{"data":{"id":"us-ga/o.c.g.a.-48-8-208","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-208","heading":"No tax on products ordered and delivered outside geographical area of municipality.","body":"No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the municipality in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 4 Water and Sewer Projects and Costs Tax (MOST)"],"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":"90693bae788baf0d8a6c57d70627f4d4ddf791981f687a8fd2cce70c1f1b86d9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-207","next":"us-ga/o.c.g.a.-48-8-209"},"notice":"GroundRules: Original legal text. Not legal advice."}