---
title: O.C.G.A. § 48-8-74. Effective date for sales tax rate change.
collection: code
id: 48-8-74
cite_as: O.C.G.A. § 48-8-74 (2025)
canonical_url: https://georgiacommons.org/code/48-8-74
md_url: https://georgiacommons.org/code/48-8-74.md
text_url: https://georgiacommons.org/code/48-8-74/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=885
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/48-8-73.md
next: https://georgiacommons.org/code/48-8-75.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. § 48-8-74. Effective date for sales tax rate change.

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:

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

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

## History

Code 1981, § 48-8-74, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.