- Georgia began imposing sales and use tax on digital products, goods, and codes on January 1, 2024
- The tax applies to digital products used for personal consumption in Georgia
- Taxable goods include specified digital products, other digital goods, and digital codes
- Resellers can be tax-exempt with proper records and documentation
- Pre-written computer software delivered by ‘load and leave’ remains exempt from the tax
Source: taxconnections.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.
