Georgia Taxes: A Summary of Major State and Local Taxes (2019)

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• January 16, 2019 Create Date
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Tax Handbook 25th Edition, Jan. 14, 2019, Robert Buschman

This annual publication is designed to give a quick overview of state and local taxes in Georgia and comparisons with other states. The brief summary for each tax includes, when available, the
information on Tax Base, Tax Rate, Major Exemptions (if any), Revenue Production, Section References to the Official Code of Georgia Annotated, Administrative Responsibilities, Who Remits Tax, Payment Dates, Special Provisions (if any), History of Major Changes, and Comparisons with Other States.

The first edition of Georgia’s Taxes, which was published in 1996, was originally written by Jack Morton and Richard Hawkins, with later contributions from David Sjoquist, Director of the center from 1996 to 2011, and others. The handbook has been updated in recent years by the current editor with assistance from a succession of graduate research associates, including Eric Jorgensen for this year’s edition. This edition reflects the cumulative work of all of these contributors. The Fiscal Research Center is very appreciative of their assistance and work over the years.

Robert Buschman, Ph.D., Senior Research Associate Fiscal Research Center Andrew Young School of Policy Studies