---
title: O.C.G.A. § 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants.
collection: code
id: 48-5-354
cite_as: O.C.G.A. § 48-5-354 (2025)
canonical_url: https://georgiacommons.org/code/48-5-354
md_url: https://georgiacommons.org/code/48-5-354.md
text_url: https://georgiacommons.org/code/48-5-354/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=788
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-353.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / MUNICIPAL TAXATION
---

# O.C.G.A. § 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants.

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.

## History

Code 1981, § 48-5-354, enacted by Ga. L. 1993, p. 1292, § 4.

## Cross References

Regulation of business of transient merchants, T. 43, C. 46.

Restriction on power of local governments to charge license fees for wholesale dealers of malt beverages, § 3-5-43.