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Georgia Use Tax is due on tangible personal property purchased through the Internet, mail order or an out-of-state company when Georgia sales tax is not collected by the Seller. The Use Tax rate is the same as the Sales Tax rate imposed in the Georgia county where the item is delivered
For additional information or assistance, call the Sales and Use Tax Division at (404) 417-6601. Or, call the Rome Regional Office at (706) 295-6061 or 1-888-229-8497.
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