Signed by Governor Brian Kemp

Vote Smart's Synopsis:

Vote to concur with house amendments and pass a bill that establishes a sales tax on books, music, movies, pictures, games and other digital goods bought online.

Highlights:

• Establishes a state sales tax on the following online products beginning July 1, 2023 (Part I, Sec. 1-1):

• Books;

• Music;

• Movies;

• Pictures;

• Games; and

• Other digital goods.

• Defines “other digital good” as the following including (Part III, Sec. 3-1):

• Artwork;

• Photographs;

• Periodicals;

• Newspapers;

• Magazines;

• Video or audio greeting cards; or

• Video games or electronic entertainment.

• Specifies that this bill shall take effect upon passage and approval by the governor Part IV, Part 4-2).

Full Bill Text