Sales/Use/Indirect:
Georgia: New Law Taxes Certain Retail Purchases and Sales of Specified Digital Products
S.B. 56, signed by gov. 5/2/23. Effective on January 1, 2024, and applicable to transactions occurring on or after January 1, 2024, new law imposes state sales and use tax on the retail purchase or retail sale of specified digital products, other digital goods, or digital codes sold to an end user in Georgia, provided that such end user receives or will receive the right of permanent use of such products, goods, or codes and the transaction is not conditioned upon continued payment by the end user. The legislation includes an exemption for the sale of prewritten computer software transferred electronically to the purchaser or delivered to the purchaser electronically by means of load and leave; however, this exemption “shall not include sales of specified digital products, other digital goods, or digital codes.”
See forthcoming Multistate Tax Alert for more details on this legislation, and please contact us with any questions in the meantime.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
