(a) Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the tax based upon local tax rates published in the catalogue 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.Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.Added by 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.
Georgia Legal Code