{"data":{"id":"us-ga/o.c.g.a.-48-8-71","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-71","heading":"Immunity from liability for reliance upon erroneous data provided by the state on tax rates, local boundaries, and taxing jurisdiction assignments.","body":"Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments.","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 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"eff760ad0ac1c68bb5b163e592634ea1bdbdcb7bc33af8f39d725cc129294a94","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-70","next":"us-ga/o.c.g.a.-48-8-72","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}