[wil421]

Apple has stores so they would be subject to state taxes unlike Amazon and other online only retailers years ago.

You are 100% correct about software sales. Georgia law says since there is no property being exchanged it’s not subject to sales tax. I didn’t know this until today. The law is kinda weird.

https://dor.georgia.gov/document/letter-ruling/lr-sut-2014-0...

[ghaff]

There is a lot of weirdness around what's taxed and not taxed at the state level. You'll see things like books being taxed but magazines not, clothes not taxed but only up to a certain price point, food not taxed unless it's prepared, etc.