2023 DOR Annual and Statistical Report Ga

dor.georgia.
gov
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Frank M. O'Connell Chester C. Cook
State Revenue Commissioner Deputy State Revenue Commissioner
Georgia Department of Revenue

1800 Century Boulevard, NE | Atlanta, Georgia 30345
Dear Governor Brian P. Kemp and Members of the General Assembly,

I am pleased to present the Georgia Department of Revenue’s (DOR) annual and statistical report
summarizing fiscal year (FY) and calendar year (CY) 2023.
During this period, the Department of Revenue staff served hardworking Georgians from our headquarters in
Atlanta and 11 regional offices throughout the state. Our team remains committed to our mission to
administer the tax laws of the State of Georgia fairly and efficiently to promote public confidence and
compliance while providing excellent customer service.
This report provides details on the Department's operations and accomplishments and outlines the revenue
collection efforts executed on behalf of the State of Georgia. Net collections for FY 2023 totaled $33.1 billion,
a $40,332,436 increase from collections in FY 2022. As you will see, the Department has improved
efficiencies and performance while ensuring the State continues to make positive strides in alignment with
the objectives of the Governor and General Assembly.
To support the Governor's initiative aimed at fostering the growth of small businesses in Georgia, the
Department established the Small Business Advisory Group this past summer. This group convenes quarterly,
offering input on collective challenges faced by small businesses and receiving education from the
Department on various initiatives that make Georgia the premier state for the small business industry.
As Commissioner, one of my priorities is enhancing taxpayer access to their tax information through the
Georgia Tax Center (GTC). To achieve this, we've convened a diverse group of internal stakeholders to discuss
the most useful additions to taxpayers’ accounts, aiming to reduce call volume and enhance efficiency in
assisting taxpayers with their tax matters.
The efforts and accomplishments enclosed are a testament to the Department’s hardworking team
members, who have remained focused on making DOR a solutions-oriented, customer-focused Department.
Our employees have a passion for public service and their dedication shows.
This report is published in accordance with O.C.G.A. § 48-2-7. All figures within this publication are
unaudited, unless otherwise indicated.
Respectfully submitted,
Frank M. O'Connell
State Revenue Commissioner
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TABLE OF CONTENTS
06 Mission, Vision, and Foreword
07 Taxpayer Bill of Rights
08 Obligations of the Department
12 Organizational Chart
13 Organization of the Department
18 Regional Offices
19 Division Accomplishments
31 Tax Category Descriptions
35 DOR by the Numbers
46 Appendices
MISSION AND VISION
Administer the tax laws of the State of Georgia
fairly and efficiently in order to promote public
confidence and compliance while providing The Georgia Department of Revenue is
excellent customer service. committed to being the most efficient
and accessible tax administrator in the
country. In order to meet this
Foreword commitment, the agency strives to:
Provide excellent customer service
The Georgia Department of Revenue (DOR)
Treat all taxpayers and license
collects taxes and applicable fees from
holders equitably by consistently
individual taxpayers and taxpaying entities
administering and enforcing
across the state. DOR oversees the application
applicable laws and administrative
and enforcement of Georgia’s tax laws. DOR
rules
prides itself on treating all taxpayers fairly,
Find innovative ways to improve
equitably, and in a manner that honors their
processes using technology
contribution to the success of the State of
Continuously identify and address
Georgia. DOR strives to make compliance easy
opportunities for improvement
and convenient by improving systems and
Maintain a highly motivated, well-
services. Similarly, DOR works to ensure that
trained workforce
all taxpayers only pay their statutory share of
taxes.
Utilizing the Department’s Integrated Tax
Solution (ITS), the Department processed
nearly 5.3 million individual income tax returns
and issued over 3.7 million refunds.
In addition to the collection of revenue, DOR
performs a wide range of tasks including the
regulation and enforcement of alcohol and
tobacco statutes, taxation of interstate
trucking, administration of motor vehicle
registration and titles, review of county
property tax digests, implementation of the
unclaimed property program, and
development of tax forms, instructions, and
procedures.
Page 06 Annual and Statistical Report

TAXPAYER BILL OF RIGHTS
As a Georgia taxpayer, you have the right to expect the Department of Revenue to honor its mission
and comply with the law every time you interact with DOR. This includes fair and courteous
treatment in all dealings with DOR, prompt and accurate responses to all questions and requests for
tax assistance, and fair and timely hearings on disputes of any tax liability. The following is a
summary of your rights and DOR’s responsibilities to you.
Rights of a Taxpayer

OBLIGATIONS OF THE GEORGIA
DEPARTMENT OF REVENUE
DOR has the obligation to:
Perform audits and conduct conferences with you at reasonable

times and places;
Furnish copies of DOR’s audit documents that explain the basis

for an assessment;
Resolve tax controversies fairly and equitably at the

administrative level whenever possible; and
Estimate your tax liability and issue an assessment based on the

best information available if you have failed to maintain suitable
records to determine the amount of tax due or to support the
accuracy of a return.

You may file a claim for an income tax refund within three
years after the latter of: the date the taxes were paid or the
Requesting a Tax due date for filing the tax return, including any applicable
Refund extensions.
You may file a claim for a refund of taxes other than income
tax within three years after the date the taxes were paid.
The claim must be in writing and include a summary
statement of the grounds upon which you rely and
identification of the transactions that form the basis of the
refund being claimed. Forms to file a refund claim are
available on DOR’s website at
https://dor.georgia.gov/documents/forms.
Disputing a Notice of To dispute a Proposed Assessment or Refund Denial, you

may protest with DOR within 30 days of the issued date
Proposed Assessment
printed on the notice. To protest online, log on to the
or Refund Denial Georgia Tax Center website at https://gtc.dor.ga.gov.
To protest by mail, complete a Protest of Proposed
Assessment or Refund Denial form (Form TSD-1) by entering
a search for the form on DOR’s website at
https://dor.georgia.gov, downloading a copy, and following
the instructions therein. DOR will notify you that the protest
has either been granted or denied.
If DOR grants your Protest of a Proposed Assessment, the
assessment will be modified or withdrawn. If DOR grants
your Protest of a Refund Denial, the approved refund will be
issued.
If DOR denies your Protest of a Proposed Assessment, DOR
will issue an Official Assessment and Demand for Payment,
and notify you of the assessment amount subject to the
right to appeal. You also have the right to appeal if DOR
denies your protest of a Refund Denial.

To dispute an Official Assessment, you must appeal the
Disputing an Official
Official Assessment either to the Georgia Tax Tribunal (GTT)
Assessment, Refund or to the appropriate superior court within 30 days of the
Denial or State Tax issued date of the Official Assessment and Demand for
Payment Notice.
Execution
To dispute the Denial of a Claim for Refund, you can appeal
the denial either to GTT or to the appropriate superior court
within: (i) two years from the date the refund claim was
denied, or (ii) if later, 30 days after the issued date of DOR’s
notice of decision if you elected to protest the refund denial
before appealing.
To dispute the Issuance of a State Tax Execution: Failure to
either pay or appeal an Official Assessment within 30 days
may result in the issuance of a State Tax Execution. You can
appeal the issuance of a State Tax Execution to GTT or to
the appropriate superior court.
GTT hears and decides certain state tax disputes and is
completely separate from and independent of DOR.
Georgia Tax Tribunal
Decisions of GTT (except small claims cases) may be
(GTT) appealed to the Superior Court of Fulton County.
GTT’s Small Claims Division handles appeals where the
amount of tax and penalties in controversy is less than
either $15,000 for income tax cases or $50,000 for other tax
types. Decisions in small claims cases are final and cannot
be appealed.
To file an appeal with GTT, complete a Georgia Tax Tribunal
Petition by entering a search and downloading the form
from the GTT website at https://gataxtribunal.georgia.gov,
and following the instructions.
An appeal to superior court must satisfy certain procedural
requirements and must be accompanied by either a surety
Superior Court bond in an amount equal to the amount in dispute or timely
evidence of your owning equity in real estate in Georgia in
an amount equal to or in excess of the amount in dispute. It
is highly recommended that you retain counsel for an
appeal to superior court.

If you fail to either pay or appeal an Official Assessment
within 30 days, DOR may issue a State Tax Execution and
Collection impose a 20% collection fee. The State Tax Execution may be
Procedures recorded in county public records and will constitute a lien
covering all property in which you have any interest.
After the issuance of the tax execution, DOR can use all
lawful means to collect the amount due, including
garnishment, levy, and sale of property or rights to property.
Any additional costs that arise from such collection actions
will be added to the amount due indicated on the State Tax
Execution.
An appeal to GTT or to superior court stays any enforcement
or collection actions by DOR (except for actions taken due to
the issuance of a Jeopardy Assessment), although the stay
may be lifted for good cause by the GTT or a superior court
judge.
DOR is authorized to issue a Jeopardy Assessment against

you for the immediate collection of any tax if there is
evidence that you intend to leave Georgia, remove your
property, conceal yourself or your property, discontinue
your business without making adequate provisions for the
payment of state taxes, or do anything which has the
potential to prejudice or jeopardize DOR’s ability to assess
or collect state taxes that you owe. A Jeopardy Assessment
may be appealed in the same manner as an Official
Assessment; however, collection activities will continue
unless you file a bond with DOR that adequately secures
payment of tax.
The Taxpayer Resolution Unit ensures that your rights as a

taxpayer are protected and that you receive timely and
Taxpayer courteous service from DOR. If you have exhausted all
Resolution Unit administrative options to resolve an issue, the Taxpayer
Resolution Unit can facilitate a timely and equitable
resolution.
Please direct any suggestions or complaints concerning a

particular tax-related issue to the Taxpayer Resolution Unit
at [email protected].

ORGANIZATIONAL CHART

ORGANIZATION OF THE
DEPARTMENT
The Department of Revenue is organized into 14 operational divisions

and offices. Many of DOR’s divisions focus directly on tax collection and
distribution while others provide administrative support to their
counterparts.

ADMINISTRATION DIVISION
The Administration Division houses the Commissioner’s Office and all administrative functions.
Each administrative support function operates as an independent office. DOR administrative offices
include Finance, Human Resources, Internal Audit, External Affairs & Communications, Information
Technology and General Counsel.
The Finance Division oversees the financial resources of DOR. This

encompasses general accounting and budgetary tasks such as ledger
maintenance, deposits, reconciling, mandated reporting of all revenue
collection activity, managing budget development, and the approval of
all expenditures. Furthermore, the finance team facilitates agency
procurement, financial reporting and analysis, fleet management, real
property management, and surplus property processing.
The Office of Internal Audit identifies and investigates potential threats

facing the Department and provides objective consultation and
recommendations to agency leaders. Internal Audit focuses heavily on
internal controls, process improvements, risk management, and
governance. It also conducts follow-up efforts to ensure that impacted
parties promptly implement appropriate changes.
The Information Technology Division reports to the Chief Information

Officer and performs key technical functions for the agency. Their work
includes supporting DOR’s Integrated Tax System (ITS), the Driver
Record Integrated Vehicle Enterprise system (DRIVES), network and
server maintenance, information security, database administration,
project management, quality management, document
management/imaging, and end-user computing support. Strategic
initiatives include system modernization, enhanced data analytics, and
digital transformation.

ADMINISTRATION DIVISION
The Office of External Affairs & Communications serve as DOR’s

primary contact with the Governor’s Office, the Georgia General
Assembly, other state agencies, and members of the press. This office
monitors legislation and advances DOR’s priorities during the annual
legislative session. Additionally, the Office collaborates across DOR to
ensure that advisory board members, website users, social media
followers, and employees on the intranet have up-to-date, reliable, and
visually appealing information.
The Human Resources Division helps DOR succeed by providing

comprehensive services that support productivity, personal enrichment
of employees, and fair administration. HR aims to align HR programs
with DOR's goals, motivate and retain a skilled workforce, and positively
impact DOR's success. This division’s responsibilities include workforce
planning, employee relations, HR operations, and training and
development, contributing to a positive work environment and
professional growth within DOR.
The Office of General Counsel provides general in-house legal guidance

to DOR divisions, issues written guidance to assist internal and external
stakeholders in complying with the laws administered by DOR, and
serves as a legal liaison to external stakeholders. In addition, the Office
of General Counsel assists in the Georgia legislative process by analyzing
bills and providing expert testimony to the General Assembly. Following
the legislative session, the Office of General Counsel advises DOR
divisional stakeholders to ensure implementation of new legislative
requirements and leads the regulation promulgation process.

TAX OPERATIONS DIVISIONS
The Office of General Counsel, Tax Policy Division develops and

supports the implementation of direct and indirect tax policies and
programs. Tax Policy is responsible for analyzing and implementing tax
legislation, drafting and revising regulations and other external tax
policy guidance, facilitating protest conferences, drafting conference
rulings and letter rulings, and providing tax policy guidance to the State
Revenue Commissioner and other Department Divisions.
The Audits Division verifies the accuracy of tax returns and refund
claims filed within the state. Audits ensures that the state’s collections
and distribution activities are accurate and executed according to
current law. This division conducts audits for individual income tax, sales
and use tax, corporate income/net worth tax, pass-through entities,
withholding, film and other tax credits, and miscellaneous excise taxes
(e.g., motor fuel, International Fuel Tax Agreement (IFTA), and
International Registration Plan (IRP)).
The Compliance Division ensures that Georgia’s taxpayers comply with

Georgia’s tax laws and works with delinquent taxpayers to become
voluntarily compliant. This division provides assistance through the DOR
headquarters and the 11 regional offices around the state. Each regional
office monitors activity within its region and ensures that applicable
taxes are collected and remitted appropriately.
The Taxpayer Services Division processes payments, returns, refunds,

and administers applicable tax credits. This division also houses the
Taxpayer Resolution Unit and other support services including those
provided directly to individuals, businesses, and tax professionals
through the provision of call center services, educational seminars, and
training programs. Additionally, the division maintains all tax forms and
manages the tax software certification program.

EXTERNAL OPERATIONS DIVISIONS
The Alcohol and Tobacco Division regulates state-mandated licensing

of Georgia’s alcohol and tobacco industries. They enforce criminal codes
related to the manufacture, transport, and distribution of alcohol and
tobacco within the state. Similarly, this division audits alcohol and
tobacco excise tax accounts to ensure accuracy and compliance. Finally,
the Alcohol and Tobacco Division operates a call center to provide
counsel and support to taxpayers and license applicants.
The Office of Special Investigations investigates motor vehicle title and

registration fraud, state motor fuel violations, internal affairs
complaints, and state tax crimes. The Office of Special Investigations is
in charge of the physical security of all DOR locations including the main
office and 11 regional offices.
The Local Government Services Division administers various laws and

regulations that govern the collection of property tax. This division also
manages the distribution of sales and use tax revenue to local taxing
authorities and implements laws outlined in the Unclaimed Property
Act. This division oversees Forestland Protection Act (FLPA) grants,
Homeowner Tax Relief Grants (HTRG), E911 prepaid wireless fees,
fireworks excise tax, and alternate ad valorem tax (AAVT).
The Motor Vehicle Division issues various official documents related to

the ownership and registration of motor vehicles. This includes license
plates, credentials for the International Registration Plan (IRP),
certificates of title, and liens and security interest information for
Georgia vehicles. The division also operates a call center to assist
taxpayers and provides program support to all 159 elected county tax
commissioners.

