Since 1 January 2024, a new law in Georgia has required retailers to collect tax on intrastate sales of products specifically downloaded digitally.
This includes e-books, video games, music downloads, works of art and photographs.
The aim of this legislation is to create a level playing field between physical shops (which generally charge sales tax) and online retailers selling similar digital products.
It is important to note that this law only applies to one-off purchases where the buyer obtains permanent access.
For more information, don’t hesitate to contact our experts.
Source : State of Georgia
