TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 STATE SALES AND USE TAX

48-8-74. Effective date for sales tax rate change.

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.

(Code 1981, §48-8-74, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.)