GroundRules
O.C.G.A. § 48-8-73: Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
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
A seller and certified service provider are relieved of liability 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 in the taxability matrix.
Collected 2026-09-17T19:34:57Z. Source file · JSON