Georgia DOR Determines Computer Software Sales Exempt from Sales and Use Tax

The Georgia Department of Revenue (DOR) Aug. 7, 2018 determined in a letter ruling that prewritten computer software sales delivered electronically were exempt from sales and use tax. Taxpayer inquired whether Taxpayer’s computer software sales were exempt from state sales and use tax and if Taxpayer’s only Georgia sales were exempt from tax, was Taxpayer required to remit sales and use tax in Georgia. The DOR noted that retail sales, including the sale, lease, rental. license, or use of prewritten computer software is generally subject to sales and use tax. However, the tax doesn’t apply to the sale of prewritten ...