O.C.G.A.
O.C.G.A. § 48-8-74 (2019)
Effective date for sales tax rate change
✓ 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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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.