§ 48-8-117 - Inapplicability of tax to certain sales of tangible personal property outside taxing county
O.C.G.A. 48-8-117 (2010)
48-8-117. Inapplicability of tax to certain sales of tangible personal property outside taxing county
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 county 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 Interstate Commerce Commission or the Georgia Public Service Commission.