Georgia Statutes
§ 48-8-74 — Effective date for sales tax rate change
Georgia § 48-8-74
JurisdictionGeorgia
Title48
This text of Georgia § 48-8-74 (Effective date for sales tax rate change) 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. § 48-8-74 (2026).
Text
The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:
(1)For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
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Legislative History
Added by 2010 Ga. Laws 507,§ 18, 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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-8-74, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-8-74.