Section 48-8-74. Effective date for sales tax rate change

Latest version.

   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.

Code 1981, § 48-8-74, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.

                    
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