§ 48-5-355. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers

GA Code § 48-5-355 (2018) (N/A)
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(1) The bill of lading for the shipment is taken in the name of an individual;

(2) The freight is paid pro rata by the owners of the goods or merchandise; and

(3) The goods or merchandise is being procured for the individual use of the purchasers and not for sale by them.