§ 48-8-69 - (Effective January 1, 2011) Purchases from printed catalogs; local jurisdiction boundary changes - Georgia Statutes

O.C.G.A. 48-8-69 (2010)
48-8-69. (Effective January 1, 2011) Purchases from printed catalogs; local jurisdiction boundary changes

(a) Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogs wherein the purchaser computed the tax based upon local tax rates published in the catalog only on the first day of a calendar quarter after a minimum of 120 days' notice to sellers.

(b) For sales and use tax purposes only, local jurisdiction boundary changes are effective only on the first day of a calendar quarter after a minimum of 60 days' notice to sellers.