---
title: O.C.G.A. § 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.
collection: code
id: 48-8-73
cite_as: O.C.G.A. § 48-8-73 (2025)
canonical_url: https://georgiacommons.org/code/48-8-73
md_url: https://georgiacommons.org/code/48-8-73.md
text_url: https://georgiacommons.org/code/48-8-73/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=884
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/48-8-72.md
next: https://georgiacommons.org/code/48-8-74.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. § 48-8-73. Immunity from liability for reliance upon erroneous taxability matrix data provided by the state.

A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state in the taxability matrix.

## History

Code 1981, § 48-8-73, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.