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, § 48-8-269.54 , enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5B - Special Districts for Transit Purposes (Transit Splost)
Part 4 - Procedures for Levy of a Tax for Transit Projects
§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax
§ 48-8-269.48. Administration and Collection of Tax
§ 48-8-269.49. Sales Tax Return; Requirements
§ 48-8-269.50. Disbursement of Proceeds
§ 48-8-269.51. Allocation or Balancing of Funds
§ 48-8-269.52. Exemption From Taxation
§ 48-8-269.54. Purchases Outside Geographical Area
§ 48-8-269.55. Regulatory Authority
§ 48-8-269.56. Provisions Create Additional Tax
§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt