Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 8 - SALES AND USE TAXES > ARTICLE 1 - STATE SALES AND USE TAX > PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT > § 48-8-31 - (For effective date, see note.) Tax computation to be carried to third decimal place; rounding

§ 48-8-31 - (For effective date, see note.) Tax computation to be carried to third decimal place; rounding

O.C.G.A. 48-8-31 (2010)
48-8-31. (For effective date, see note.) Tax computation to be carried to third decimal place; rounding


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.