REGIONAL
OFFICES Cartersville
Gainesville
Atlanta Athens
South Metro
Atlanta
Augusta
Macon
Columbus
Savannah
Albany Douglas
Location Phone Address
Albany (229) 430-4241 735 N Westover Blvd, Suite A, Albany, GA 31707
Athens (706) 389-6977 1047 Summit Grove Dr., Building 100, Suite 101, Watkinsville, GA 30677
Atlanta (404) 417-6605 1800 Century Blvd. NE, Suite 12000, Atlanta, GA 30345
Augusta (706) 650-6300 610 Ronald Reagan Dr., Building G-1, Evans, GA 30809
Cartersville (770) 387-4060 314 East Main St, Suite 150, Cartersville, GA 30120
Columbus (706) 649-7451 1501 13th St, Suite A, Columbus, GA 31901
Douglas (912) 389-4094 1214 N Peterson Ave., Suite I, Douglas, GA 31533
Gainesville (770) 718-3700 528 Broad St SE, Gainesville, GA 30501-3728
Macon (478) 471-3550 6055 Lakeside Commons Dr., Suite 220, Macon, GA 31210
Savannah (912) 748-5199 1000 Towne Center Blvd., Building 900, Suite A, Pooler, GA 31322
South Metro Atlanta (404) 724-7200 4125 Welcome All Road, Suite 914, Atlanta, GA 30349

OFFICE OF THE COMMISSIONER
ACCOMPLISHMENTS
Chester Cook Frank O’Connell Frances Watson

Deputy State Revenue State Revenue Assistant Deputy
Commissioner Commissioner Commissioner

In 2023, the Department of Revenue initiated a
comprehensive external-facing website review,
starting with a usability study by Digital Services
Georgia. Following their results, recommendations,
and best practices, DOR reviewed and updated the
website section-by-section. These changes used
audience segmentation to help users autonomously
locate information focused on the customer journey.
A content-driven social media strategy has been
created for 2024 to further humanize DOR. We have
already begun to see an increase in engagement, with
noticeable spikes in likes, shares, and comments
across Facebook, X, and LinkedIn.
The Office of Special Projects continues the Standard
Operating Procedures project. This project is meant to
identify processes that need to be documented, draft
and publish those needed processes on the employee
intranet and implement an annual review to ensure all
processes are kept current. We have identified a total
of 362 SOPs needed, 20 in progress, and 33 published.
With our current staffing, we expect this project to
take two to three years to complete. It is already
providing an invaluable tool for training future staff.
The Space Consolidation project began in August 2022
with the sublease of two floors to the Department of
Community Affairs. With our current lease ending in
December 2024, we initiated downsizing efforts and
planned division-specific strategies. By collaborating
with the State Properties Commission, we secured a
bid for January 2025 at 2500 Century Parkway in
Atlanta, just a half mile from our current location.

FINANCE
ACCOMPLISHMENTS
The Accounting Department implemented Phase 1
and Phase 2 merchant card services project with Grant
Street, as well as Foreign Payments to the Sales Tax
Lockbox.
Procurement completed SOPs for Invoice Processing
of Purchase Orders and Vehicle Purchases and
published them on the employee intranet.
Additionally, the team completed solicitations and
contracts such as HR Digital File, Asset Barcode
System, HR-ASAP Cloud Migration, Secure Title Kesha Beavers
Chief Financial Officer
Paper Fulfillment, and License Plates and Registration
Supplies Contract. The team serves as DOR’s Small Business
Liaison for the Governor's Small Business & Supplier Diversity Initiative, a member of the Small
Business Advisory Group, and is a member of the team for the Next Gen Project sponsored by the
State Accounting Office and Georgia Department of Administrative Services.
The Fleet Management Team was active in refreshing and right sizing of our DOR Fleet Inventory
along with Division Users. The Asset Management unit acquired and implemented the scan and
validate asset inventory scanning, which is a barcode tool used to scan and inventory non-capital
agency assets. Additionally, the Risk Management function achieved a significant milestone by
coordinating the agency's first perfect score in response to the DOAS Comprehensive Loss Control
Program, with valuable contributions from HR, OSI, and Information Security.

INFORMATION TECHNOLOGY
ACCOMPLISHMENTS
The Information Technology Division was busy this
year working on projects across DOR’s various
divisions. All divisions worked collaboratively to
support the migration to Amazon Connect. The new
platform will allow the agency to enhance customer
engagement through omnichannel communication
services, streamlined business workflows, and advanced
analytics. Additionally, it will provide greater
opportunities to use AI chatbots to better serve Georgians.
This year proved especially busy regarding the agency’s Motor Ananias Williams II
Chief Information Officer
Vehicles Department. Some of the initiatives completed were
for internal purposes such as county office circuit upgrades
which resulted in monthly savings and enhanced network connectivity. Other initiatives were
brought about by changes made during the legislative session. As a result, software updates were
required for the expanded Tax Ad Valorem Tax and Ad Valorem Exemptions for Disabled Veterans,
as well as for a new system for registering Multi-Purpose Off-Highway Vehicles. The division also
provided programming for 19 new license plates.
The Integrated Tax Solutions Governance team has also begun working on leading a project to
increase transparency withing the Georgia Tax Center (GTC) as part of an initiative to give
taxpayers more access to their information. To accomplish this goal, the division has created a
diverse work group comprised of members of Taxpayer Services Division, Audits, and Compliance
to examine the opportunities to provide additional data in GTC for self-service efficiency. The
division continued system modernization efforts and cloud transformation to foster innovation and
operational efficiency.

HUMAN RESOURCES
ACCOMPLISHMENTS
Throughout the year, DOR has demonstrated a
commitment to organizational excellence and
employee development. In August 2023, DOR
convened its Leadership Conference, providing a
forum for strategic discussions with directors,
managers, and supervisors.
To further prioritize learning and development,
Human Resources facilitated senior leader training at
the University of Georgia. A new management
development program was introduced in November Debbie Smith
Chief Human Resources Officer
2023 to enhance workforce management capabilities
and workforce planning in November 2023 and will help
DOR’s workforce strategy for years to come. Finally, 28 upcoming leaders graduated from the DOR
Management Academy (DORMA) this year.
The Human Resources team also continued its focus on technological innovation and engagement
by collaborating with the office of External Affairs and Communications on the Department’s social
media strategy, completed migration of the HR ASAP Management System to the cloud in
November, and completed the DocFinity project in December 2023.
Finally, a survey sent out in November showed that employee engagement has increased by 8
percentage points over the last few years.

OFFICE OF GENERAL COUNSEL
ACCOMPLISHMENTS
The OGC Compliance and Contracts Team is
responsible for responding to Open Records
Requests (ORRs), Subpoenas, and Requests for
Production of Documents. The team also reviews
and negotiates all DOR contracts prior to presentation
to the Commissioner for signature.
The Tax Policy Division conducts conferences at the
request of taxpayers who have filed protests
expressing disagreement with the tax amount due on
a proposed assessment or with the denial of a refund Lorraine Hoffmann-Polk
General Counsel
claim. In FY 2023, the Indirect Tax Policy Section and
the Income Tax Policy Section completed a combined
total of 164 taxpayer conferences. This metric reflects a substantial increase in conference
completions over prior years, and this is partially attributed to an increase in Quality Job Tax Credit
conference requests and Alternative Apportionment petitions filed with our Income Tax Policy
Section.
The Administrative Hearing Office conducts hearings for matters which require an opportunity for a
hearing arising under the Commissioner’s administration of the alcohol and tobacco laws and
regulations. These hearings include, but are not limited to, those administrative hearings scheduled
in connection with citations issued to alcohol and tobacco licensees. In FY 2023, the Administrative
Hearing Office issued Executive Orders in 1,013 hearing cases.
FY 2023
Open Records Requests 1,574
Subpoena Responses 316

Discovery Requests 66
Contracts/Solicitations 242

AUDITS
ACCOMPLISHMENTS
The Film Tax Audit Group has efforts underway to
enhance the design and implementation of updated
third-party certification for non-DOR auditors
conducting film tax credit audits. This collaborative
initiative is being executed in conjunction with the
Multistate Tax Commission. Additionally, the Film Audit
Group has worked to educate legislators, the public,
and other states on our film audit procedures during
the General Assembly’s tax credit review.
Voluntary Compliance has undergone significant Tommy Cooper
improvements, highlighted by the launch of an Director
updated website aimed at providing increased clarity

and up-to-date information. Simultaneously, as part of a broader push towards a paperless
environment, the Audits Division has successfully eliminated all paper files and eradicated a backlog
of outdated files and has eliminated its use of the file room. Overall, around 40 file cabinets have
been surplused.
Corporate Income Tax is taking proactive steps by revising and updating the partnership audit
process in the Integrated Tax System, and the Sales and Use Tax unit is resolving around 40 high-
tech refunds that had been entangled by litigation. This showcases a strategic and effective conflict
resolution strategy that complies with the law and supports Georgia taxpayers.

COMPLIANCE
ACCOMPLISHMENTS
This year, Commissioner O’Connell became the first
Commissioner in recent history to complete a tour of
all 11 regional offices. During this tour, the
Commissioner hosted a Q&A with employees where
multiple units of the Compliance Division engaged in
discussions. These meetings led to the
implementation of impactful ideas, including
strengthening security features for DOR facilities,
enhancing the way customers can provide feedback
to Compliance work units, and using that feedback to
Kerry Herndon
further improve the taxpayer experience with the Director
Georgia Tax Center. These initiatives demonstrate the
commitment to innovation and excellence within DOR, fostering positive outcomes and improved
service for both employees and taxpayers alike.
The Cartersville Regional Office of the Compliance Division raised $1,200 in contributions toward
the Department's overall goal of over $5,000 through their State Charitable Contributions Program
activities. The Income Tax Collection Section (ITCS) earned the "Commissioners Award for
Outstanding Achievement,” recognizing their exceptional contributions. Additionally, Tammy
Fountain from the Albany Regional Office received the "Commissioners Award for Customer
Service," acknowledging her individual excellence in customer service.

ALCOHOL AND TOBACCO/
SPECIAL INVESTIGATIONS
ACCOMPLISHMENTS
In the Special Investigations Division, the VIN/Title
Fraud Unit demonstrated year-over-year
improvement, with arrests increasing by
approximately 43%. This percentage increase
underscores the division's focus on enforcement,
reflecting their capability to combat fraud.
The Alcohol and Tobacco Division reaffirmed its
partnership with the Food and Drug Administration’s
Center for Tobacco Policy by renewing its contract,
marking a decade-long collaboration between state
and federal agencies.
Danny Bates
Director
The Audit Team’s Excise Tax Collections amounted to

$19,737,237.61. In the first nine months of 2023, the division
demonstrated strong performance with the renewal of 21,604 alcohol licenses out of 25,049, along
with the issuance of 3,622 new licenses during the year.
The Alcohol and Tobacco Division made strides in its mission to enforce regulations against
underage tobacco use. The division continues to conduct underage tobacco purchase checks with
161 underage purchases out of the 1,595 investigations completed. This accomplishment highlights
the division's effectiveness in uncovering and addressing non-compliance, as reflected in the 10.09%
non-compliance rate. This achievement underscores our commitment to regulatory adherence and
public health in combatting underage tobacco use.

LOCAL GOVERNMENT SERVICES
ACCOMPLISHMENTS
The distribution of the Homestead Tax Relief Grant
(HTRG) worked through a manual process to
distribute $784 million-to-date to local governments.
An electronic process has been created for any future
years that HTRG is included in the state budget.
We initiated a process of improving outreach
in Unclaimed Property by having staff available at
regional training sessions for local officials to become
more familiar with reporting any unclaimed property
to the state, as well as the claims process for
individual citizens. We have reunited some local Jonathan Ussery
Director
officials with funds that were previously unknown
to them and had been unclaimed for some time.
The Georgia Certification Program for county tax officials and staff requires certain participants to
successfully complete a series of courses and examinations to maintain a high degree of
professionalism throughout their careers. In accordance with O.C.G.A. §§ 48-5-13, 48-5-126.1, 48-5-
265, 48-5-268, 48-5-291, and 48-5-311 and DOR Regulations, the Georgia Certification Program for
county tax officials and staff is established for the purpose of providing certification and continuing
education for members of county boards of tax assessors, county staff appraisers, members of
county boards of equalization, county tax commissioners and staff, hearing officers, and assessment
contractors.
We held 82 classes and 1 yearly training seminar for 2,768 students and conducted 20 certification
exam sessions for 487 students.

MOTOR VEHICLE DIVISION
ACCOMPLISHMENTS
During Fiscal Year 2023, the Motor Vehicle Division (MVD)
took steps to automate some of its manual processes.
The biggest impact was the automation of the
School Bus/School Zone Violation holds. Beginning
in July 2019, the law required MVD to place a hold
on the title and registration of vehicles with unpaid
fines. Initially, the number of requests was 1,100 per
year. As more school districts implemented tag readers,
the volume grew to over 50,000 per year and a
manual process was no longer feasible. School
districts and law enforcement now have access via Robert Worle
Director
DRIVES e-Services to place and remove holds on
vehicle registrations without manual intervention
from an MVD team member.
MVD completed its transition of card payment processing to Grant Street Group in May 2023. All
payments processed online via DRIVES e-Services are now processed by PaymentExpress. Because
these payments go directly to the county tax commissioners, Grant Street and MVD worked with all
159 counties to complete agreements and train staff. Additionally, MVD added pin pads to its
customer service windows at Southmeadow to allow for contactless payments that directly
interface with DRIVES.
In May 2023, MVD launched EZ IRP – the first of its kind web application that walks customers
through the process of requesting a new IRP account. After answering a series of questions about
how they operate, IRP customers can complete application forms online and upload required
documentation. Messaging with the customer about their application is included in the system,
eliminating the need for emails going back and forth. Since the implementation of EZ IRP, fewer
applications are being rejected resulting in improved productivity and a decrease in backlogs. Most
customers find EZ IRP easy to use and can successfully complete their request for a new account
without contact with an IRP agent. As required by HB 121, MVD also began issuing registrations and
license plates for multipurpose off-highway vehicles that meet certain requirements in December
2023.

