O.C.G.A. § 48-1-8 (2019)
Computer software
(a) As used in this Code section, the term “computer software” means any program or routine, or any set of one or more programs or routines, which are used or intended for use to cause one or more computers or pieces of computer related peripheral equipment, or any combination thereof, to perform a task or set of tasks. Without limiting the generality of the foregoing, the term “computer software” shall include operating and application programs and all related documentation.
(b) Except as otherwise provided in subsection (c) of this Code section, for the purposes of Chapters 5 and 6 of this title, computer software shall constitute personal property only to the extent of the value of the unmounted or uninstalled medium on or in which it is stored or transmitted.
(c) Nothing herein shall be deemed to affect the taxation under Chapter 5 or 8 of this title of copies of computer software held as inventory in a tangible medium ready for sale at retail by one who is a dealer with respect to such property and the sale of which is subject to sales and use taxation.
History
Code 1981, § 48-1-8, enacted by Ga. L.
1993, p. 1647, § 1; Ga. L. 2017, p. 774, § 48/HB 323.
Annotations
Code Commission notes. Pursuant to Code Section 28-9-5, in 1993, Code Section 48-1-8, enacted by Ga. L. 1993, p. 294, § 1, was redesignated as Code Section 48-1-9, since Ga. L. 1993, p. 1647, § 1, also enacted a Code Section
Law reviews. For note on the 1993 enactment of this Code section, see 10 Georgia St. U.L. Rev. 215 (1993). For note on the 1993 enactment of this Code section, see 10 Georgia St. U.L. Rev. 218 (1993).