Georgia Court Rules Uber Liable for $8.92 Million in Pre-Wayfair Sales Tax

Uber must pay $8.92 million in sales tax on rides in Georgia.
The Georgia Court of Appeals rejected Uber’s argument that drivers should pay the tax.
The state treated Uber like a cab dispatcher for sales tax purposes.
Uber claimed it was only a payment processor, not providing transportation services.
The tax assessment covered the years 2012 to 2015.
The state did not shift sales tax liability to marketplace facilitators until after the 2018 Wayfair ruling.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.