TAXPAYER SERVICES
ACCOMPLISHMENTS
The Taxpayer Services Division (TSD) has improved its
contact center service levels by restructuring the new-hire
training program and budgeting for 17 additional
regular positions. The new hire training was improved
and the time to complete the class has been reduced
from six weeks to four weeks to ensure that agents
are available to serve customers as soon as possible.
Additionally, a Train-the-Trainer course was
conducted to improve classroom facilitation.
These changes resulted in reduced attrition from new
Darcy Pyle
hires, higher satisfaction surveys for the training, and Director
performance increases in the new hire boot camp.
During 2023, service levels have increased including:
A reduced average speed to answer from 25 minutes to 3.5 minutes.
84% of the calls answered were in 6 minutes compared to 27% in the prior year.
Lastly, the Contact Center has strategically changed the seasonal employee recruitment to now
begin in September. We had 2/3 of our seasonal staff trained and on the phones by January 1.
A Surplus Refund Inquiry Tool was implemented this year to assist with the call volume due to the
2022 surplus tax refund. This provided insight to taxpayers on their eligibility of the surplus refund.
Since implementation, 56,500 taxpayers have used the service.

TAX CATEGORY DESCRIPTIONS
Alcohol Excise Tax
The licensed sale of alcoholic beverages commenced in Georgia during the mid-1930s following the
nationwide repeal of Prohibition. Georgia is a “local option” state for the licensing and sale of
alcoholic beverages. Any city or county that wants to provide for the licensing and sale of distilled
spirits can do so legally only after an affirmative vote of its citizens. Upon approval of the voters, the
licensing, sale, and manufacture of distilled spirits is permitted provided the manufacturer,
wholesaler, or retailer complies with all local licensing requirements and obtains an alcohol
beverage license from DOR. Georgia alcohol taxes are collected by the wholesaler at the time of
delivery to the retailer. The wholesaler remits all state taxes collected to the Department of
Revenue. Georgia taxes alcoholic beverages as follows:
Distilled Spirits:
Distilled spirits (less than 190 proof)
Manufactured within Georgia are taxed at 50 cents per liter.
Manufactured outside of Georgia are taxed at $1 per liter.
Alcohol (190 proof or higher)
Manufactured within Georgia is taxed at 70 cents per liter.
Manufactured outside of Georgia is taxed at $1.40 per liter.
Some localities collect a local tax, which can be up to 22 cents per liter.
Malt Beverage:
The state tax is $1.08 per standard case of 24 twelve-ounce containers (4.5 cents per can) plus a
uniform local beer tax of $1.20 per standard case (5 cents per can).
Wine:
Table wines (14 percent or less alcohol by volume)
Manufactured outside of Georgia are taxed at 40 cents per liter.
Dessert wines (more than 14 percent, but not more than 24 percent alcohol by volume)
Manufactured outside the state are taxed at 67 cents per liter.
Wines that are fortified with distilled spirits, which results in an alcohol content of more than 24
percent alcohol by volume, are taxed as distilled spirits.
Some localities collect a local tax, which can be up to 22 cents per liter.

Corporate Income Tax*
Georgia’scurrent corporate income tax rate of 5.75 percent first became effective in 2019 for
taxable years beginning on or after January 1, 2019. The tax was initiated in Georgia in 1929 with a
rate of assessment equal to one-third of the federal rate. In 1931, the rate was changed to 4
percent.
Individual Income Tax**

Georgia’s individual income tax is a graduated tax based upon an individual’s federal adjusted gross
income. Starting with taxable years beginning on or after January 1, 2019, Georgia’s maximum
individual income tax rate is 5.75 percent. For taxable years beginning after December 31, 2023, the
state no longer has a graduated schedule but has a flat tax rate for all individual taxpayers. The state
initiated an individual income tax in 1929, assessed at one-third of the federal rate. The basic
allowance relieved all but a small percentage of Georgia families from paying Georgia income tax. In
1937, the system was revised to a graduated scale. Additional refinements, including the creation of
withholding tax and estimated tax as well as new graduated schedules for certain types of tax filers,
have been incorporated over the years. Georgia’s individual income tax is a graduated tax based
upon an individual’s federal adjusted gross income.
Motor Fuel Tax

The state excise tax is the only statewide motor fuel tax. For calendar year 2023, the state excise tax
rate is 0.312¢ per gallon for all fuel types (e.g., gasoline, Liquefied Petroleum Gas (LPG), and special
fuels including Compressed Natural Gas (CNG)) except for diesel fuel, which is taxed at a rate of
0.350¢ per gallon. Each year, by law, the Department of Revenue adjusts the rate according to the
relative increase or decrease in the Consumer Price Index (CPI) as set by the U.S. Department of
Labor and the relative increase or decrease in fuel economy as set by the U.S. Department of
Energy. Aviation gasoline is subject to a 1¢ per gallon excise tax so long as the fuel is sold to a
licensed aviation distributor. The 2024 rates are on DOR’s website.
Although there is no local motor fuel excise tax, local governments impose a prepaid local sales and
use tax on motor fuels at a rate varying between 2 and 4.5 percent depending on the local sales
taxes in effect in each jurisdiction. DOR calculates the average retail sales price used for determining
the prepaid local tax; however, the average retail sales price used to calculate the prepaid local tax
may not exceed $3.00 per gallon.
Motor Vehicle Tags and Titles

Georgia law first required motor vehicle registrations beginning in 1910. Certificates of title to
motor vehicles were first required for 1963 model year vehicles. Motor vehicles are subject to
annual registration fees ranging from $12 to $750 depending on the weight of the vehicle.
*Legislative changes to the corporate income tax rate will be reflected in future annual reports
**Legislative changes to the individual income tax rate will be reflected in future annual reports

Motor vehicles titled prior to March 1, 2013 are subject to an annual ad valorem tax, for which the
revenue is received primarily by local governments. Vehicles titled on or after March 1, 2013 are
subject to a one-time state and local title ad valorem tax (TAVT) at a rate of 7% of the Fair Market
Value of the vehicle, which is due at the time of application for a certificate of title. Beginning
January 1, 2020 and ending June 2023, therate was reduced to 6.6% and is now at 7%. TAVT
proceeds are divided between state and local governments.
Property Tax
In the mid-1800s, Georgia passed an act allowing for the taxation of property. The ad valorem tax
has remained in effect and constitutes the primary source of revenue for county governments,
municipalities, and public school systems in Georgia. The state levy of annual ad valorem property
tax was eliminated as of January 1, 2016.
Sales and Use Tax

In April 1951, Georgia became the 30th state to implement a statewide sales and use tax. The rate
was initially 3 percent but was increased to 4 percent in April 1989 where it remains today.
Local sales and use taxes are also imposed at rates varying between 2 and 5 percent depending on
the local jurisdiction and which taxes are in place:
Local Option Sales Tax (LOST)
Educational Local Option Sales Tax (ELOST)
Special Purpose Local Option Sales Tax (SPLOST)
Homestead Local Option Sales Tax (HOST)
Transportation Special Purpose Local Option Sales Tax (TSPLOST)
Metropolitan Atlanta Rapid Transit Authority (MARTA) Tax
Municipal Option Sales Tax (MOST)
Tobacco Tax
State taxation of cigars and cigarettes began in 1923. The rate on cigarettes increased gradually to
12 cents per pack in 1971. Effective July 1, 2003, the excise tax on a pack of 20 cigarettes increased
to the present rate of 37 cents.
In July 2003, the state began imposing an excise tax on loose and smokeless tobacco. This tax is
based upon 10 percent of the wholesale cost price. Effective July 2003, the tax rate on “little cigars”
(weighing not more than 3 pounds per thousand) increased from 2 mills to 2.5 mills each. The tax on
all other cigars increased from 13 percent to 23 percent of the wholesale cost price.

Vapor Products
As a result of SB 375 in 2020, excise taxes on vapor products and alternative nicotine products
began to be collected in Georgia on January 1, 2021. The excise taxes on vapor products apply to a
liquid or other substance that functions as part of a vapor product or is sold with a vapor product as
one packaged item. The taxes are paid by the distributor or retail dealer upon the first transaction
within the state. The tax rates for various vapor products are as follows:
5¢ per fluid milliliter - Consumable vapor products for use in a closed system.
7% of the wholesale cost - Consumable vapor products for use in an open system.
7% of the wholesale cost - Single use vapor device containing a consumable vapor product at
the time of sale. A single use system is not designed to be refilled or reused.

DOR BY THE NUMBERS
Net collections by the Georgia Department of

Revenue (DOR) for Fiscal Year 2023 totaled
$33,131,518,100
This represents an increase of
$40,332,436 OR 0.12%
compared to FY2022

REVENUE COLLECTIONS
Leading all categories in the itemization of net tax collections was Individual Income Tax with a total
of $16,970,544,018, which accounted for over 51% of net revenue collections.
Corporate Tax saw the highest Year-Over-Year (YoY) increase at 51.7% compared to FY2022.
$33.1
Billion
.12%
Tax Type FY 2022 FY 2023 YoY
Income Tax - Individual $ 18.3B $ 17.0B 7.21%
Sales and Use Tax $ 8.3B $ 9.0B 8.37%
Corporate Tax $ 2.5B $ 3.8B 51.72%
Motor Fuel Taxes $ 1.6B $ 837.2M 47.74%
Motor Vehicle - Tag, Title and Fees $ 1.2B $ 1.3B 3.49%
Miscellaneous / Other Revenue & Fees $ 489.1M $ 569.2M 16.38%
Tobacco Tax $ 238.6M $ 235.6M 1.25%
Alcohol Beverages Tax $ 228.6M $ 227.1M 0.67%
Hotel / Motel Fees $ 189.2M $ 200.2M 5.83%
Property Tax * $ 378.3K $ 164.5K 56.51%
Total $ 33.1B $ 33.1B .12%

CORPORATE INCOME TAX
Tax Returns Received and Processed Net Tax Collections
(Thousands) (Millions)
400 $4,000
300 $3,000
200 $2,000
100 $1,000
0 $0
CY2019 CY2020 CY2021 CY2022 CY2023 CY2019 CY2020 CY2021 CY2022 CY2023
89.3% 10.7% 13% over CY2022

Received Received
Electronically by Mail
Tax Refunds Issued (FY2023)

22.5 thousand
totaling $450.1 million
Georgia’s overall corporate net taxable income totaled nearly $43.8 billion
53.6%
46.4%
of this total was
reported by out of
of this total was
state corporations
reported by Georgia
corporations

INDIVIDUAL INCOME TAX
Tax Returns Received and Processed Net Tax Collections
(Thousands) (Millions)
6000 $20,000
5000
$15,000
4000
3000 $10,000
2000
$5,000
1000
0 $0
CY2019 CY2020 CY2021 CY2022 CY2023 CY2019 CY2020 CY2021 CY2022 CY2023
91.9% 8.1% 12% from CY2022
Received Received
Electronically by Mail
Tax Refunds Issued (FY2022)

3.7 million
Per Capita Personal Income totaling nearly $2.9 billion
$56,589
Georgia
Year-Over-Year Individual Income Tax Growth Trends
Number of Returns Adjusted Gross Income Taxable Net Income Tax Liability*
0.38% (3.57%) (5.25%) (5.51%)
CY2022 5.2M CY2022 $325.8B CY2022 $290.2B CY2022 $15.9B
CY2021 5.2M CY2021 $337.9B CY2021 $306.3B CY2021 $16.8B
*Reflects 2022 tax year liabilities processed in CY2023

SALES AND USE TAX
Tax Returns Received and Processed Net Collections
(Thousands) In FY2023, a total of
2,000 $17.8 billion

in sales and use tax
1,500 payments were
received by DOR
1,000
500
Over $9.0 billion
0 retained by state
CY2019 CY2020 CY2021 CY2022 CY2023
100% 0% $8.8 billion

Received Received by
distributed to all
Electronically Mail
local governments
18.1% Food & Grocery

8.0% Home Furnishings
3.2% Automotive
16.8% Other Retail
10.4% Wholesale
2.7% Other Services
12.4% General Merchandise
7.0% Utilities
2.4% Accommodations
12.1% Miscellaneous Services
6.0% Manufacturing
1.0% Construction

LOCAL GOVERNMENT SERVICES
Sales and Use Tax Distribution (Millions)
$600
Top Ranked Counties
$500
Fulton County
$400 1 $934.2 million
$300
Gwinnett County
2 $466.7 million
$200
$100 DeKalb County

3 $454.8 million
$0
FY2019 FY2020 FY2021 FY2022 FY2023
Net Property and Utility Digest Values (Billions)
$8,000
Top Ranked Counties
$6,000 Fulton County
1 $84.1 million
$4,000
Gwinnett County
2 $47.9 million
$2,000
Cobb County
3 $44.0 million
$0
FY2019 FY2020 FY2021 FY2022 FY2023

MOTOR VEHICLES
2.4 million 10.6 million
Tags Issued
DEC
23 Registrations Issued by Category
DEC
23
1
Top Registered Active
Specialty Tag
63.7% Passenger Cars

21.0% Trucks
12.9% Trailers
2.1% Motorcycles
University of Georgia
0.4% Bus
77,786
0.0% Other
International Registration Plan
DEC
23
2.7 million 1,005,853 61,318 Over

Titles Issued Insurance Notices vehicles registered $69.3 million
Mailed under IRP were in registration fees were
based in Georgia collected from Georgia
and 58 other jurisdictions

ALCOHOL AND TOBACCO
$464.3 million
Collected in Revenue from Selective Excise Taxes
51% Tobacco
19% Beer
20% Liquor
10% Wine
Over More than

$2.5 million $1.8 million $118,000 $538,000
collected in delinquent in delinquent taxes in fees in fees/penalties
taxes, fees, and fines
46 8,709 264
AGENTS IN V E STIGATIONS A R R E STS
12,621 1,268
INSPECTIONS CITATIONS

SPECIAL INVESTIGATIONS
Tax Returns Reviewed (Millions) Fraud Cases
Investigated 695
5,000
4,000 Auto Cases 91.3%
3,000
Tax Cases 8.7%
2,000
1,000 Salvage Inspections
Completed 19,311
0 State-Wide
FY2019 FY2020 FY2021 FY2022 FY2023
Fraudulent Refund Claims*

Blocked from Issuance (Millions) Dyed Fuel Inspections
$1,200 Conducted 3,309
$1,000
Violated Issues 17
$800
$600
IFTA Inspection
$400
Conducted 2,305
$200
$0 Violated 2,315
FY2019 FY2020 FY2021 FY2022 FY2023 Issues
*The increase in blocked fraudulent refunds from FY2021 to FY2022 was mostly attributed to COVID-19, Department of Labor (DOL) fraud, and Identity theft.
The increase in FY2023 blocked refunds were due to several attempts to receive large fraudulent refunds. The refunds were blocked and did not get released.

TAX COMPLIANCE
Regional Offices Over $824.2 million
Collected by Auditors and Revenue Agents
Revenue Agents
$646.3 million
125,255 $3.8 million average
Telephone Calls per field agent
Seeking Assistance In-State Auditors
$91.9 million
$1.4 million average
per auditor
Out-of-State Auditors
$86.0 million
6,703 $2.0 million average
Walk-in Taxpayers per auditor
Seeking Assistance
Audits Average Number of Hours Per Audit
60
50
40
74,830
Audits Completed
30
20
10
67%
0
Found Out of Compliance Sales and Use Tax Individual Income Tax Withholding Tax Miscellaneous Taxes

TAXPAYER SERVICES
AND PROCESSING
Nearly 9.3 million
Tax ReturnsProcessed
Taxpayer Workshops
493,811 19 544
Calls Answered by Customer Provided Attendees
Service Representatives

APPENDICES
48 Appendix A: Revenue Collections

Net Revenue Collections by Category
Net Revenue Collections by Month
Refunds by Month
Revenue Collections Summary
52 Appendix B: Corporate Income Tax
Net Corporate Tax Collections and Returns
Corporation Income Tax Returns by Taxable Income Class
55 Appendix C: Individual Income Tax
Net Individual Income Tax Collections and Returns
Growth Trend of Individual Income Tax
Georgia, Southeast, and United States Per Capita Income
Comparative Trends in Georgia's Individual
Income and State Income Tax Receipts
Electronic Filing versus Paper Returns
Summary of Tax Returns Processed
Individual Income Tax by Income Class
59 Appendix D: Sales and Use Tax
Comparison of Sales Tax Collected and Distributed to Local
Government by Fiscal Year
Net Sales and Use Tax Collections by Month
Sales and Use Tax Revenues by Business Group
61 Appendix E: Local Government Services
Taxable Values and Tax Rates, State of Georgia for General
Property and Public Utilities
Economic Indicators by County
Page 46 Taxpayer Services and Processing Annual and Statistical Report

64 Appendix F: Motor Vehicles
Top 10 Active Registrations for Georgia Specialty License Plates
Motor Vehicle Registrations
Number of Motor Vehicle Registrations Issued by Major Category
International Registration Plan (IRP) Registrations and Collections
67 Appendix G: Alcohol and Tobacco
Tax and Fee Collections by Alcohol and Tobacco Division
Revenue from Selective Excise Taxes
Revenue from Business License Fees
Alcohol and Tobacco Division Performance Figures
69 Appendix H: Special Investigations
Office of Special Investigations Performance Figures
70 Appendix I: Tax Compliance
Tax Compliance Performance Figures
71 Appendix J: Taxpayer Services and Processing
Taxpayer Services and Processing Performance Figures
73 Appendix K: Tax Credit Summaries
Page 47 Taxpayer Services and Processing Annual and Statistical Report

Appendix A:
Revenue Collections
Net Revenue Collections by Category (Thousands)

Tax Type Revenue Tax Type Revenue
Income Tax - Individual $ 16,970,544 Tobacco Tax $ 235,580

Corporate Tax $ 3,807,573 Alcohol Beverages Tax $ 227,079
Sales and Use Tax $ 9,016,373 Property Tax $ 165
Motor Fuel Taxes $ 837,218 Hotel / Motel Fees $ 200,199
Motor Vehicle - Tag, Title and Fees $ 1,267,634 Miscellaneous / Other Revenue & Fees $ 569,151
Net Tax Collections $ 33,131,518
Page 48 Annual and Sta s cal Report

Net Revenue Collections by Month (Thousands)
Month FY2019 FY2020 FY2021 FY2022 FY2023

July $ 1,778,784 $ 1,834,522 $ 2,146,353 $ 2,155,061 $ 2,209,214
August $ 1,803,791 $ 1,753,446 $ 1,887,934 $ 2,127,910 $ 2,308,315
September $ 2,229,441 $ 2,245,173 $ 2,163,861 $ 2,818,883 $ 3,098,110
October $ 2,012,940 $ 1,980,778 $ 2,015,982 $ 2,476,715 $ 2,706,961
November $ 1,830,951 $ 1,808,572 $ 1,959,508 $ 2,292,201 $ 2,289,828
December $ 2,162,494 $ 2,228,319 $ 2,399,681 $ 2,982,545 $ 3,207,457
January $ 2,254,447 $ 2,355,225 $ 2,530,782 $ 2,954,330 $ 2,987,599
February $ 1,299,571 $ 1,353,898 $ 1,934,854 $ 1,954,702 $ 2,124,046
March $ 1,667,311 $ 1,830,758 $ 1,897,715 $ 2,760,628 $ 2,677,877
April $ 2,870,106 $ 2,792,038 $ 2,803,047 $ 5,014,675 $ 4,185,161
May $ 1,759,100 $ 1,581,089 $ 2,657,366 $ 2,699,166 $ 2,493,432
June $ 2,124,117 $ 1,937,111 $ 2,500,220 $ 2,854,371 $ 2,843,519
Total $ 23,793,052 $ 23,700,929 $ 26,897,304 $ 33,091,186 $ 33,131,518
Fiscal Year 2023 Refunds by Month
Individual Corporate Sales Taxes

Month Refunds Number Refunds Number Refunds Number
(Thousands) of Refunds (Thousands) of Refunds (Thousands) of Refunds
July $ 85,757 117,253 $ 6,952 985 $ 3,921 160

August $ 84,447 74,810 $ 16,260 1,472 $ 2,986 137
September $ 78,216 62,409 $ 14,224 3,855 $ 7,047 79
October $ 215,118 176,672 $ 20,834 3,074 $ 4,586 80
November $ 59,945 42,546 $ 19,843 986 $ 6,799 88
December $ 62,829 43,680 $ 21,751 1,090 $ 4,113 144
January $ 151,076 18,240 $ 26,375 715 $ 9,978 108
February $ 312,056 685,132 $ 19,404 1,049 $ 23,211 187
March $ 714,290 1,081,710 $ 49,366 4,239 $ 31,279 164
April $ 633,882 953,124 $ 63,668 2,643 $ 5,544 153
May $ 304,139 303,541 $ 11,923 1,080 $ 6,601 300
June $ 169,922 106,679 $ 179,460 1,351 $ 7,783 727
Grand Total $ 2,871,676 3,665,796 $ 450,060 22,539 $ 113,847 2,327

Revenue Collections Summary (Thousands)
Description FY2019 FY2020 FY2021 FY2022 FY2023

Corporate Tax
Corporate Net Worth Tax $ 49,742 $ 52,600 $ 57,859 $ 57,151 $ 59,412
Corporate Tax Assessments $ 4,350 $ 6,534 $ 7,439 $ 24,349 $ 235,567
Corporate Income Tax $ 1,369,703 $ 1,453,230 $ 1,864,856 $ 2,736,143 $ 3,892,774
Corporate Income Tax Refunds $ (181,318) $ (309,196) $ (207,858) $ (336,387) $ (413,070)
Business Occupation Tax $ 28,793 $ 29,777 $ 28,439 $ 28,427 $ 32,890
Total Corporate Tax $ 1,271,270 $ 1,232,945 $ 1,750,735 $ 2,509,683 $ 3,807,573
Individual Tax
Individual Income Tax Returns $ 1,275,182 $ 1,371,715 $ 1,600,368 $ 3,705,310 $ 2,368,408
Individual Inc. Tax Assessments $ 285,531 $ 293,969 $ 342,987 $ 418,712 $ 297,697
Individual Estimated Payments $ 861,375 $ 810,475 $ 943,257 $ 1,247,091 $ 1,086,516
Individual Withholding $ 11,780,320 $ 11,995,517 $ 13,091,155 $ 14,424,384 $ 15,314,873
Non-Resident Composite Inc. Tax $ 387,402 $ 328,215 $ 495,098 $ 737,804 $ 557,934
Individual Income Tax Refunds $ (2,502,435) $ (2,449,131) $ (2,361,932) $ (2,473,777) $ (2,797,626)
Fiduciary $ 89,562 $ 57,381 $ 111,226 $ 228,930 $ 142,743
Total Individual Tax $ 12,176,937 $ 12,408,141 $ 14,222,159 $ 18,288,454 $ 16,970,544
Sales & Use Taxes
Sales and Use Taxes - Gross $ 12,416,156 $ 12,447,478 $ 14,166,161 $ 16,483,809 $ 17,928,154
Local Distributions $ (6,097,100) $ (6,190,833) $ (7,115,684) $ (8,099,674) $ (8,816,249)
Sales Tax Refunds/Adjustments $ (66,772) $ (93,137) $ (102,182) $ (63,774) $ (95,531)
Total Sales & Use Tax $ 6,252,284 $ 6,163,509 $ 6,948,296 $ 8,320,361 $ 9,016,373
Other Taxes
Estate Tax $ 5 $ - $ 5 $ - $ -
Property Tax $ 228 $ 91 $ 169 $ 378 $ 165
Prepaid Motor Fuel Tax $ 10 $ 37 $ 0 $ 0 $ 0
Motor Fuel Excise Tax $ 1,837,944 $ 1,873,183 $ 1,781,682 $ 1,602,054 $ 837,218
Malt Beverage Excise Tax $ 86,537 $ 89,451 $ 86,815 $ 92,185 $ 92,165
Liquor Excise Tax $ 69,902 $ 73,754 $ 92,643 $ 89,006 $ 88,428
Wine Excise Tax $ 42,330 $ 44,433 $ 48,415 $ 47,427 $ 46,487
Tobacco Taxes $ 223,363 $ 225,531 $ 242,897 $ 238,574 $ 235,580
Motor Vehicle - Tag, Title, Fees $ 1,265,174 $ 1,052,235 $ 1,150,467 $ 1,224,837 $ 1,267,634
Total Other Taxes $ 3,525,493 $ 3,358,715 $ 3,403,092 $ 3,294,460 $ 2,567,677
Business License Fees
Liquor Licenses $ 4,022 $ 3,979 $ 4,219 $ 4,559 $ 4,923
Liquor Pre-License Inves. Fees $ 158 $ 145 $ 145 $ 158 $ 164
Tobacco License Fees $ 184 $ 167 $ 311 $ 322 $ 342
Total Business License Fees $ 4,364 $ 4,291 $ 4,674 $ 5,039 $ 5,429

Revenue Collections Summary (Thousands) Continued
Description FY2019 FY2020 FY2021 FY2022 FY2023

Earnings - General Government
Real Estate Transfer Tax $ - $ 0 $ 0 $ 1 $ 0
Out-of-State Contractors $ 7 $ (0) $ 4 $ 3 $ 2
Unclaimed Property Collections $ 145,170 $ 143,893 $ 168,121 $ 161,911 $ 213,367
Public Service Commission Fees $ 1,047 $ 1,032 $ 1,052 $ 1,057 $ 1,052
Total Earnings General Gov't $ 146,224 $ 144,925 $ 169,177 $ 162,971 $ 214,422
Other Fees
Fines & Assessments - Tobacco $ 195 $ 169 $ 167 $ 138 $ 115
Fines & Assessments - Alcohol $ 440 $ 298 $ 364 $ 405 $ 470
Fireworks Excise Tax $ 1,313 $ 1,633 $ 2,722 $ 3,145 $ 2,740
Motor Vehicle Licenses / Permits $ - $ - $ - $ - $ -
Penalties & Interest - Individual $ 121,081 $ 114,689 $ 109,879 $ 133,925 $ 151,991

Penalties & Interest - Sales & Use $ 38,835 $ 36,344 $ 37,311 $ 36,887 $ 38,352
Penalties & Interest - Corporate $ 13,447 $ 14,720 $ 13,567 $ 23,022 $ 18,927
Penalties & Interest - Motor Fuel $ 286 $ 396 $ 345 $ 454 $ 526
Penalties & Interest - Alcohol $ 73 $ 75 $ 193 $ 458 $ 68
Penalties & Interest - Cigarette $ 224 $ 131 $ 122 $ 257 $ 222
State Hotel / Motel Fees $ 179,984 $ 152,391 $ 138,963 $ 189,166 $ 200,199
For Hire Ground Transportation
$ - $ - $ 15,928 $ 23,597 $ 32,413
Fees
Unallocated Tax $ 959 $ 7,210 $ 10,325 $ 19,705 $ 17,300
Other - ST Distribution Admin Fee $ 59,643 $ 60,348 $ 69,286 $ 79,059 $ 86,177

Total Other Fees $ 416,480 $ 388,404 $ 399,172 $ 510,217 $ 549,500
Total Taxes
Corporate Tax $ 1,271,270 $ 1,232,945 $ 1,750,735 $ 2,509,683 $ 3,807,573
Individual Tax $ 12,176,937 $ 12,408,141 $ 14,222,159 $ 18,288,454 $ 16,970,544
Sales & Use Tax $ 6,252,284 $ 6,163,509 $ 6,948,296 $ 8,320,361 $ 9,016,373
Other Taxes $ 3,525,493 $ 3,358,715 $ 3,403,092 $ 3,294,460 $ 2,567,677
Total Taxes $ 23,225,984 $ 23,163,310 $ 26,324,281 $ 32,412,958 $ 32,362,167
Total Funds and Other Fees
Business License Fees $ 4,364 $ 4,291 $ 4,674 $ 5,039 $ 5,429
Earnings - General Government $ 146,224 $ 144,925 $ 169,177 $ 162,971 $ 214,422
Other Fees $ 416,480 $ 388,404 $ 399,172 $ 510,217 $ 549,500
Total Funds and Other Fees $ 567,068 $ 537,619 $ 573,023 $ 678,227 $ 769,351
Total Revenue Collections $ 23,793,052 $ 23,700,929 $ 26,897,304 $ 33,091,186 $ 33,131,518

Appendix B:
Corporate Income Tax
Net Corporate Tax Collections and Returns
CY2019 CY2020 CY2021 CY2022 CY2023
Corporate Tax Returns

359 344 337 338 352
(Thousands)
Corporate Tax Net Collections

$ 1,328 $ 1,351 $ 1,997 $ 3,305 $ 3,731
(Millions)
Note: Figures represent returns processed in a particular year and do not relate to tax periods.

