Uber Is Liable for Pre-Wayfair Sales Tax, Georgia Judges Rule

Uber Technologies Inc. must pay $8.92 million in sales tax on rides, after the Georgia Court of Appeals on Thursday rejected its argument that the state should have collected that amount from drivers, not the app.

Uber challenged the Georgia Department of Revenue’s assessment for 2012-2015 that applied a regulation covering taxicab dispatchers, which are required to collect and remit sales tax on behalf of their drivers.

The company argued it’s just a payment processor, noting that the state didn’t shift sales tax liability to marketplace facilitators until after the US Supreme Court’s 2018 South Dakota v. Wayfair ruling.

The ...