{"data":{"id":"us-ga/o.c.g.a.-48-8-31","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-31","heading":"Tax computation to be carried to third decimal place; rounding.","body":"Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.","path":["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"],"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":"58d01db07336a0cabe3df5c3647bc957c3d1ad75c613e688c588041f6e54c020","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-30","next":"us-ga/o.c.g.a.-48-8-32"},"notice":"GroundRules: Original legal text. Not legal advice."}