CY2022 Corporation Income Tax Returns by Taxable Income Class
Taxable Number of Percent of Georgia Net Percent of Net

(i)
Income Class Returns Returns Taxable Income Taxable Income
Georgia Corporation Income Tax Returns

$0 or Less 233,268 94.04%
$1 - $5,000 3,653 1.47% $ 6,475,029 0.09%
$5,000 - $10,000 1,446 0.58% $ 10,597,664 0.15%
$10,000 - $25,000 2,496 1.01% $ 41,026,087 0.56%
$25,000 - $50,000 1,895 0.76% $ 67,850,354 0.93%
$50,000 - $100,000 1,545 0.62% $ 110,637,173 1.52%
$100,000 - $250,000 1,530 0.62% $ 241,385,421 3.31%
$250,000 - $500,000 797 0.32% $ 284,322,745 3.90%
$500,000 - $1,000,000 560 0.23% $ 392,870,532 5.39%
Over $1,000,000 864 0.35% $ 6,131,268,806 84.15%
Total 248,054 100.00% $ 7,286,433,811 100.00%
Out of State Corporation Income Tax Returns
$0 or Less 49,844 76.52%
$1 - $5,000 2,980 4.57% $ 5,027,118 0.02%
$5,000 - $10,000 1,100 1.69% $ 8,081,424 0.03%
$10,000 - $25,000 1,729 2.65% $ 28,373,417 0.12%
$25,000 - $50,000 1,482 2.28% $ 53,625,596 0.22%
$50,000 - $100,000 1,577 2.42% $ 114,008,338 0.47%
$100,000 - $250,000 1,932 2.97% $ 313,697,396 1.29%
$250,000 - $500,000 1,270 1.95% $ 455,388,166 1.87%
$500,000 - $1,000,000 1,040 1.60% $ 735,859,198 3.02%
Over $1,000,000 2,187 3.36% $ 22,622,803,128 92.96%
Total 65,141 100.00% $ 24,336,863,781 100.00%
Total Corporation Income Tax Returns
$0 or Less 283,112 90.39%
$1 - $5,000 6,633 2.12% $ 11,502,147 0.04%
$5,000 - $10,000 2,546 0.81% $ 18,679,088 0.06%
$10,000 - $25,000 4,225 1.35% $ 69,399,504 0.22%
$25,000 - $50,000 3,377 1.08% $ 121,475,950 0.38%
$50,000 - $100,000 3,122 1.00% $ 224,645,511 0.71%
$100,000 - $250,000 3,462 1.11% $ 555,082,817 1.76%
$250,000 - $500,000 2,067 0.66% $ 739,710,911 2.34%
$500,000 - $1,000,000 1,600 0.51% $ 1,128,729,730 3.57%
Over $1,000,000 3,051 0.97% $ 28,754,071,934 90.93%
Total 313,195 100.00% $ 31,623,297,592 100.00%
(i)
Note: Report does not include income passed through to the shareholders.
CY2023 Corporation Income Tax Returns by Taxable Income Class
Taxable Number of Percent of Georgia Net Percent of Net

(i)
Income Class Returns Returns Taxable Income Taxable Income
Georgia Corporation Income Tax Returns

$0 or Less 213,996 87.45%
$1 - $5,000 3,354 1.37% $ 5,952,939 0.03%
$5,000 - $10,000 1,512 0.62% $ 11,229,580 0.06%
$10,000 - $25,000 2,917 1.19% $ 48,870,383 0.24%
$25,000 - $50,000 2,936 1.20% $ 108,311,144 0.53%
$50,000 - $100,000 3,963 1.62% $ 289,146,086 1.42%
$100,000 - $250,000 6,126 2.50% $ 1,004,466,214 4.95%
$250,000 - $500,000 3,908 1.60% $ 1,379,858,819 6.80%
$500,000 - $1,000,000 2,736 1.12% $ 1,921,724,855 9.47%
Over $1,000,000 3,248 1.33% $ 15,523,860,443 76.50%
Total 244,696 100.00% $ 20,293,420,463 100.00%
Out of State Corporation Income Tax Returns
$0 or Less 49,008 76.47%
$1 - $5,000 3,001 4.68% $ 5,105,300 0.02%
$5,000 - $10,000 1,119 1.75% $ 8,176,332 0.03%
$10,000 - $25,000 1,781 2.78% $ 29,974,077 0.13%
$25,000 - $50,000 1,476 2.30% $ 53,420,999 0.23%
$50,000 - $100,000 1,585 2.47% $ 114,951,375 0.49%
$100,000 - $250,000 2,098 3.27% $ 340,100,791 1.45%
$250,000 - $500,000 1,495 2.33% $ 534,470,852 2.28%
$500,000 - $1,000,000 1,245 1.94% $ 876,362,221 3.73%
Over $1,000,000 2,512 3.92% $ 21,509,311,733 91.64%
Total 65,320 101.92% $ 23,471,873,680 100.00%
Total Corporation Income Tax Returns
$0 or Less 263,004 84.84%
$1 - $5,000 6,355 2.05% $ 11,058,239 0.03%
$5,000 - $10,000 2,631 0.85% $ 19,405,912 0.04%
$10,000 - $25,000 4,698 1.52% $ 78,844,460 0.18%
$25,000 - $50,000 4,412 1.42% $ 161,732,143 0.37%
$50,000 - $100,000 5,548 1.79% $ 404,097,461 0.92%
$100,000 - $250,000 8,224 2.65% $ 1,344,567,005 3.07%
$250,000 - $500,000 5,403 1.74% $ 1,914,329,671 4.37%
$500,000 - $1,000,000 3,981 1.28% $ 2,798,087,076 6.39%
Over $1,000,000 5,760 1.86% $ 37,033,172,176 84.62%
Total 310,016 100.00% $ 43,765,294,143 100.00%
(i)
Note: Report does not include income passed through to the shareholders.

Appendix C:
Individual Income Tax
Net Individual Income Tax Collections and Returns
CY2019 CY2020 CY2021 CY2022 CY2023
Number of Individual Returns

4,980 5,196 5,287 5,458 5,338
Processed (Thousands)
Net Individual Income Tax

$ 12,147 $ 13,020 $ 15,189 $ 18,947 $ 16,599
Collections (Millions)
Note: Figures represent returns processed in a particular year and do not relate to tax periods.

Growth Trend of Individual Income Tax (Thousands)
CY2018 CY2019 CY2020 CY2021 CY2022

Number of Returns 4,824 5,043 5,232 5,181 5,201
(i)
Adjusted Gross Income $ 255,711,513 $ 270,352,200 $ 299,011,183 $ 337,856,227 $ 325,804,636
Taxable Net Income $ 216,456,139 $ 231,797,552 $ 261,227,626 $ 306,281,555 $ 290,207,781
Tax Liability $ 12,207,474 $ 12,607,899 $ 14,261,566 $ 16,844,259 $ 15,916,509
Annual Numerical Increase/Decrease
Number of Returns 110 219 189 (50) 20
(i)
Adjusted Gross Income $ 11,568,605 $ 14,640,687 $ 28,658,983 $ 38,845,044 $ (12,051,591)
Taxable Net Income $ 20,234,504 $ 15,341,414 $ 29,430,074 $ 45,053,928 $ (16,073,774)
Tax Liability $ 1,216,080 $ 400,425 $ 1,653,667 $ 2,582,693 $ (927,750)
Annual Percentage Increase/Decrease
Number of Returns 2.33% 4.54% 3.74% -0.96% 0.38%
Adjusted Gross Income (i) 4.74% 5.73% 10.60% 12.99% -3.57%
Taxable Net Income 10.31% 7.09% 12.70% 17.25% -5.25%
Tax Liability 11.06% 3.28% 13.12% 18.11% -5.51%
Note: (i) Georgia Adjusted Gross Income from returns filed by full-year residents only. Figures represent tax liabilities processed for Tax
Year 2022 in CY2023.
CY2018 CY2019 CY2020 CY2021 CY2022

Georgia 46,855 49,083 51,987 55,786 56,589
Southeast 47,617 49,978 52,930 57,051 58,774
United States 53,786 56,250 59,765 64,143 65,470
Note: All data revised for 2017-2021; data obtained using the "Interactive Data" link://apps.bea.gov/itable/.

Comparative Trends in Georgia's Individual Income and State Income Tax Receipts
CY2018 CY2019 CY2020 CY2021 CY2022
Total Individual Personal Income

Amount (Millions) $ 488,964 $ 512,138 $ 554,567 $ 604,141 $ 632,705
Change from Prior Year (%) 6.20% 4.74% 8.28% 8.94% 4.73%
Individual Income Tax Receipts
Net Amount (Millions) $ 11,876 $ 12,147 $ 13,020 $ 15,189 $ 18,947
(i)
Income Elasticity Ratio
Income Elasticity Ratio 0.83 0.48 0.87 1.86 5.23
(i)
Notes: Ratio of the percentage change in tax receipts to the percentage change in personal income. Measures the sensitivity of individual income tax revenue to
changes in total individual personal income. A ratio of 1.0 would indicate an identical rate of change for income and tax yield.
Calendar Year 2023 Electronic Filing versus Paper Returns (Thousands)
Individual Withholding Corporate Sales and Total

Filing Type
Income Tax Tax Tax Use Tax Returns
E-filing 4,908 1,624 315 1,917 8,764

Paper returns 430 8 38 1 476
Total 5,338 1,632 352 1,918 9,240
Note: Individual Income Tax includes amended returns. Figures represent returns processed in particular year and do not relate to tax periods.
Summary of Tax Returns Processed (Thousands)
CY2019 CY2020 CY2021 CY2022 CY2023
Individual Income Tax 4,906 5,122 5,218 5,394 5,269

Individual Amended Tax 74 74 70 64 69
Withholding 1,333 1,411 1,728 1,563 1,632
Corporate Tax 359 344 337 338 352
Sales and Use Tax 1,541 1,605 1,801 1,863 1,918
Total of all Tax Types 8,213 8,556 9,154 9,222 9,240

Calendar Year 2022 Individual Income Tax by Income Class
Percent Returns
Average Average
Percent of with no
Georgia Number Net Taxable Net Taxable Total Tax Tax
of Total Net Net
AGI of Returns Income Income Liability Liability
Returns Taxable Taxable
(Dollars) (Dollars)
Income Income
Over Million 14,867 0.3% $ 36,898,827,912 12.7% $ 2,481,928 $ 2,118,372,513 62 $ 142,488
Over 500,000 36,300 0.7% $ 22,454,569,313 7.7% $ 618,583 $ 1,283,217,296 96 $ 35,350

Over 100,000 791,872 15.2% $ 124,756,013,127 43.0% $ 157,546 $ 6,999,973,523 1,041 $ 8,840
Over 50,000 938,685 18.1% $ 52,081,204,392 17.9% $ 55,483 $ 2,805,387,997 3,417 $ 2,989
Over 30,000 804,940 15.5% $ 21,556,822,010 7.4% $ 26,781 $ 1,082,865,000 9,810 $ 1,345
Over 25,000 247,642 4.8% $ 3,937,140,406 1.4% $ 15,899 $ 179,358,388 4,871 $ 724
Over 20,000 259,692 5.0% $ 2,861,648,394 1.0% $ 11,019 $ 118,687,322 9,337 $ 457
Over 15,000 303,697 5.8% $ 1,859,973,098 0.6% $ 6,124 $ 65,663,709 36,292 $ 216
Over 14,000 60,785 1.2% $ 252,403,692 0.1% $ 4,152 $ 7,465,554 10,117 $ 123
Over 13,000 61,205 1.2% $ 222,340,648 0.1% $ 3,633 $ 5,962,409 13,658 $ 97
Over 12,000 67,754 1.3% $ 189,689,712 0.1% $ 2,800 $ 4,484,813 13,119 $ 66
Over 11,000 72,419 1.4% $ 138,298,141 0.0% $ 1,910 $ 2,902,315 15,524 $ 40
Over 10,000 61,972 1.2% $ 91,312,780 0.0% $ 1,473 $ 1,663,430 22,814 $ 27
Over 9,000 58,994 1.1% $ 57,180,331 0.0% $ 969 $ 877,046 17,855 $ 15

Over 8,000 64,877 1.2% $ 21,250,739 0.0% $ 328 $ 238,648 22,572 $ 4
Over 7,000 55,405 1.1% $ 896,330 0.0% $ 16 $ 12,869 53,726 $ 0
Over 6,000 52,823 1.0% $ 219,915 0.0% $ 4 $ 3,808 52,685 $ 0
Over 5,000 49,904 1.0% $ 121,547 0.0% $ 2 $ 1,898 49,790 $ 0
Over 4,000 49,589 1.0% $ 32,032 0.0% $ 1 $ 489 49,538 $ 0

Over 3,000 45,494 0.9% $ 13,444 0.0% $ 0 $ 155 45,475 $ 0
Over 2,000 43,236 0.8% $ 329 0.0% $ 0 $ 3 43,229 $ 0
Over 1,000 39,905 0.8% $ - 0.0% $ - $ - 39,904 $ -

Under 1,000 437,348 8.4% $ - 0.0% $ - $ - 437,408 $ -
NonRes/Partial 581,010 11.2% $ 22,827,822,364 7.9% $ 39,290 $ 1,239,369,650 149,315 $ 2,133
Totals 5,200,415 100.0% $ 290,207,780,655 100.0% $ 55,805 $ 15,916,508,835 1,101,655 $ 3,061

Note: Net Taxable Income and Returns Filed Data are principally for Tax Year 2022 processed in CY2023.

