Ga. Code § 48-8-109.38

Current through 2023-2024 Legislative Session Chapter 709

Section 48-8-109.38 - [For Repeal, See Note] [Effective 1/1/2025] Inapplicability of tax to property ordered and delivered outside taxing special. district

No tax provided for in this article 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, and including United States mail or common carrier or by a private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

OCGA § 48-8-109.38

Repealed by 2024 Ga. Laws 379,§ 4-1, eff. if a constitutional amendment which becomes effective 1/1/2025 and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified.

Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.