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Georgia State Code
Title      48
Chapter       8  
Section Navigation     1 ... 9          10 ... 36    
    37 ... 46         47 ... 56    
    57 ... 66         67 ... 87    
    88 ... 94         95 ... 108   
     109 ... 117       118 ... 143     
Section<<< 109 110 111 111.1 112 113 114 115 116 117 >>>  
Title 48, Chapter 8, Section 117 (48-8-117)

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 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 Interstate Commerce Commission or the Georgia Public Service Commission.

Thursday July 24 23:04 CDT


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