STATE OF GEORGIA DEPARTMENT OF REVENUE SALES TAX ...
4. The sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale. Materials purchased at a retail establishment for consumer use are not exempt. A sales and use tax number is not required for this exemption. O.C.G.A. ยง 48-8-3(94). 5. ................
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