Georgia § 48-8-269-32 Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district

Georgia Statutes

§ 48-8-269-32 — Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district

Georgia § 48-8-269-32

Title48

This text of Georgia § 48-8-269-32 (Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district) 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. § 48-8-269-32 (2026).

Text

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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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.