State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-5 > Article-6 > 48-5-354

O.C.G.A. 48-5-354 (2010)
48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-5 > Article-6 > 48-5-354

O.C.G.A. 48-5-354 (2010)
48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.