‘Netflix Tax’ Plan in Georgia Part of Bigger Digital Revenue Push

A Netflix tax proposal will be on the agenda for the Georgia legislature in 2019—part of a larger movement of states to broaden their sales tax bases to tap into the increasingly digital economy.

The Georgia proposal’s chances of passing could be helped by the state’s recent income tax cuts and a focus on rural development.

The state would overhaul its communications service tax — lowering the rate on cell phone and cable TV services to 4 percent and imposing the same 4 percent sales tax on “digital goods and services” — under a proposal offered by the state House’s ...