Rule 560-12-3-.12. Certificate of Exemption, Out-of-State Delivery

Form ST-6: This certificate is required when seller makes delivery of tangible personal property to a point outside this State. See 560-12-1-.08.

Authority: Ga. L. 1937-38, Extra Sess., p. 77. et seq., as amended Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385 Ga. Code Ann., Sec. 92-3438a.

History. Original Rule entitled "Certificate of Exemption, Out-of-State Delivery" was filed and effective on June 30, 1965.