§ 48-8-107 - Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed - Georgia Statutes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-8 > Article-2a > 48-8-107

O.C.G.A. 48-8-107 (2010)
48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed

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 article 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.

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-8 > Article-2a > 48-8-107

O.C.G.A. 48-8-107 (2010)
48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed

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 article 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.

State Codes and Statutes

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State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-8 > Article-2a > 48-8-107

O.C.G.A. 48-8-107 (2010)
48-8-107. Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed

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 article 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.