Georgia Software Sales Agreement

State:
Multi-State
Control #:
US-CP0723-AM
Format:
Word; 
Rich Text
Instant download

Description

This sample form, a detailed Software Sales Agreement document, is for use in the computer, internet and/or software industries. Adapt to fit your circumstances. Available in Word format.
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FAQ

Neither sales nor use tax applies to non-recurring engineering fees with respect to services rendered by the company to develop software which is not part of a sale of tangible personal property.

Georgia has held that computer software delivered electronically is not considered a sale of tangible personal property and is not subject to sales tax.

Separately stated charges for software maintenance agreements that include only support services, and no prewritten software updates, upgrades, or enhancements delivered in a tangible medium, are not subject to sales and use tax.

Tax-exempt goods Some goods are exempt from sales tax under Georgia law. Examples include some prescription drugs, medical supplies, and manufacturing equipment. Non-prepared food items are exempt from state sales tax, but are subject to local sales taxes.

Prewritten computer software delivered on storage media such as a diskette is generally subject to states' sales taxes. However, some states do not impose sales tax on prewritten computer software if it is downloaded electronically.

Elements of a sales agreement Buyer and seller names and contact information. Description of goods, services, or property being purchased. Payment amount, dates, and method. Liability of each party in the case of loss, damage, or delivery failure. Ownership information, such as when ownership formally transfers to the buyer.

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Georgia Software Sales Agreement