Georgia § 48-5-354 Law governing municipal and county occupation taxes for certain salespersons and merchants

Georgia Statutes

§ 48-5-354 — Law governing municipal and county occupation taxes for certain salespersons and merchants

Georgia § 48-5-354

Title48

This text of Georgia § 48-5-354 (Law governing municipal and county occupation taxes for certain salespersons and merchants) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-354 (2026).

Text

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.

Free access — add to your briefcase to read the full text and ask questions with AI

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.