Georgia Statutes
§ 48-8-153 — Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government
Georgia·Title 48
No 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 qualified consolidated government in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
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Georgia § 48-8-153 (Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by 2023 Ga. Laws 22,§ 2, eff. 4/24/2023.
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