Sales of specified digital products, other digital goods, and digital codes sold to an end user in Georgia were subject to Georgia sales and use tax, provided that the end user received or would receive the right of permanent use of such products, goods, or codes and the transaction was not conditioned upon continued payment by the end user. The tax applied regardless of whether possession of the specified digital products, other digital goods, or digital codes was maintained by the seller or a third party.
Furthermore, a sale of any specified digital product, other digital good, or digital code was considered a sale for resale if the item was subsequently sold, licensed, leased, broadcasted, transmitted, or distributed, in whole or in part, as an integral, inseparable component part of a service or another such product, good, or code by the purchaser of the item to an ultimate consumer, with the purchaser required to maintain records substantiating the sale for resale.
