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HB 170 — Sales and use tax; taxation of certain digital products and services; provide

Senate Committee Favorably Reported By Substitute

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.

Senate Committee Favorably Reported By Substitute

Legislative term
Georgia General Assembly 2023–2024
Session
2023-2024 Regular Session
Chamber or committee
Georgia House of Representatives
Measure type
Bill
Introduced
Feb 1, 2023

Bill timeline

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Votes on this bill (1)

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