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Must an individual be a resident of Georgia in order to purchase a personal computer or other items tax-free?

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Must an individual be a resident of Georgia in order to purchase a personal computer or other items tax-free?

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A. Residency does not determine if a purchase is tax-free. Residents and nonresidents alike may purchase a personal computer or other qualified items, for non-business use, tax-free during the exemption periods.

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