§ 48-8-253 - (Effective January 1, 2011) Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery - Georgia Statutes

O.C.G.A. 48-8-253 (2010)
48-8-253. (Effective January 1, 2011) Nonimposition of tax on property ordered by and delivered to purchaser outside special district; conditions of delivery

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 special district 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 Surface Transportation Board or the Georgia Public Service Commission.