{"data":{"id":"us-ga/o.c.g.a.-48-8-74","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-74","heading":"Effective date for sales tax rate change.","body":"The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:\n(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and\n(2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.","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":"388613d57f5ea00260185f7286762e9e6e8261d5e5543577aac7db563fd658ad","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-73","next":"us-ga/o.c.g.a.-48-8-75"},"notice":"GroundRules: Original legal text. Not legal advice."}