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Georgia Implements Sales Tax on Specific Digital Products from January 2024

  • Georgia has passed Senate Bill 56 to tax certain digital products.
  • The tax applies to specified digital products, other digital goods, or digital codes sold to end users.
  • The end user must receive or will receive the right of permanent use of the product, goods, or codes.
  • The transaction cannot be conditioned upon continued payment by the end user.
  • This tax change will be effective from January 1, 2024.

Source: sovos.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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