§ 48-8-74 - (Effective January 1, 2011) Effective date for sales tax rate change - Georgia Statutes

O.C.G.A. 48-8-74 (2010)
48-8-74. (Effective January 1, 2011) Effective date for sales tax rate change

The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall be as follows:

(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

(2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.