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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 1. STATE SALES AND USE TAX · Part 2. IMPOSITION, RATE, COLLECTION, AND ASSESSMENT

48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the tax based upon local tax rates published in the catalogue only on the first day of a calendar quarter after a minimum of 120 days’ notice to sellers.#

  2. (b)

    For sales and use tax purposes only, local jurisdiction boundary changes are effective only on the first day of a calendar quarter after a minimum of 60 days’ notice to sellers.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-69, enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.

Law reviews

For annual survey of law on real property, see 62 Mercer L. Rev. 283 (2010).

Read the official page (the state's PDF, opened at the page this text was read from).

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 883; merge action: carried; file SHA-256 94ae5e1b204a.