Georgia § 48-5-355 Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers

Georgia Statutes

§ 48-5-355 — Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers

Georgia § 48-5-355

Title48

This text of Georgia § 48-5-355 (Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers) 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. § 48-5-355 (2026).

Text

Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car and the surrender of the bill of lading, to apportion the shipment or shipments between or among themselves without the payment of a special tax or license fee to any municipality as dealers or distributors of the goods or merchandise when:

(1)The bill of lading for the shipment is taken in the name of an individual;

(2)The freight is paid pro rata by the owners of the goods or merchandise; and (3) The goods or merchandise is being procured for the individual use of the purchasers and not for sale by them.

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

Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car and the surrender of the bill of lading, to apportion the shipment or shipments between or among themselves without the payment of a special tax or license fee to any municipality as dealers or distributors of the goods or merchandise when: (1) The bill of lading for the shipment is taken in the name of an individual; (2) The freight is paid pro rata by the owners of the goods or merchandise; and (3) The goods or merchandise is being procured for the individual use of the purchasers and not for sale by them.