Georgia Electronic Commerce Taxation

Statutes

• Georgia HR 366 - Internet access and other electronic commerce services should remain exempt from government regulated fees, assessments, taxation.
• Georgia Code § 48-7-31 regarding when a corporation will be considered doing business in the state.
• Georgia Code § 48-8-30 sales of goods purchased over the Internet treated same as sales of tangible personal property through more traditional channels, therefore subject to rules of nexus and sales/use tax laws.
• Georgia Code § 48-8-30(a) information/software purchased via downloading from the Internet; if Internet service provider has sales/use tax nexus in Georgia, access software subject to sales/use tax.
• Georgia Code § 48-13-72 franchise tax and corporations.

• Vertex Inc. Tax Cybrary - Georgia