If you pass a NEW law taxing services, then it has an effective date as passed, or as defined.
If you "redefine" an existing law to include services, are you merely clarifying an existing law? Would that theoretically make services subject to sales/use tax retroactively to 1937?
I assume you only did this for discussion and never meant for this abortion of a law to pass in the first place, but put a little effort into it and at least pretend to be serious.
"... and services performed after 1/1/2008"
A few other issues:
Pre-existing contracts. Taxable when signed or when performed?
Services provided by employees suddenly taxable?
Do I owe a tax based on tips? Does the waitress report that, or do I?
Nexus issues:
Website design for me done by guy in GA.
Where taxed? Done in GA. tax there?
Done for me, taxed here as resident?
Done for my multinational company, apportioned?
If GA taxes too, do you give a credit? For how much?