O.C.G.A. § 48-8-71: Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.
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
Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments.
Collected 2026-09-17T19:34:57Z. Source file · JSON