No tax 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.Amended by 2017 Ga. Laws 54,§ 6, eff. 5/1/2017.Amended by 2016 Ga. Laws 336,§ 2-1, eff. 4/26/2016.Added by 2015 Ga. Laws 301,§ 2, eff. 7/1/2015.Added by 2015 Ga. Laws 46,§ 7-5, eff. 7/1/2015.
Georgia Legal Code