---
title: O.C.G.A. § 48-8-109.38. Inapplicability of tax to property ordered and delivered outside taxing special. district.
collection: code
id: 48-8-109.38
cite_as: O.C.G.A. § 48-8-109.38 (2025)
canonical_url: https://georgiacommons.org/code/48-8-109.38
md_url: https://georgiacommons.org/code/48-8-109.38.md
text_url: https://georgiacommons.org/code/48-8-109.38/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=963
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/48-8.md
previous: https://georgiacommons.org/code/48-8-109.37.md
next: https://georgiacommons.org/code/48-8-109.39.md
index: https://georgiacommons.org/code/index.md
version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / SPECIAL DISTRICT OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-109.38. Inapplicability of tax to property ordered and delivered outside taxing special. district.

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.

## 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.