Georgia Sales and Use Tax on Digital Products Effective January 1, 2024

• Effective January 1, 2024, sales of specified digital products, other digital goods, and digital codes to end users in Georgia are subject to sales and use tax
• The tax applies if the end user receives or will receive the right of permanent use of the products, goods, or codes and the transaction is not conditioned upon continued payment
• The tax applies regardless of whether possession of the digital products, goods, or codes is maintained by the seller or a third party
• Sales of digital products, goods, or codes will be considered for resale if they are subsequently sold, licensed, leased, broadcast, transmitted, or distributed as part of a service or another product by the purchaser to an ultimate consumer
• Specified digital products include digital audio-visual works, digital audio works, and digital books
• Other digital goods include artwork, photographs, periodicals, newspapers, magazines, video or audio greeting cards, video games, and electronic entertainment
• Digital code refers to a key, activation, or enabling code that conveys a right to obtain specified digital goods or other digital goods, excluding codes representing stored monetary value or redeemable cards, gift cards, or gift certificates.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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