GroundRules
O.C.G.A. § 48-8-31: Tax computation to be carried to third decimal place; rounding.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 1 State Sales and Use Tax
- PART 2 Imposition, Rate, Collection, and Assessment
Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
Collected 2026-09-17T19:34:57Z. Source file · JSON