Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 8. SALES AND USE TAXES · Artículo 2B. SPECIAL DISTRICT OPTION SALES AND USE TAX

48-8-109.38. Inapplicability of tax to property ordered and delivered outside taxing special. district.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

For effective date, see note.Vigente hoy: For effective date, see note.

No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 48-8-109.38, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

Editor's notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch7-8-(v37)-2024-pdf.pdf, Volumen V37, edición 2024, páginas 963 a 964; acción de fusión: annotated; SHA-256 del archivo 94ae5e1b204a.