---
title: O.C.G.A. § 48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes.
collection: code
id: 48-8-69
cite_as: O.C.G.A. § 48-8-69 (2025)
canonical_url: https://georgiacommons.org/code/48-8-69
md_url: https://georgiacommons.org/code/48-8-69.md
text_url: https://georgiacommons.org/code/48-8-69/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=883
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/48-8-68.md
next: https://georgiacommons.org/code/48-8-70.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 / STATE SALES AND USE TAX / IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
---

# O.C.G.A. § 48-8-69. Purchases from printed catalogs; local jurisdiction boundary changes.

(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.

(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.

## 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).