Georgia Statutes
§ 48-8-109-22 — Inapplicability of tax to property ordered and delivered outside taxing special district
Georgia·Title 48
No sales and use tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the sales and use tax is imposed under this part regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
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Georgia § 48-8-109-22 (Inapplicability of tax to property ordered and delivered outside taxing special district) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by 2020 Ga. Laws 570,§ 1, eff. 8/5/2020.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions