No tax 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 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.
History. Code 1981, § 48-8-269.2 , enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L. 2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 179, § 6/HB 134.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
§ 48-8-261. Creation of Special Districts; Imposition of Taxes
§ 48-8-262. Notice; Agreement Memorializing Levy and Rate of Tax; Rate; Resolution Required
§ 48-8-263. Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt
§ 48-8-264.1. Time for Holding Referendums Imposing Taxation
§ 48-8-265. Administration and Collection of Tax
§ 48-8-266. Required Information on Sales Tax Return
§ 48-8-267. Procedure for Disbursement of Proceeds From Taxation
§ 48-8-268. Impact of Tax Upon Other Funding and Budgeting Considerations
§ 48-8-269. Exemption From Taxation
§ 48-8-269.1. Credit for Other Taxes Paid in Calculating Taxes Due
§ 48-8-269.2. Delivery Outside of Geographical Area
§ 48-8-269.3. Commissioner’s Authority to Promulgate Rules and Regulations
§ 48-8-269.4. Impact on Other Taxes
§ 48-8-269.5. Accounting Required; Record-Keeping Requirements