Appendix D:
Sales and Use Tax
Comparison of Sales Tax Collected and Distributed to Local Government (Millions) by Fiscal Year
FY2019 FY2020 FY2021 FY2022 FY2023
Net State Collection $ 6,252 $ 6,164 $ 6,948 $ 8,320 $ 9,016
Change from Prior Year (%) 5.27% -1.42% 12.73% 19.75% 8.37%
Local Distributions $ 6,097 $ 6,191 $ 7,116 $ 8,100 $ 8,816
Total Sales Tax $ 12,349 $ 12,354 $ 14,064 $ 16,420 $ 17,833

Net Sales and Use Tax Collections by Month (Thousands)
Month FY 2019 FY 2020 FY 2021 FY 2022 FY 2023

July $ 523,812 $ 534,852 $ 585,991 $ 687,047 $ 756,198
August $ 518,189 $ 535,581 $ 593,646 $ 663,086 $ 736,428
September $ 514,125 $ 508,857 $ 319,212 $ 653,831 $ 749,200
October $ 525,118 $ 522,896 $ 574,888 $ 654,918 $ 763,638
November $ 488,716 $ 522,331 $ 515,776 $ 670,299 $ 735,920
December $ 526,102 $ 526,262 $ 574,525 $ 694,774 $ 747,003
January $ 599,022 $ 626,743 $ 690,510 $ 790,665 $ 869,411
February $ 478,194 $ 469,413 $ 545,859 $ 615,511 $ 680,691
March $ 468,461 $ 457,034 $ 532,661 $ 636,225 $ 660,382
April $ 574,575 $ 492,142 $ 712,637 $ 804,412 $ 823,412
May $ 508,309 $ 449,935 $ 657,688 $ 727,063 $ 742,743
June $ 527,661 $ 517,464 $ 644,902 $ 722,530 $ 751,347
Total $ 6,252,284 $ 6,163,509 $ 6,948,296 $ 8,320,361 $ 9,016,373
Sales and Use Tax Revenues by Business Group (Thousands)

FY2019 FY2020 FY2021 FY2022 FY2023
Accommodations $ 362,879 $ 294,899 $ 230,779 $ 374,826 $ 444,909
Automotive $ 390,483 $ 388,207 $ 471,186 $ 541,494 $ 580,791
Construction $ 117,558 $ 131,255 $ 132,017 $ 160,685 $ 189,345
Food & Grocery $ 2,458,712 $ 2,455,059 $ 2,620,012 $ 3,019,481 $ 3,329,079
General Merchandise $ 1,841,736 $ 1,797,385 $ 2,065,966 $ 2,223,953 $ 2,274,961
Home Furnishings $ 1,083,077 $ 1,049,458 $ 1,267,736 $ 1,452,329 $ 1,466,773
Manufacturing $ 715,381 $ 720,625 $ 783,019 $ 966,762 $ 1,096,037
Miscellaneous Services $ 1,397,338 $ 1,427,985 $ 1,649,182 $ 2,051,117 $ 2,222,064
Other Retail $ 1,657,806 $ 1,833,769 $ 2,538,193 $ 2,875,152 $ 3,090,765
Other Services $ 204,080 $ 233,948 $ 337,709 $ 320,600 $ 492,318
Utilities $ 1,052,377 $ 1,034,791 $ 1,029,990 $ 1,128,827 $ 1,283,930
Wholesale $ 1,178,789 $ 1,172,802 $ 1,255,777 $ 1,667,326 $ 1,916,714
Grand Total $ 12,460,216 $ 12,540,183 $ 14,381,566 $ 16,782,554 $ 18,387,684

Appendix E:
Local Government Services
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities (Thousands)
FY2019 FY2020 FY2021 FY2022 FY2023

General Property (Net of Exemptions)
Personal Property $ 33,282,015 $ 31,601,604 $ 31,632,066 $ 26,406,630 $ 34,629,378
Real Property $ 314,961,622 $ 341,382,186 $ 359,933,409 $ 441,423,350 $ 450,632,652
Total $ 348,243,637 $ 372,983,790 $ 391,565,475 $ 467,829,980 $ 485,262,030
Net Taxable Values
Public Utilities $ 16,712,334 $ 18,153,021 $ 19,832,342 $ 21,496,072 $ 22,912,958
Grand Total $ 364,955,971 $ 391,136,811 $ 411,397,817 $ 489,326,052 $ 508,174,988

Economic Indicators by County Economic Indicators by County
2022 County Local 2022 Net Property 2022 County Local 2022 Net Property
County Sales Tax Distribution and Utility Digest County Sales Tax Distribution and Utility Digest
Rank Thousands Rank Rank Thousands Rank

Appling $ 11,718,974 85 $ 1,162,411 60 Dade $ 10,755,038 88 $ 498,527 101
Atkinson $ 2,404,218 140 $ 176,536 145 Dawson $ 39,002,696 38 $ 1,757,748 49
Bacon $ 5,306,479 113 $ 277,065 129 Decatur $ 18,865,725 66 $ 990,689 69
Baker $ 1,077,755 154 $ 131,952 150 Dekalb $ 454,776,266 3 $ 40,327,245 4
Baldwin $ 28,478,265 48 $ 1,231,905 58 Dodge $ 7,890,648 102 $ 424,531 108
Banks $ 14,000,032 80 $ 722,699 81 Dooly $ 4,908,583 117 $ 335,748 120
Barrow $ 59,046,401 31 $ 3,448,542 29 Dougherty $ 56,923,294 32 $ 1,958,661 43
Bartow $ 100,312,839 20 $ 5,560,551 20 Douglas $ 108,717,239 16 $ 6,100,201 18
Ben Hill $ 8,649,776 96 $ 391,239 109 Early $ 5,318,757 112 $ 474,255 105
Berrien $ 5,889,624 106 $ 340,313 119 Echols $ 659,306 157 $ 112,619 153
Bibb $ 158,874,846 11 $ 4,503,361 23 Effingham $ 50,450,230 34 $ 2,947,376 32
Bleckley $ 4,794,026 118 $ 311,378 122 Elbert $ 9,027,902 94 $ 577,385 93
Brantley $ 5,480,327 111 $ 346,075 118 Emanuel $ 11,069,513 86 $ 534,701 97
Brooks $ 4,145,067 121 $ 494,492 104 Evans $ 5,775,530 108 $ 223,975 135
Bryan $ 34,099,690 43 $ 1,835,788 46 Fannin $ 30,145,353 47 $ 2,694,624 34
Bulloch $ 49,272,068 35 $ 2,431,632 38 Fayette $ 105,251,618 17 $ 6,446,418 14
Burke $ 13,872,674 81 $ 7,077,503 12 Floyd $ 61,971,439 29 $ 3,302,158 30
Butts $ 21,303,694 63 $ 821,361 76 Forsyth $ 174,935,369 7 $ 16,492,401 6
Calhoun $ 1,518,697 150 $ 127,214 151 Franklin $ 16,672,931 74 $ 789,235 78
Camden $ 36,868,855 40 $ 1,906,891 44 Fulton $ 934,207,358 1 $ 84,123,602 1
Candler $ 5,493,577 110 $ 283,272 126 Gilmer $ 24,188,763 54 $ 2,144,851 40
Carroll $ 82,504,530 23 $ 3,844,205 26 Glascock $ 825,140 155 $ 98,705 156
Catoosa $ 46,468,805 36 $ 1,834,369 47 Glynn $ 66,989,837 27 $ 6,204,792 17
Charlton $ 4,476,277 119 $ 367,779 115 Gordon $ 43,911,379 37 $ 2,037,552 41
Chatham $ 345,077,726 5 $ 17,604,620 5 Grady $ 10,225,744 90 $ 541,974 96
Chattahoochee $ 3,350,970 131 $ 55,397 159 Greene $ 23,724,310 56 $ 2,594,309 36
Chattooga $ 10,228,453 89 $ 497,130 103 Gwinnett $ 466,674,391 2 $ 47,908,133 2
Cherokee $ 126,621,814 13 $ 16,471,062 7 Habersham $ 28,337,299 49 $ 1,364,207 57
Clarke $ 100,994,247 19 $ 5,242,360 21 Hall $ 159,336,036 10 $ 10,654,635 8
Clay $ 1,358,066 152 $ 106,160 154 Hancock $ 2,227,786 143 $ 352,854 117
Clayton $ 196,816,424 6 $ 9,645,321 10 Haralson $ 16,733,882 73 $ 849,170 74
Clinch $ 2,470,200 138 $ 247,227 132 Harris $ 12,568,385 84 $ 1,714,752 51
Cobb $ 423,028,524 4 $ 43,996,240 3 Hart $ 17,283,036 69 $ 1,187,677 59
Coffee $ 24,141,494 55 $ 881,086 72 Heard $ 28,057,765 50 $ 587,137 91
Colquitt $ 23,070,640 58 $ 1,075,434 63 Henry $ 171,078,870 8 $ 9,916,048 9
Columbia $ 102,434,635 18 $ 6,398,123 15 Houston $ 111,714,768 15 $ 4,873,789 22
Cook $ 10,921,518 87 $ 380,402 111 Irwin $ 2,652,126 135 $ 223,970 136
Coweta $ 113,185,712 14 $ 7,867,690 11 Jackson $ 67,846,951 26 $ 3,612,495 27
Crawford $ 2,508,310 136 $ 292,986 124 Jasper $ 5,817,724 107 $ 604,966 90
Crisp $ 17,021,293 70 $ 671,157 84 Jeff Davis $ 7,409,669 103 $ 376,573 113

Economic Indicators by County Economic Indicators by County
2022 County Local 2022 Net Property 2022 County Local 2022 Net Property
County Sales Tax Distribution and Utility Digest County Sales Tax Distribution and Utility Digest
Rank Thousands Rank Rank Thousands Rank

Jefferson $ 8,015,046 101 $ 501,098 100 Richmond $ 155,638,494 12 $ 6,214,848 16
Jenkins $ 3,103,806 133 $ 254,365 131 Rockdale $ 70,785,243 25 $ 3,520,328 28
Johnson $ 2,310,694 142 $ 171,403 147 Schley $ 1,522,119 149 $ 137,430 149
Jones $ 9,669,650 92 $ 683,760 83 Screven $ 5,299,333 114 $ 432,917 107
Lamar $ 8,969,690 95 $ 667,088 85 Seminole $ 3,868,107 125 $ 278,984 127
Lanier $ 2,420,409 139 $ 182,029 143 Spalding $ 31,404,970 46 $ 2,197,953 39
Laurens $ 34,582,421 42 $ 1,467,780 56 Stephens $ 15,528,829 77 $ 627,569 88
Lee $ 15,548,567 76 $ 1,066,201 64 Stewart $ 1,316,618 153 $ 185,060 142
Liberty $ 37,168,427 39 $ 1,471,893 55 Sumter $ 15,219,445 78 $ 688,788 82
Lincoln $ 3,130,341 132 $ 328,121 121 Talbot $ 3,513,064 128 $ 233,548 134
Long $ 3,535,908 127 $ 368,533 114 Taliaferro $ 612,250 158 $ 67,545 158
Lowndes $ 89,777,032 21 $ 3,227,482 31 Tattnall $ 8,200,242 99 $ 441,468 106
Lumpkin $ 17,478,035 68 $ 1,120,255 61 Taylor $ 4,033,864 124 $ 257,482 130
Macon $ 5,265,019 115 $ 381,146 110 Telfair $ 4,036,787 123 $ 307,772 123
Madison $ 10,068,795 91 $ 995,266 68 Terrell $ 3,376,422 130 $ 289,173 125
Marion $ 1,988,838 146 $ 194,362 140 Thomas $ 31,513,915 45 $ 1,637,978 54
McDuffie $ 13,240,096 82 $ 662,902 87 Tift $ 35,258,238 41 $ 984,807 70
McIntosh $ 5,612,998 109 $ 561,617 94 Toombs $ 19,974,279 65 $ 802,727 77
Meriwether $ 8,332,785 97 $ 556,653 95 Towns $ 9,460,317 93 $ 1,035,424 66
Miller $ 2,128,771 145 $ 177,338 144 Treutlen $ 1,781,210 148 $ 120,468 152
Mitchell $ 8,210,743 98 $ 618,377 89 Troup $ 50,821,537 33 $ 2,586,876 37
Monroe $ 22,347,434 62 $ 1,639,783 53 Turner $ 3,402,150 129 $ 208,170 138
Montgomery $ 2,931,670 134 $ 189,457 141 Twiggs $ 2,225,194 144 $ 278,457 128
Morgan $ 20,898,801 64 $ 1,001,329 67 Union $ 22,404,922 61 $ 1,903,453 45
Murray $ 24,641,207 52 $ 1,052,778 65 Upson $ 14,602,101 79 $ 727,371 79
Muscogee $ 168,938,591 9 $ 5,946,441 19 Walker $ 24,345,297 53 $ 1,648,645 52
Newton $ 62,849,208 28 $ 4,075,614 24 Walton $ 61,428,487 30 $ 3,945,686 25
Oconee $ 31,623,888 44 $ 2,616,242 35 Ware $ 18,710,861 67 $ 880,914 73
Oglethorpe $ 3,653,635 126 $ 517,721 99 Warren $ 2,402,904 141 $ 176,030 146
Paulding $ 87,377,482 22 $ 6,587,626 13 Washington $ 12,713,452 83 $ 666,411 86
Peach $ 23,494,152 57 $ 837,286 75 Wayne $ 16,935,635 71 $ 726,313 80
Pickens $ 25,263,374 51 $ 1,732,314 50 Webster $ 577,174 159 $ 99,163 155
Pierce $ 8,168,739 100 $ 497,344 102 Wheeler $ 1,416,948 151 $ 144,285 148
Pike $ 6,584,988 104 $ 583,006 92 White $ 22,469,159 60 $ 1,110,636 62
Polk $ 23,035,706 59 $ 968,782 71 Whitfield $ 72,481,132 24 $ 2,882,403 33
Pulaski $ 4,260,932 120 $ 244,733 133 Wilcox $ 1,930,762 147 $ 196,276 139
Putnam $ 15,886,286 75 $ 1,817,770 48 Wilkes $ 4,943,718 116 $ 377,722 112
Quitman $ 782,931 156 $ 85,784 157 Wilkinson $ 4,058,223 122 $ 362,224 116
Rabun $ 16,879,836 72 $ 1,983,883 42 Worth $ 6,295,343 105 $ 523,394 98
Randolph $ 2,480,773 137 $ 211,112 137 Total $ 7,193,382,627 $ 508,174,988

Appendix F:
Motor Vehicles

Top 10 Active Registrations for Georgia Specialty License Plates
FY2019 FY2020 FY2021 FY2022 FY2023
57,424 60,517 63,472 76,632 77,786
University of Georgia
52,781 52,745 54,273 58,321 55,246
Wildlife
41,905 43,555 46,122 52,222 53,159
Bobwhite Quail
11,989 11,983 13,098 15,400 15,252
Wildlife Trout
16,188 15,690 15,503 15,852 14,496
Educators
7,297 7,592 9,722 12,655 12,746
Marine Habitat
11,046 11,962 12,023 12,690 12,229
Georgia Institute of Technology
12,305 12,750 12,954 13,071 11,804
Atlanta Falcons
6,473 2,562 - - 11,684
Wildlife Butterfly
5,963 6,472 9,210 11,414 11,474
Back the Badge
Note: The data presented is for specialty plates legislated under Georgia code 40-2-86 only.

