- Georgia’s ruling on sales tax and sourcing rules for computer software affirms that software is taxable only if provided on a tangible medium
- The state does not apply a multiple points of use sourcing rule
- Determining how each state taxes computer software varies and is not always clear
- Aprio’s State and Local Tax (SALT) team can help businesses understand the taxability of computer software and where sales should be sourced
- Technological advancements have changed how consumers purchase computer software over the years
- Most states tax electronically downloaded software, while about half also tax Software-as-a-Service (SaaS)
- Georgia only taxes software provided on a tangible medium
- A ruling addressed the taxability of prewritten computer software sold to a customer in Georgia
- Georgia does not have a multiple point of use tax exemption for software used in multiple jurisdictions
Source: aprio.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.
