---
title: O.C.G.A. § 48-8-117. Inapplicability of tax to property ordered and delivered outside taxing county.
collection: code
id: 48-8-117
cite_as: O.C.G.A. § 48-8-117 (2025)
canonical_url: https://georgiacommons.org/code/48-8-117
md_url: https://georgiacommons.org/code/48-8-117.md
text_url: https://georgiacommons.org/code/48-8-117/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=984
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/48-8-116.md
next: https://georgiacommons.org/code/48-8-118.md
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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)
---

# O.C.G.A. § 48-8-117. Inapplicability of tax to property ordered and delivered outside taxing county.

No tax provided for in this part 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 county in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

## History

Code 1981, § 48-8-117, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1992, p. 6, § 48; Ga. L. 2012, p. 580, § 21/HB 865; Ga. L. 2013, p. 141, § 48/HB 79.