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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
§ 48-8-69 - (Effective January 1, 2011) Purchases from printed catalogs; local jurisdiction boundary changes
O.C.G.A. 48-8-69 (2010)48-8-69. (Effective January 1, 2011) Purchases from printed catalogs; local jurisdiction boundary changes
(a) Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogs wherein the purchaser computed the tax based upon local tax rates published in the catalog only on the first day of a calendar quarter after a minimum of 120 days' notice to sellers.
(b) For sales and use tax purposes only, local jurisdiction boundary changes are effective only on the first day of a calendar quarter after a minimum of 60 days' notice to sellers.
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