There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 6 - MUNICIPAL TAXATION
§ 48-5-354 - Law governing municipal and county occupation taxes for certain salespersons and merchants
O.C.G.A. 48-5-354 (2010)48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants
The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.
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