2014 Georgia Code
Title 48 - REVENUE AND TAXATION
Chapter 8 - SALES AND USE TAXES
Article 3 - COUNTY SALES AND USE TAXES
Part 1 - COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX
§ 48-8-117 - Inapplicability of tax to certain sales of tangible personal property outside taxing county
No tax provided for in this part 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 county 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 licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.
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