- Taxation of digital products is becoming more common in the United States
- Some states are implementing changes to tax specific types of digital goods and services
- Georgia is the latest state to embrace the taxation of digital products
- Effective January 1, 2024, sales of specified digital products in Georgia will be 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 and the transaction is not conditioned upon continued payment
- The tax applies regardless of whether the seller or a third party maintains possession of the digital products
- Georgia must abide by the definitions for digital products set by the Streamlined Sales Tax Governing Board
- Digital products that are conditioned on continued payments will remain exempt from the tax.
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.
