TAX NEWS - August 2009

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Computer Software Tax FAQ - State of Georgia tax

Q. Is canned software taxable?

A. Yes. Canned software is mass-produced pre-written software. Canned software is not designed or developed to the unique specifications of a purchaser. Only the sale or lease of canned software sold via disk or other tangible medium is subject to sales and use tax.

Q. Is custom software taxable?

A. No. Custom software is designed and developed by a person to the unique specifications of a purchaser. However, the software becomes taxable when sold to any person other than for whom it was originally designed.

Q. Is a computer software license agreement taxable?

A. Yes. It is treated as a lease.

Q. Is load and leave software taxable?

A. No. Load and leave software is installed on-site by the seller. The seller does not leave a tangible copy of the software with the purchaser.

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