{"data":{"id":"us-ga/o.c.g.a.-48-8-269.54","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-269.54","heading":"Purchases outside geographical area.","body":"No tax 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 special district 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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 5B Special Districts for Transit Purposes (Transit SPLOST)","PART 4 Procedures for Levy of a Tax for Transit Projects"],"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":"79e737e88f5c0c3c2ffc53d47e9ddbc3e6776476914e5bb03bac5c244da24a01","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-269.53","next":"us-ga/o.c.g.a.-48-8-269.55"},"notice":"GroundRules: Original legal text. Not legal advice."}