Georgia Code § 48-8-253 - Nonimposition of Tax on Property Ordered by and Delivered to Purchaser Outside Special District; Conditions of Delivery

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 special district 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.

Section: Previous  48-8-244  48-8-244.1  48-8-245  48-8-246  48-8-247  48-8-248  48-8-249  48-8-250  48-8-251  48-8-252  48-8-253  48-8-254  48-8-255  48-8-256    Next

Last modified: October 14, 2016