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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

48-8-74. Effective date for sales tax rate change.

Active

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

  1. The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:

  2. (1)

    For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and#

  3. (2)

    For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.#

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, § 48-8-74, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.

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