GroundRules
O.C.G.A. § 48-8-269.54: Purchases outside geographical area.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 5B Special Districts for Transit Purposes (Transit SPLOST)
- PART 4 Procedures for Levy of a Tax for Transit Projects
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 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.
Collected 2026-09-17T19:34:57Z. Source file · JSON