Georgia Commons48-8-109.38. Inapplicability of tax to property ordered and delivered outside taxing special. district.
For effective date, see note. (in force today) Current through: Including Acts of the 2025 Regular Session of the General Assembly.
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.