Regarding sales tax in GA on Broadcast equipment;
I can see that tangible goods, such as a camera, are taxable.

Question

Would a warranty or license (req'd for the product) be taxable or not?

James L. Arrasmith · Answer

In Georgia, sales tax generally applies to tangible personal property, which includes items like cameras and other broadcast equipment. However, the taxability of warranties and licenses can be more complex. Here's a breakdown: 
 
1. Warranties: 
   - If the warranty is optional and sold separately from the tangible product, it is generally not subject to sales tax in Georgia. 
   - However, if the warranty is included in the price of the tangible product and not separately stated, it is considered part of the taxable purchase price and subject to sales tax. 
 
2. Licenses (software): 
   - In Georgia, certain software transactions may be exempt from sales tax. If the software is custom-made for a specific user and delivered electronically (no tangible medium), it is typically not subject to sales tax. 
   - However, prewritten or "canned" software is generally taxable, even if delivered electronically. If a license is required to use the software and the charge for the license is not separately stated from the software price, the entire amount is usually subject to sales tax. 
 
It's important to note that tax laws can be complex and may have exceptions or special circumstances. For a more definitive answer, it's best to consult with a tax professional or contact the Georgia Department of Revenue for guidance specific to your situation.

Q: Regarding sales tax in GA on Broadcast equipment; I can see that tangible goods, such as a camera, are taxable.