Georgia Code Title 48. Revenue and Taxation § 48-8-75

(a) A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if:

(b) A purchaser shall be relieved from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (a) of this Code section provided that, with respect to reliance on the taxability matrix completed by this state, such relief is limited to the state's erroneous classification in the taxability matrix of terms included in the Library of Definitions as “taxable” or “exempt,” “included in sales price,” or “excluded from sales price” or “included in the definition” or “excluded from the definition.”