GA Code § 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.

Section 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.Section 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.

Section 48-8-30 - Imposition, Rate, and Collection of Tax.Section 48-8-32 - Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price.

Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.

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