett County and spotted a sweater you just had to have and thought to yourself, “I can buy this sweater over the internet and save the 6% sales tax”? Many people still believe that sales over the Internet are not subject to state and local sales tax. That belief is simply not true.
The sweater you purchase over the Internet and have shipped directly to your home in Gwinnett County is just as much subject to sales tax as the sweater that you purchase from a Gwinnett retailer. Sales tax is imposed on the purchaser of the property – in this case a sweater – and that tax is often collected by the seller and remitted to the state. The Internet seller may not have enough contact with the State of Georgia to allow Georgia to require the seller to collect the tax from you. That does not mean, however, that the tax is not still due.