No sales and use tax provided for in Code Section 48-8-102 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 special district in which the sales and use tax is imposed under this part 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.
Section: Previous 48-8-100 48-8-101 48-8-101.1 48-8-102 48-8-103 48-8-104 48-8-105 48-8-106 48-8-107 48-8-108 48-8-109 NextLast modified: October 14, 2016