{"data":{"id":"us-ga/o.c.g.a.-48-8-70","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-70","heading":"Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller’s due diligence.","body":"If a nine-digit ZIP Code designation is not available for a street address or if a seller or certified service provider is unable to determine the nine-digit ZIP Code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or certified service provider may apply the rate for the five-digit ZIP Code area. For the purposes of this Code section, there is a rebuttable presumption that a seller or certified service provider has exercised due diligence if the seller has attempted to determine the nine-digit ZIP Code designation by utilizing software approved by the Streamlined Sales Tax Governing Board that makes this designation from the street address and the five-digit ZIP Code applicable to a purchase.","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":"e2fa0754391f98bd2d82e54ca47cd965dd49c143c932e206bd0ac5b4e82be7b9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-69","next":"us-ga/o.c.g.a.-48-8-71"},"notice":"GroundRules: Original legal text. Not legal advice."}