Georgia sales tax on SaaS and software subscriptions
Rule 560-12-2-.111 is the starting point: computer software delivered electronically is not a sale of tangible personal property, provided the paperwork says how it was delivered. For a subscription product that turns the invoice template into a tax control, so the delivery method belongs in the invoice and contract templates the billing system generates, not in someone's memory. Rates still matter if anything you sell is taxable, such as a device. The Department's rate chart effective October 1, 2026 includes the 4% state rate in every jurisdiction except two special Fulton codes (803 and 805), with combined rates of 8.9% in the Atlanta portions of Fulton and DeKalb counties and 6% in Cobb and Gwinnett counties. Other states set their own rules; California's SB 122 subjects SaaS to sales and use tax from January 1, 2027, so a product sold nationally needs per-state tax logic.





