Georgia Statutes
§ 48-8-253 — Inapplicability of tax to property ordered and delivered outside taxing special district
Georgia·Title 48
No tax provided for in this article 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 tax is imposed 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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Legislative History
Amended by 2012 Ga. Laws 632,§ II-23, eff. 7/1/2012. Added by 2010 Ga. Laws 554,§ 6, eff. 7/1/2011.
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