A BILL to be entitled an Act to amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use tax, so as to provide for the taxation of the sale or use of certain digital products and services; to provide for procedures, conditions, and limitations; to exempt digital services sold to or used by an end user on a time-limited subscription or membership basis; to revise a sales tax exemption for certain computer software; to revise and provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Statutes affected: LC 43 2531/a: 48-8-2, 48-8-3, 48-8-30, 48-8-38, 48-8-77.2
Sen ctee sub LC 43 2795S: 3-3-10, 48-8-2, 48-8-3, 48-8-30, 48-8-38
LC 43 2745S/hs: 48-8-2, 48-8-30, 48-8-38
LC 43 2745S/hcs: 48-8-2, 48-8-30, 48-8-38
Sen Ctee sub LC 50 0856S: 48-8-3