Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-8-30: Revenue and Taxation — O.C.G.A. § 48-8-30
What this law says, in plain English
Georgia imposes a sales tax on retail purchases, sales, rentals, storage, use, or consumption of tangible personal property and specified services. Starting January 1, 2024, the tax also applies to digital products and codes sold with permanent use rights.
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