H.B. 170: Understanding the Proposed Digital Tax in Georgia

by | Feb 3, 2023 | Tax Bytes

H.B. 170 has been proposed in Georgia’s House of Representatives that would make some digital services and goods subject to a sales and use tax. If passed, the 4% tax would apply to certain digital products, digital goods, digital services, and digital codes that are given to end users. If the bill passed, it would take effect in 2024.

Examples of digital products that would be taxed include audiovisual works, audio works, and books. Other digital goods that would be taxed include artwork, photos, magazines, video games, and digital applications.

However, the tax would not apply to money transfers, loans, advertising services, online education programs, and internet access services.

Free State Audit Risk Guide

See which states pose the greatest risk to your business.

State-by-State Audit Risk Percentages

Disclaimer: Our attorney wanted you to know that no financial, tax, legal advice or opinion is given through this post. All information provided is general in nature and may not apply to your specific situation and is intended for informational and educational purposes only. Information is provided “as is” and without warranty.

Free Resource:

The ULTIMATE Sales Tax Checklist


This guide breaks down the process of getting compliant in 5 simple steps.


This is a great resource if you're starting to figure things out on your own.


Thanks for Subscribing!

Share This