There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
§ 48-8-31 - (For effective date, see note.) Tax computation to be carried to third decimal place; rounding
O.C.G.A. 48-8-31 (2010)48-8-31. (For effective date, see note.) Tax computation to be carried to third decimal place; rounding
Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
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