Motor Vehicle Registrations
FY2019 FY2020 FY2021 FY2022 FY2023
Registrations Issued 10,453,617 9,921,284 10,352,085 10,458,845 10,568,942
Tags Issued 2,177,471 2,414,786 2,382,497 2,497,871 2,424,153
Titles Issued 2,699,466 2,784,722 3,065,302 2,811,248 2,711,503
Insurance Notifications 1,585,189 1,183,234 988,959 998,738 1,005,853
Number of Motor Vehicle Registrations Issued by Major Category
FY2019 FY2020 FY2021 FY2022 FY2023
Passenger Cars 6,821,356 6,394,217 6,648,810 6,676,772 6,729,715

Motorcycles 212,342 203,890 213,096 217,217 219,519
Trucks 2,128,194 2,048,320 2,141,213 2,184,870 2,221,830
Trailers 1,254,604 1,238,445 1,311,884 1,342,348 1,359,524
Bus 37,067 36,375 37,049 37,607 38,324
Other 54 37 33 31 30
Total 10,453,617 9,921,284 10,352,085 10,458,845 10,568,942
International Registration Plan (IRP) Registrations and Collections

FY2019 FY2020 FY2021 FY2022 FY2023
Registrations
Total Number of Georgia Based
54,844 53,948 58,015 61,884 61,318
IRP Vehicles
Collections
Registration Fees Collected in
Georgia that Remained in $ 18,433,625 $ 20,465,897 $ 22,948,560 $ 24,507,369 $ 24,323,758
Georgia
Registration Fees Collected by 58

Other IRP Jurisdictions Remitted $ 57,207,136 $ 54,631,829 $ 61,613,485 $ 66,429,505 $ 69,344,321
to Georgia
Total IRP Collection for Georgia $ 75,640,761 $ 75,097,726 $ 84,562,045 $ 90,936,874 $ 93,668,079

Appendix G:
Alcohol and Tobacco
Tax and Fee Collections by Alcohol and Tobacco Division (Thousands)

FY2019 FY2020 FY2021 FY2022 FY2023
(i)
Delinquent Tax Collections $ 1,438 $ 1,195 $ 1,187 $ 1,006 $ 1,843
(i)
Fee Collections $ 65 $ 90 $ 84 $ 98 $ 118
Executive Orders/
$ 582 $ 458 $ 457 $ 418 $ 538
Admin Penalties/Fines
Total Collections and Fines Paid $ 2,085 $ 1,743 $ 1,728 $ 1,522 $ 2,499
(i)
Notes: Tax Collections and Fee Collections are from ATD Enforcement Only for period of July 1, 2019 – June 30, 2020 (FY2020)

Revenue from Selective Excise Taxes (Thousands)
FY2019 FY2020 FY2021 FY2022 FY2023
Beer $ 86,947 $ 89,540 $ 92,700 $ 92,122 $ 88,431

Tobacco $ 224,339 $ 225,081 $ 243,359 $ 240,000 $ 237,154
Liquor $ 69,966 $ 73,855 $ 87,012 $ 89,475 $ 92,237
Wine $ 42,412 $ 44,442 $ 48,419 $ 47,480 $ 46,486
Selective Excise Total $ 423,664 $ 432,918 $ 471,490 $ 469,077 $ 464,308
Alcohol and Tobacco Division Performance Figures

FY2019 FY2020 FY2021 FY2022 FY2023
Number of Alcohol Agents 38 32 35 46 46
Alcohol Inspections 6,565 5,122 5,883 6,308 6,586
Alcohol Investigations/Liquor License

216 201 267 260 299
Investigations
Alcohol Citations 935 446 655 583 576
Underage Alcohol Investigations 3,826 3,150 3,923 3,980 3,712
Underage Alcohol Citations 286 174 417 387 394
Tobacco Inspections 5,237 4,278 5,370 6,220 6,035
Tobacco Investigations 20 17 47 33 35
Tobacco Citations 455 286 410 334 298
Underage Tobacco Investigations 4,713 3,159 3,108 4,336 4,663
Executive Orders 1,182 719 874 708 709
Felony Arrests 7 3 1 - 3
Misdemeanor Arrests 276 182 314 237 261

Appendix H:
Special Investigations
Office of Special Investigations Performance Figures

FY2019 FY2020 FY2021 FY2022 FY2023
Dyed Fuel Inspections 3,447 1,540 3,051 3,309 3,099
Dyed Fuel Violations 21 3 17 32 17
Amount of Fraudulent
$ 146,672,787 $ 97,431,510 $ 93,981,538 $ 1,043,912,047 $ 909,250,680
Return Payments Prevented (i)
Tax Returns Reviewed 4,871,086 4,278,440 4,532,626 4,962,179 4,402,215
(i)
Cases Investigated by Agents 128 153 41 82 73
Auto Crimes Title Fraud Cases
401 548 1,365 704 695
Investigated (ii)
Salvage Vehicle Inspections
Inspections Completed State-Wide 17,271 17,813 20,211 20,054 19,311
Percentage of Private Inspector
8.43% 7.27% 25.30% 15.03% 12.15%
Reports Reviewed
Percentage of Private Inspector
Completed Inspections Visually 8.93% 21.49% 16.51% 12.28% 12.20%
Inspected/Reviewed
Percentage of Compliant
Contractor Salvage Vehicle 99.60% 99.51% 98.77% 99.99% 100.00%
Inspectors
Note: (i) The large jump is due to the increase in withholding fraud and Identity Theft. (ii)The 2021 increase was based on a focus on title crime investigations and cloned
vehicles traced by registration information caught by DRIVES, as well as an increase in agency-assisted investigations.

Appendix I:
Tax Compliance
Tax Compliance Performance Figures

FY2019 FY2020 FY2021 FY2022 FY2023
Number of Telephone Calls
Seeking Assistance in the 152,457 151,210 136,485 118,157 125,255
(i)(ii)
11 Regional Offices
Number of Walk-in Taxpayers
Seeking Assistance in the 22,455 20,287 5,407 5,351 6,703
(ii)
11 Regional Offices
Audits
Number of Audits Completed 113,702 87,850 75,405 118,283 74,830
Percentage of Audits Found to

42.00% 40.00% 36.00% 26.00% 33.00%
be in Compliance
Average Number of Hours per Audit by Tax Type
Sales and Use Tax 55 58 54 53 51
Individual Income Tax 1 1 1 1 1
Withholding Tax 10 5 9 12 18
Miscellaneous Taxes including
IFTA, IRP, Tobacco, Alcohol, 45 39 47 44 45
Unclaimed Property
Auditor Collections
Total In-State $ 118,780,300.59 $ 67,636,958.59 $ 169,387,541.01 $ 98,867,162.72 $91,910,385.88
Total Out-of-State $ 151,589,492.60 $ 83,188,601.74 $ 164,827,138.63 $ 94,307,324.04 $85,963,642.42

Revenue Agent Collections
(ii)
Total Revenue Agent $ 644,513,035.88 $ 684,210,124.07 $ 611,943,431.31 $ 677,372,839.33 $646,301,289.38
Average Collections
Per In-State Auditor $ 1,605,139.20 $ 966,242.27 $ 2,385,740.01 $ 1,647,786.05 $1,414,005.94
Per Out-of-State Auditor $ 3,697,304.70 $ 2,079,715.04 $ 4,120,678.47 $ 2,357,683.10 $2,046,753.39
Per Field Revenue Agent $ 5,370,941.97 $ 4,791,694.10 $ 3,537,244.75 $ 4,031,981.19 $3,824,267.98

Appendix J:
Taxpayer Services
and Processing

Taxpayer Services and Processing Performance Figures
FY2019 FY2020 FY2021 FY2022 FY2023
Taxpayer Services
Number of in-bound calls 876,341 665,747 683,989 572,657 689,736
Number of calls answered 618,283 638,437 595,270 424,702 493,811
Percentage of in-bound calls
70.55% 95.90% 87.02% 78.00% 71.59%
answered
Percentage of in-bound calls
29.45% 4.10% 12.97% 22.00% 23.17%
abandoned
Average call wait time
1,260 89 823 1,279 1,686
(in seconds)
Average number of calls answered
per customer service 13,616 10,134 9,301 16,335 13,717
representative
Number of taxpayer workshops
15 28 20 26 19
provided
Total number of taxpayer
325 542 516 1,026 544
workshop attendees
Processing Center
Total returns processed 8,555,671 8,030,005 9,651,630 8,893,753 9,306,069
Total returns processed by
1,338,904 1,365,223 1,715,324 1,521,765 1,611,199
tax type - Withholding
347,140 337,926 345,513 330,142 341,002
tax type - Corporate
1,500,004 1,555,983 1,729,237 1,838,208 1,890,184
tax type - Sales
5,026,944 4,770,873 5,861,556 5,203,638 5,463,684
tax type - Individual
Percentage of individual tax
85.32% 90.67% 98.11% 92.08% 92.55%
returns filed electronically
Percentage of withholding tax
98.44% 97.51% 97.00% 99.31% 99.41%
returns filed electronically
Percentage of corporate tax
77.63% 81.81% 85.46% 87.80% 88.81%
returns filed electroncially
Percentage of sales tax returns
99.85% 99.84% 99.94% 99.95% 99.97%
filed electronically
Percentage of total tax returns
89.77% 92.46% 97.79% 94.78% 95.11%
filed electronically
Average time to process a return
22.86 16.90 7.78 3.00 3.37
(days)
Average time to process an

4.91 3.75 2.16 2.10 2.21
electronic filing - individual (days)
Average time to process a paper

40.81 30.06 13.41 12.34 15.78
return - individual (days)

APPENDIX K
Note: A return is required to be filed electronically if the return

generates, allocates, utilizes, or includes in any manner a Series 100
credit.
Qualified Subchapter S Subsidiary (QSSS) Credit Instructions.
In addition to filing the net worth tax return, the QSSS should
complete Schedule 10 if the QSSS generates credits or has credits
assigned, allocated, or transferred to it. Also, Schedule 11 should be
used to transfer the credit to the parent S Corporation and Schedule
12 should be completed if applicable. This is necessary so that the
returns can be processed and the credits flow to the proper
taxpayer.
Disregarded Single Member LLC Credit Instructions. If the taxpayer
owns or is owned by a disregarded single member LLC, the single
member LLC should be disregarded for filing purposes. All credits
should be claimed on the owner’s return. All tax credit forms should
be filed in the name of the single member LLC but included with the
owner’s return. This is necessary so that the returns can be
processed and the credits flow to the proper taxpayer.

Series 100 Credits
102 Employer’s Credit for Approved Employee Retraining. The retraining tax credit allows employers to
claim certain costs of retraining employees to use new equipment new technology, or new operating
systems. For tax years beginning on or after January 1, 2009, approved retraining shall not include any
retraining on commercially, mass-produced software packages for word processing, database
management, presentations, spreadsheets, email, personal information management, or computer
operating systems except a retraining tax credit shall be allowable for those providing support or
training on such software. The credit is calculated at 50% of the direct costs of retraining full-time
employees, up to $500 per employee per approved retraining program per year. For tax years beginning
on or after January 1, 2009, there is a cap of $1,250 per year per full-time employee who has
successfully completed more than one approved retraining program. The credit may be utilized up to
50% of the taxpayer’s total state income tax liability for a tax year. For tax years beginning on or after
January 1, 2009, the credit must be claimed within one year instead of the normal three-year statute of
limitation period. Credits claimed but not used may be carried forward for 10 years. For a copy of the
Retraining Tax Credit Procedures Guide, contact the Technical College System of Georgia. This credit
should be claimed on Form IT-RC, with Program Completion forms signed by Technical College System of
Georgia personnel attached. For more information, refer to O.C.G.A. §48-7-40.5.
103 Employer’s Jobs Tax Credit. This credit provides for a statewide job tax credit for any business or
headquarters of any such business engaged in manufacturing, warehousing and distribution, processing,
telecommunications, broadcasting, tourism or research and development industries, but does not
include retail businesses. If other requirements are met, job tax credits are available to businesses of any
nature, including retail businesses, in counties recognized and designated as the 40 least developed
counties.
Tier Designation County Rankings New Jobs Created Credit Amount
Tier 1 1 through 71 5 or more* $3,500
Tier 2 72 through 106 10 or more $2,500
Tier 3 107 through 141 15 or more $1,250
Tier 4 142 through 159 25 or more $750
Credits similar to the credits available in Tier 1 counties are potentially available to companies in certain
less developed census tracts in the metropolitan areas of the state. Note that the average wage for each
new job must be above the average wage of the county that has the lowest average wage of any county
in the state. Also employers must make health insurance available to employees filling the new full-
time jobs, Employers are not, however, required to pay all or part of the cost of such insurance unless
this benefit is provided to existing employees. For taxpayers that initially claimed this credit for any
taxable year beginning before January 1, 2009, credits are allowed for new full-time employee jobs for
five years in years two through six after the creation of the jobs. In Tier 1 and Tier 2 counties, the total
credit amount may offset up to 100% of a taxpayer’s state income tax liability for a taxable year.

In Tier 3 and Tier 4 counties, the total credit amount may offset up to 50% of a taxpayer’s state income
tax liability for a taxable year. In Tier 1 counties and less developed census tracts only, credits may also
be taken against a company’s income tax withholding. To claim the credit against withholding, a
business must file Form IT-WH as provided in the job tax credit regulation or as instructed by the
Commissioner. A credit claimed but not used in any taxable year may be carried forward for 10 years
from the close of the taxable year in which the qualified jobs were established. The measurement of the
new full-time jobs and maintained jobs is based on average monthly employment. Georgia counties are
re-ranked annually based on updated statistics. This credit should be claimed on Form IT-CA. An
additional $500 per job is allowed for a business locating within a county that belongs to a Joint
Development Authority per O.C.G.A. §36-62-5.1. For taxpayers that create a new year one under DCA
regulations for any taxable year beginning on or after January 1, 2009 the following apply:
1. The definition of a business enterprise now also includes a business or headquarters of a business
that provides services for the elderly and persons with disabilities (only for the jobs credit provided
pursuant to O.C.G.A. 48-7-40).
2. The credit may be claimed beginning with the year the job is created as opposed to the year after
the job is created.
3. The credit may be claimed against withholding tax for a business enterprise engaged in a
competitive project (as certified by the Department of Economic Development) which is located in a
tier 2, 3, or 4 county.
4. The additional new full-time jobs created in the 4 years after the initial year shall be eligible for the
credit.
5. The credit must be claimed within 1 year instead of the normal 3 year statute of limitation period.
*For a business enterprise that creates a new year one under DCA regulations for any taxable year
beginning on or after January 1, 2012, in tier 1 counties, the business enterprise must increase
employment by 2 or more new full-time jobs for the taxable year to be eligible for the credit. See the Job
Tax Credit law (O.C.G.A. 48-7-40 and 48-7-40.1) and regulations for further information or refer to the
Department of Community Affairs website.
For taxable years beginning in 2020 and 2021, taxpayers that claimed the Jobs tax credit in a taxable
year beginning on or after January 1, 2019 and before December 31, 2019, have the option to utilize the
number of new full-time jobs that the taxpayer claimed in the taxable year beginning on or after January
1, 2019 and before December 31, 2019; or calculate the number of new full-time jobs based on the
number of full-time jobs created and maintained in that respective tax year.
104 Employer’s Credit for Purchasing Child Care Property. Employers who purchase qualified child care
property will receive a credit totaling 100% of the cost of such property. The credit is claimed at the rate
of 10% a year for 10 years. Any unused credit may be carried forward for three years and the credit is
limited to 50% of the employer’s Georgia income tax liability for the tax year. Recapture provisions apply
if the property is transferred or committed to a use other than child care within 14 years after the
property is placed in service. This credit should be claimed on Form IT-CCC100. For more information,
refer to O.C.G.A. §48-7-40.6.

