GA Code § 48-8-74 - Effective Date for Sales Tax Rate Change.

Section 48-8-74 - Effective Date for Sales Tax Rate Change.
Section 48-8-73 - Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State.Section 48-8-75 - Purchaser’s Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances.

The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:

(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

(2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

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