GroundRules
O.C.G.A. § 48-8-74: Effective date for sales tax rate change.
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
The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:
(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and
(2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
Collected 2026-09-17T19:34:57Z. Source file · JSON