GA Code § 48-8-71 - Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments.

Section 48-8-71 - Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments.Section 48-8-71 - Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments.

Section 48-8-70 - Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller’s Due Diligence.Section 48-8-72 - Over-collected Sales or Use Tax.

Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by this state on state and local tax rates, local boundaries, and taxing jurisdiction assignments.

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