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Software Maintenance Agreements Taxable At 50% In Georgia


Software/Hi-Tech

In Georgia, separately-stated charges for software maintenance agreements are taxable at fifty percent of the agreement's total stated sales price provided such agreements include prewritten software updates, upgrades, or enhancements delivered in a tangible medium and include support services. The dealer may choose to use an alternate percentage if the Department believes it to be based on reasonable accounting methods. (Sec. 560-12-2-.111, Georgia Department of Revenue)

(10/23/2006)
(Archived)
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