---
title: O.C.G.A. § 48-8-269.32. Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district.
collection: code
id: 48-8-269.32
cite_as: O.C.G.A. § 48-8-269.32 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.32
md_url: https://georgiacommons.org/code/48-8-269.32.md
text_url: https://georgiacommons.org/code/48-8-269.32/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=1080
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/48-8-269.31.md
next: https://georgiacommons.org/code/48-8-269.33.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 / SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX / METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS
---

# O.C.G.A. § 48-8-269.32. Inapplicability of tax to property ordered and delivered outside taxing metropolitan county special district.

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 metropolitan county 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, United States mail, or common carrier or by private or contract carrier.

## History

Code 1981, § 48-8-269.32, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.9995, was redesignated as Code Section 48-8-269.32.