Official Code of Georgia Annotated
Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 3. CONSOLIDATED GOVERNMENT COLISEUM PROJECT SALES TAX
48-8-153. Inapplicability of tax to property ordered and delivered outside geographical area of taxing consolidated government.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
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 qualified consolidated government 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, § 48-8-153, enacted by Ga. L. 2023, p. 47, § 2/HB 230, effective April 24, 2023.
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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, page 1003; merge action: carried; file SHA-256 94ae5e1b204a.