Georgia Statutes
§ 48-8-74 — Effective date for sales tax rate change
Georgia·Title 48
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
Definitions