Effective Date for Sales Tax Rate Change

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. State Sales and Use Tax
  6. Imposition, Rate, Collection, and Assessment
  7. Effective Date for Sales Tax Rate Change

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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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