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Georgia Does Not Tax Internet Access


 Georgia: Internet access will remain free from taxes even if ITFA expires.

As of this writing, the Internet Tax Freedom Act (ITFA) is set to expire on November 1, 2014. ITFA imposes a moratorium on the taxation of internet access charges in all but the 7 states with taxes in place when the ITFA was enacted in 1998. Georgia is currently prohibited from imposing tax on internet access charges by the ITFA.

Should ITFA expire, the 43 states currently banned from imposing sales tax on internet access could decide to tax it. Would Georgia do so?

The Georgia Department of Revenue has issued a policy bulletin (SUT-2014-01) to address that very question. It clarifies that Georgia law does not provide for the imposition of state or local sales tax on charges for Internet access.

In other words, under current law (independent of the ITFA) Georgia may not impose tax on internet access charges. Some lawmakers may be tempted to change that law if the ITFA expires—a tax on internet access in Texas generated approximately $2.5 million in 2013—but such a change would take time to implement.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.