Georgia Commons48-8-269.17. Inapplicability of tax to property ordered and delivered outside taxing special district.
The only printed version. Current through: Including Acts of the 2025 Regular Session of the General Assembly.
No tax 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.