Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-8-70: Revenue and Taxation — O.C.G.A. § 48-8-70
What this law says, in plain English
When a nine-digit ZIP Code cannot be determined, sellers may use the five-digit ZIP Code rate for sales tax purposes, with a rebuttable presumption of due diligence if approved software was used to attempt the lookup.
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