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. History. Code 1981, § 48-8-74, enacted by Ga. L. 2010, p. 662, § 18/HB 1221.
Effective date for sales tax rate change
O.C.G.A. § 48-8-74, under IMPOSITION, RATE, COLLECTION, AND ASSESSMENT RESEARCH REFERENCES.
O.C.G.A. § 48-8-74