O.C.G.A.

O.C.G.A. § 48-8-93 (2019)

Inapplicability of tax to property ordered and delivered outside taxing special district

✓ 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.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

No tax provided for in Code Section 48-8-82 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 joint 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 licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

History

Ga. L. 1975, p. 984, § 2; Code 1933, § 91A-4615, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code

1933, § 91A-4613, enacted by Ga. L. 1979, p. 446, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 2012, p. 580, § 19/HB 865.

Notes of Decisions

Cited in 2 cases, 1994–1995 · leading case: Collins v. Cw Matthews Contracting Co. Inc., 444 S.E.2d 100 (Ga. Ct. App. 1994).

Sort: Relevance Newest Treatment

Collins v. Cw Matthews Contracting Co. Inc., 444 S.E.2d 100 (Ga. Ct. App. 1994). · cites it 2× “” 3 We find no merit in Matthews’ argument that imposition of the local use taxes at issue is barred by OCGA § 48-8-93. That Code section deals with local sales taxes, not local use taxes.”

C. W. Matthews Contracting Co. v. Collins, 457 S.E.2d 171 (Ga. 1995). · cites it 3× “Matthews also contends that the Court of Appeals erred in holding that the tax in this case is not barred by OCGA § 48-8-93, 10 which exempts retail sales under certain conditions from the local option tax.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.