O.C.G.A. § 48-8-269.32: No tax upon sale of tangible personal property ordered and delivered outside tax jurisdiction under certain conditions.

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.