§ 10-375. Exemptions.

Latest version.

No tax shall be imposed pursuant to this article on the rental charge associated with the rental or lease of a rental motor vehicle, if either:
(1)

The customer picks up the rental motor vehicle outside the State of Georgia and returns it within the State of Georgia;

(2)

The customer picks up the rental motor vehicle in the State of Georgia and returns it outside the State of Georgia.

(Ord. No. 21-96, § 1, 5-23-96)

                    
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