Georgia Statutes
§ 48-8-269-32 — Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district
Georgia·Title 48
No tax 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 metropolitan county 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.
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Georgia § 48-8-269-32 (Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.
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