The new law went into effect at the start of 2013.
The Atlanta-Journal Constitution reports that shoppers buying items from Amazon.com to be shipped to Georgia should be prompted to pay sales tax under the new law. But the newspaper reports that its own checks of Amazon.com show that isn't happening.
Seattle-based Amazon has fought against charging its customers a sales tax elsewhere, leading to legal battles in some states.
Atlanta lawyer Eric Tresh, who represents the company, declined to talk about Amazon's position on Georgia's tax, but said laws in various states that require online collection are "arguably unconstitutional."