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O.C.G.A. § 48-8-269.2 — Delivery outside of geographical area | Georgia Code

O.C.G.A. § 48-8-269.2 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 5A SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX

48-8-269.2. Delivery outside of geographical area.

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 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, United States mail, or common carrier or by private or contract carrier.

(Code 1981, §48-8-269.2, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 6/HB 134.)

The 2017 amendment, effective May 1, 2017, substituted "special district" for "county" near the middle of this Code section.

Editor's notes.

- Ga. L. 2016, p. 105, § 2-1/SB 369, effective April 26, 2016, reenacted this Code section without change.

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.