Georgia Code
Part 1 - General Provisions
§ 48-8-13. Taxing Jurisdiction for Mobile Telecommunications Services

History. Code 1981, § 48-8-13 , enacted by Ga. L. 2002, p. 970, § 2; Ga. L. 2005, p. 660, § 10/HB 470; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2016, p. 91, § 22/SB 416.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2002, in paragraph (d)(2), “identify” was substituted for “indentifes” and, in subsection (e), “data base” was substituted for “database” in subparagraph (e)(2)(A) and division (e)(2)(B)(ii) and “is” was substituted for “are” in subparagraph (e)(3)(B).
Editor’s notes.
Ga. L. 2002, p. 970, § 4, not codified by the General Assembly, provides that: “If a court of competent jurisdiction enters a final judgment on the merits that is based on federal law, is no longer subject to appeal, and substantially limits or impairs the essential elements of Sections 116 through 126 of Title 4 U.S.C., then all provisions and applications of this Act are declared to be invalid and have no legal effect as of the date of entry of such judgment.”
Ga. L. 2002, p. 970, § 5, not codified by the General Assembly, provides that this Code section “shall apply to charges for mobile telecommunications services reflected on customer bills issued on or after August 2, 2002.

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