Section 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants

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The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for the sale of goods when no delivery of goods is made at the time of taking the order; a merchant or dealer, the situs of whose business is outside the taxing jurisdiction, who delivers goods previously ordered; and the employees of a merchant or dealer who are engaged in the delivery of the goods to customers.

Code 1981, § 48-5-354, enacted by Ga. L. 1993, p. 1292, § 4.

                    
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