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. |