O.C.G.A.
O.C.G.A. § 48-8-69 (2019)
Purchases from printed catalogs; local jurisdiction boundary changes
✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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(a) Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the tax based upon local tax rates published in the catalogue only on the first day of a calendar quarter after a minimum of 120 days’ notice to sellers.
(b) For sales and use tax purposes only, local jurisdiction boundary changes are effective only on the first day of a calendar quarter after a minimum of 60 days’ notice to sellers.
History
Code 1981, § 48-8-69, enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.
Annotations
Law reviews. For annual survey of law on real property, see 62 Mercer L. Rev. 283 (2010).