Georgia § 48-5-354 - Law governing municipal and county occupation taxes for certain salespersons and merchants.
Full text of Georgia Official Code of Georgia Annotated § 48-5-354 — Law governing municipal and county occupation taxes for certain salespersons and merchants., with citation guidance and answers to common questions.
§ 48-5-354. Law governing municipal and county occupation taxes for certain salespersons and merchants.
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.) Cross references. - Regulation of business of transient merchants, T. 43, C. 46. Restriction on power of local governments to charge license fees for wholesale dealers of malt beverages, § 3-5-43 .
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-354
What does Official Code of Georgia Annotated § 48-5-354 cover?
Section 48-5-354 ("Law governing municipal and county occupation taxes for certain salespersons and merchants.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-354?
A common citation format is "Official Code of Georgia Annotated § 48-5-354" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-354 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.