§ 48-8-70 - (Effective January 1, 2011) Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence
O.C.G.A. 48-8-70 (2010)
48-8-70. (Effective January 1, 2011) Determination of ZIP Code designation applicable to particular purchases; rebuttable presumption of seller's due diligence
If a nine-digit ZIP code designation is not available for a street address or if a seller or certified service provider is unable to determine the nine-digit ZIP code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or certified service provider may apply the rate for the five-digit ZIP code area. For the purposes of this Code section, there is a rebuttable presumption that a seller or certified service provider has exercised due diligence if the seller has attempted to determine the nine digit ZIP code designation by utilizing software approved by the Streamlined Sales Tax Governing Board that makes this designation from the street address and the five-digit ZIP code applicable to a purchase.