Are digital goods taxable in Georgia?
Yes, since 2024-01-01. Georgia's specified digital products tax (SB 56, 2023) reaches downloads the buyer can keep permanently. Subscription access is not covered.
| Short answer | Taxable (permanent-use downloads) |
|---|---|
| Effective date | Taxable since 2024-01-01 under SB 56 (2023). |
| Authority | SB 56/2023; Rule 560-12-2-.118 |
| Last reviewed | 2026-09-30 |
Why
Georgia enacted a tax on specified digital products in SB 56 (2023), implemented by Rule 560-12-2-.118, effective 2024-01-01. It reaches permanent-use downloads.
Subscription SaaS and other services are outside the digital products tax, so Georgia taxes the download and not the hosted service.
Business vs. consumer buyers
AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.
Where the line is
- Access-only subscriptions with no permanent right of use are not reached by the digital products tax.
- The tax reaches the enumerated digital products only. A raw data file outside that list is not covered, and electronically delivered prewritten software is exempt in Georgia.
How AgentTax classifies digital goods
Downloads the buyer keeps: e-books, music, video, data files and other digital products transferred electronically. AgentTax routes downloads and data purchases to its digital good category.
Run a Georgia sale through the AgentTax engine and get the amount, the rate it used and the statute behind it. No signup needed.
Open the calculatorFrequently asked questions
- When did Georgia start taxing digital downloads?
- January 1, 2024, under SB 56 (2023) and Rule 560-12-2-.118.
Related
- All Georgia digital tax answers
- Is SaaS taxable in Georgia? (full guide)
- Are information services taxable in Georgia?
- Digital goods: every state we cover
- Are digital goods taxable in Arkansas?
- Are digital goods taxable in Idaho?
- Are digital goods taxable in Indiana?
- Are digital goods taxable in Iowa?
- Are digital goods taxable in Kansas?
- Are digital goods taxable in Louisiana?
Sources
- SB 56/2023
- Rule 560-12-2-.118
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.