Georgia Code - Revenue and Taxation - Title 48, Section 48-2-35.1

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If a certificate or exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase tangible personal property or taxable services without the payment of sales and use tax has not been obtained and used prior to purchasing such tangible personal property or taxable services, a refund of sales and use taxes shall be made without interest.

Last modified: April 26, 2006