Georgia Court of Appeals Upholds Uber’s Sales Tax Liability for 2012-2015 Dispute

• Georgia Court of Appeals ruled on Uber’s sales tax liability for 2012-2015.
• Dispute began after Georgia Department of Revenue audit found unpaid sales tax.
• Uber charged drivers a fee for services but did not collect sales tax from riders.
• Georgia Department of Revenue assessed significant unpaid sales tax and penalties.
• Uber’s appeal was denied by the Georgia Tax Tribunal in 2022.
• Court of Appeals upheld the assessment, likening Uber’s model to traditional taxicabs.
• Court confirmed that sales tax collection responsibility can be shifted to Uber.
• Uber’s argument about the 2020 marketplace facilitator law was dismissed.
• Case emphasizes the application of longstanding tax laws to new business models.

Source: vatabout.com

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.

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