- Taxable Sales: The Georgia Department of Revenue ruled that sales of design software loaded onto tangible USB Keys and shipped to Georgia locations are considered taxable sales of prewritten computer software delivered in a tangible medium.
- Sourcing to Georgia: These sales are sourced to Georgia because the software is shipped and picked up in-state, making them subject to Georgia sales and use tax.
- No MPU Exemption: Georgia does not offer a multiple point of use (MPU) exemption for software purchased for use in multiple jurisdictions, so the entire sale is taxed in Georgia.
Source Deloitte
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