GA Code § 48-8-208 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Municipality.

Section 48-8-208 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Municipality.Section 48-8-208 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Municipality.

Section 48-8-207 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-209 - Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials for Projects Bid Prior to Referendum on Tax.

No tax provided for in this article 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 municipality in which the tax is imposed 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 Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

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