Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 2B. SPECIAL DISTRICT OPTION SALES AND USE TAX

48-8-109.38. Inapplicability of tax to property ordered and delivered outside taxing special. district.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

For effective date, see note.In force today: For effective date, see note.

No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-109.38, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

Editor's notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 963 to 964; merge action: annotated; file SHA-256 94ae5e1b204a.

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