A BILL to be entitled an Act to amend Part 2 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, collection, and assessment of sales and use taxes, so as to provide the state revenue commissioner with the authority to collect sales and use taxes from businesses that may otherwise not be obligated to collect and remit such taxes; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.