O.C.G.A.

O.C.G.A. § 48-8-269.17 (2019)

Inapplicability of tax to property ordered and delivered outside taxing special district

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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No tax 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 county in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller’s vehicle, United States mail, or common carrier or by private or contract carrier.

History

Code 1981, § 48-8-269.17, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.

Annotations

Code Commission notes. Pursuant to Code Section 28-9-5, in

2016, this Code section, enacted as Code Section 48-8-269.98, was redesignated as Code Section 48-8-269.17.