Are information services taxable in Georgia?
No. Georgia does not tax information services, and data processing is not taxable either. Neither is an enumerated service and neither transfers tangible property.
| Short answer | Not taxable |
|---|---|
| Authority | Ga. Comp. R. & Regs. r. 560-12-2-.111; LR SUT 2014-01 |
| Last reviewed | 2026-09-30 |
Why
Georgia taxes tangible personal property and a short list of services. Information services and data processing are not on it (Ga. Comp. R. & Regs. r. 560-12-2-.111; DOR Letter Rulings LR SUT 2014-01 and 2014-05).
Georgia's 2024 digital products law reaches permanent-use downloads, not services, so it does not change this answer.
Business vs. consumer buyers
Because Georgia does not tax this category, buyer type does not change the answer.
Where the line is
- A report or data file the buyer downloads to keep can be a taxable digital product rather than a service.
How AgentTax classifies information services
Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.
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Open the calculatorFrequently asked questions
- Is data processing taxable in Georgia?
- No. Data processing, like information services and SaaS, is not taxable in Georgia.
Related
- All Georgia digital tax answers
- Is SaaS taxable in Georgia? (full guide)
- Are digital goods taxable in Georgia?
- Information services: every state we cover
- Are information services taxable in Arkansas?
- Are information services taxable in California?
- Are information services taxable in Connecticut?
- Are information services taxable in Florida?
- Are information services taxable in Idaho?
- Are information services taxable in Illinois?
Sources
- Ga. Comp. R. & Regs. r. 560-12-2-.111
- LR SUT 2014-01
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.