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O.C.G.A. § 48-8-74 — Effective date for sales tax rate change | Georgia Code
O.C.G.A. § 48-8-74 (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 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.)

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