{"data":{"id":"us-ga/o.c.g.a.-48-5-354","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-354","heading":"Law governing municipal and county occupation taxes for certain salespersons and merchants.","body":"The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 6 Municipal Taxation"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"4ed696b9ffdef5d3e6cf85f56bc4a8f3f6679adc3dd906dda7e228e4d7c9746c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-353","next":"us-ga/o.c.g.a.-48-5-355"},"notice":"GroundRules: Original legal text. Not legal advice."}