Is the purchase of tangible personal property from a mail order catalog subject to Georgia sales and use tax?
A. Yes. Mail order or catalog sales delivered to a Georgia address by a vendor based in Georgia are subject to Georgia sales tax. Mail order or catalog sales delivered to a Georgia address by a vendor located outside Georgia is subject to Georgia use tax. Taxpayers are required to report and remit use tax on Form ST-3USE. The tax rate is based on the county where delivery takes place.
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