105 Employer’s Credit for Providing or Sponsoring Child Care for Employees. Employers who provide or
sponsor child care for employees are eligible for a tax credit of up to 75% of the employers’ direct costs.
The credit may not exceed 50% of the taxpayer’s total state income tax liability for the taxable year. Any
credit claimed but not used in any taxable year may be carried forward for five years from the close of
the taxable year in which the cost of the operation was incurred. This credit should be claimed on Form
IT-CCC75. For more information, refer to O.C.G.A. §48-7-40.6.
106 Manufacturer’s Investment Tax Credit. Based on the same Tier Ranking as the Job Tax Credit
program. It allows taxpayer that has operated an existing manufacturing or telecommunications facility
in the state for the previous three years to obtain a credit against income tax liability. The credit is
calculated on expenses directly related to manufacturing or to providing telecommunications services.
Taxpayers must apply (use Form IT-APP) and receive approval before claiming the credit on the
appropriate tax return. A taxpayer may not claim the job tax credit or the optional investment tax credit
when claiming this credit for the same project. Companies must invest a minimum of $50,000 per
project/location during the tax year in order to claim the credit.
Tier Location Tax Credit Activities
Tier 1 5% 8%
Tier 2 3% 5%
Tier 3 or 4 1% 3%
For a taxpayer with a manufacturing or telecommunications facility in a rural county located in a tier 1
county or tier 2 county that has purchased or acquired qualified investment property in a taxable year
beginning on or after January 1, 2020 (which is then claimed on an income tax return in the taxable year
after the purchased or acquired taxable year), the excess investment tax credit may be used to offset
withholding as provided in the investment tax credit regulation. The taxpayer must receive preapproval
as provided in DOR’s regulation to use the excess credit against withholding. A taxpayer that has
investment tax credit carry forward for qualified investment property that was purchased or acquired in
a taxable year beginning before January 1, 2020, may request pre-approval to use such investment tax
credit carry forward against withholding tax if certain requirements are met; this provision is repealed
on December 31, 2024. The taxpayer must receive preapproval as provided in DOR’s regulation to use
the credit carry forward against withholding. The total amount of tax credits preapproved to be used
against withholding tax for taxpayers in rural counties located in tier 1 and tier 2 counties and for
taxpayers to use investment tax credit carry forward against withholding together shall not exceed $1
million per taxpayer per calendar year and $10 million for all taxpayers per calendar year.
This credit should be claimed on Form IT-IC and accompanied by the approved Form IT-APP. For more
information, refer to O.C.G.A. §48-7-40.2, 40.3, and 40.4.

107 Optional Investment Tax Credit. Taxpayers qualifying for the investment tax credit may choose an
optional investment tax credit with the following threshold criteria:
Designated Area Minimum Investment Tax Credit
Tier 1 $ 5 Million 10%
Tier 2 $10 Million 8%
Tier 3 or 4 $20 Million 6%
Taxpayers must apply (use Form OIT-APP) and receive approval before they claim the credit on their
returns. The credit may be claimed for 10 years, provided the qualifying property remains in service
throughout that period. A taxpayer must choose either the regular or optional investment tax credit.
Once this election is made, it is irrevocable. The optional investment tax credit is calculated based upon
a three-year tax liability average. The annual credits are then determined using this base year average.
The credit available to the taxpayer in any given year is the lesser of the following amounts:
1. 90% of the excess of the tax of the applicable year determined without regard to any credits over
the base year average; or
2. The excess of the aggregate amount of the credit allowed over the sum of the amounts of credit
already used in the years following the base year.
The credit must be claimed on Form IT-OIC. For more information, refer to O.C.G.A. §48-7-40.7, 40.8,
and 40.9.
109 Low Income Housing Credit. This is a credit against Georgia income taxes for taxpayers owning
developments receiving the federal Low-Income Housing Tax Credit that are placed in service on or after
January 1, 2001. Credit must be claimed on Form IT-HC and accompanied with Federal Form K-1 from
the providing entity and a schedule of the building allocation. For more information, refer to O.C.G.A.
§48-7-29.6.
111 Business Enterprise Vehicle Credit. This credit is for a business enterprise for the purchase of a
motor vehicle used exclusively to provide transportation for employees. In order to qualify, a business
enterprise must certify that each vehicle carries an average daily ridership of not less than four
employees for an entire taxable year. This credit cannot be claimed if the low and zero emission vehicle
credit was claimed at the time the vehicle was purchased. For more information, refer to O.C.G.A. §48-7-
40.22.
112 Research Tax Credit. A tax credit is allowed for research expenses for research conducted within
Georgia for any business or headquarters of any such business engaged in manufacturing, warehousing,
and distribution, processing, telecommunications, tourism, broadcasting or research and development
industries.
The credit shall be 10% of the additional research expense over the “base amount,” provided that the
business enterprise for the same taxable year claims and is allowed a research credit under Section 41 of
the Internal Revenue Code of 1986.

For tax years beginning on or after January 1, 2009, the base amount calculation is based on Georgia
gross receipts instead of Georgia taxable net income. (Note that for tax years beginning before January
1, 2009, the base amount must contain positive Georgia taxable net income for all years.) The credit may
not exceed 50% of the business’ Georgia net income tax liability after all other credits have been applied
in any one year. Any unused credit may be carried forward 10 years. Excess research tax credit earned in
taxable years beginning on or after January 1, 2012, may be used to offset withholding as provided in
the research tax credit regulation. This credit should be claimed on Form IT-RD. For more information,
refer to O.C.G.A. §48-7-40.12.
113 Headquarters Tax Credit. Companies establishing their headquarters or relocating their
headquarters to Georgia prior to January 1, 2009 may be entitled to a tax credit if the following criteria
are met: 1) At least fifty (50) headquarters jobs are created; and 2) within one year of the first hire, $1
million is spent in construction, renovation, leasing, or other cost related to such establishment or
reallocation. Headquarters is defined as the principal central administrative offices of a company or a
subsidiary of the company. The credit is available for establishing new full-time jobs. To qualify, each job
must pay a salary which is a stated percentage of the average county wage where the job is located: Tier
1 counties at least 100%; Tier 2 counties at least 105%; Tier 3 counties at least 110%; and Tier 4 counties
at least 115%. The company has the ability to claim the credit in years one through five for jobs created
in year one and may continue to claim newly created jobs through year seven and claim the credit on
each of those jobs for five years. The credit is equal to $2,500 annually per new full-time job meeting the
wage requirement or $5,000 if the average wage of all new qualifying full-time jobs is 200% or more of
the average county wage where new jobs are located. The credit may be used to offset 100 percent of
the taxpayers Georgia income tax liability in the taxable year. Where the amount of such credit exceeds
the taxpayer’s tax liability in a taxable year, the excess may be taken as a credit against such taxpayer’s
quarterly or monthly withholding tax. To claim the credit against withholding, a business must file Form
IT-WH as provided in the headquarters tax credit regulation or as instructed by the Commissioner. This
credit should be applied for and claimed on Form IT-HQ. For more information, refer to O.C.G.A. §48-7-
40.17.
114 Port Activity Tax Credit (Use 114J for Port Activity Job Tax Credit and 114M for Port Activity
Investment Tax Credit). For taxable years beginning before January 1, 2010, businesses or the
headquarters of any such businesses engaged in manufacturing, warehousing and distribution,
processing, telecommunications, broadcasting, tourism, or research and development that have
increased shipments out of Georgia ports during the previous 12-month period by more than 10% over
their 1997 base year port traffic, or by more than 10% over 75 net tons five containers or ten 20- foot
equivalent units (TEU’s) during the previous 12-month period are qualified for increased job tax credits
or investment tax credits. NOTE: Base year port traffic must be at least 75 net tons, five containers, or 10
TEU’s. If not, the percentage increase in port traffic will be calculated using 75 net tons, five containers,
or 10 TEU’s as the base. Companies must meet Business Expansion and Support Act (BEST) criteria for
the county in which they are located.

The tax credit amounts are as follows for all Tiers: An additional job tax credit of $1,250 per job;
investment tax credit of 5%; or optional investment tax credit of 10%. Companies that create 400 or
more new jobs, invest $20 million or more in new and expanded facilities, and increase their port traffic
by more than 20% above their base year port traffic may take both job tax credits and investment tax
credits.
The credit is claimed by filing the appropriate form for the applicable credit (job tax: Form IT-CA;
investment tax: Form IT-IC or optional: Form IT-OIC) with the tax return and providing a statement with
port numbers to verify the increase in port traffic. For more information, refer to O.C.G.A. §48-7-40.15.
For tax years beginning on or after January 1, 2010, the following changes apply:
1. “Base year port traffic” means the amount of imports and exports during the second preceding 12
month period. For example, if the taxpayer is trying to claim the credit for 2010, they would
compare 2009 to 2008 and if the increase is more than 10% they would qualify. NOTE: Base year
port traffic must be at least 75 net tons, five containers, or 10 TEU’s. If not, the percentage increase
in port traffic will be calculated using 75 net tons, five containers, or 10 TEU’s as the base.
2. “Port traffic” means the amount of imports and exports.
115 Bank Tax Credit. All financial institutions that conduct business or own property in Georgia are
required to file a Georgia Financial Institutions Business Occupation Tax Return, Form 900. Effective on
or after January 1, 2001, a depository financial institution with a Sub S election can pass through the
credit to its shareholders on a pro rata basis. For more information, refer to O.C.G.A. §48-7-29.7.
118 New Facilities Jobs Credit. For business enterprises who first qualified in a taxable year beginning
before January 1, 2009, $450 million in qualified investment property must be purchased for the project
within a six-year period. The manufacturer must also create at a minimum 1,800 new jobs within a six-
year period and can receive credit for up to a maximum of 3,300 jobs.
For business enterprises who first qualify in a taxable year beginning on or after January 1, 2009; the
definition of business enterprise is any enterprise or organization which is registered and authorized to
use the federal employment verification system known as “E-Verify” or any successor federal
employment verification system and is engaged in or carrying on any business activities within this state.
Retail businesses are not included in the definition of a business enterprise. The business enterprise
must meet the job creation requirement and either the qualified investment requirement, $450 million
qualified investment property, or the payroll requirement, $150 million in total annual of Georgia W-2
reported payroll within the six- year period. For tax years beginning on or after January 1, 2012, the job
creation requirement is extended if certain amounts of qualified investment property are purchased.
After an affirmative review of their application by a panel, the business enterprise is rewarded with the
new facilities job tax credit. The credit is $5,250 per job created. The credit offsets income tax liability
and any excess credit may be used to offset withholding taxes. There is a 10-year carryforward of any
unused tax credit. For more information, refer to O.C.G.A. §48-7-40.24.
119 Electric Vehicle Charger Credit. This is a credit for a business enterprise for the purchase of an
electric vehicle charger located in the State of Georgia. The credit is the lesser of 10% of the cost of the
charger or $2,500. For more information refer to O.C.G.A. § 48-7-40.16.

120 New Manufacturing Facilities Property Credit. This is an incentive for a manufacturer who has
operated a manufacturing facility in this state for at least 3 years and who spends $800 million on a new
manufacturing facility in this state. There is also the requirement that the number of full-time
employees equal or exceed 1,800. However, these jobs do not have to be new jobs to Georgia. An
application is filed which a panel must approve. The benefit awarded to a manufacturer is a credit
against taxes equal to 6 percent of the cost of all qualified investment property purchased or acquired.
The total credit allowed is $50 million. The credit offsets income tax liability and any excess may be used
to offset withholding taxes. There is a 15-year carry forward of any unused tax credit. There are different
provisions for certain high-impact aerospace defense projects. For more information, refer to O.C.G.A.
§48-7-40.25.
121 Historic Rehabilitation Credit For Historic Homes. A credit will be available for the certified
rehabilitation of a historic home. Standards set by the Department of Community Affairs must be met.
For taxable years beginning on or after January 1, 2009, a credit not to exceed $100,000 for a historic
home will be available. 2022 is the last year of the credit and historic homes completed on or after
January 1, 2022 require preapproval. For more information, refer to O.C.G.A. 48- 7-29.8 and the
regulation or the Department of Community Affairs website.
122 Film Tax Credit (use code 133 if the credit is for a Qualified Interactive Entertainment Production
Company). Production companies which have at least $500,000 of qualified expenditures in a state-
certified production may claim this credit. Certification must be approved through the Georgia
Department of Economic Development (DECD). The credit is equal to 20 percent of the base investment
in the state, with an additional 10 percent for including a qualified Georgia promotion in the state-
certified production. There are special calculation provisions for production companies whose average
annual total production expenditures in this state exceeded $30 million for 2002, 2003, and 2004. This
credit may be claimed against 100 percent of the production company’s income tax liability, while any
excess may be used to offset the production company’s withholding taxes.
To claim the credit against withholding, the production company must file Form IT-WH as provided in
the film tax credit regulation or as instructed by the Commissioner. The production company also has
the option of selling the tax credit to a Georgia taxpayer. For projects certified by DECD on or after
January 1, 2021, that exceed $2.5 million in credit, the production company must apply and receive an
audit under O.C.G.A. § 48-7-40.26 and Revenue Regulation 560-7-8-.45 before the credit is claimed or
utilized in any manner. For projects certified by DECD on or after January 1, 2022 that exceed $1.25
million in credit, the production company must apply and receive an audit under O.C.G.A. § 48-7-40.26
and Revenue Regulation 560-7-8-.45 before the credit is claimed or utilized in any manner. For projects
certified by DECD on or after January 1, 2023, the production company must apply and receive an audit
under O.C.G.A. § 48-7-40.26 and Revenue Regulation 560-7- 8-.45 before the credit is claimed or utilized
in any manner. For more information, refer to O.C.G.A. §48-7-40.26.

124 Land Conservation Credit. This provides for an income tax credit for the qualified donation of real
property that qualifies as conservation land. Property donated to increase building density levels or
property that will be used, or is associated with the playing of golf shall not be eligible. Taxpayers will be
able to claim a credit against their state income tax liability not exceeding 25 percent of the fair market
value of the property, or 25 percent of the difference between the fair market value and the amount
paid to the donor if the donation is effected by a sale for less than fair market value, up to a maximum
credit of $250,000 per individual, and 500,000 per corporation, and $500,000 per partnership. However,
the partners of the partnership are subject to the per-individual and per-corporation limits. The amount
of the credit used in any one year may not exceed the taxpayer’s income tax liability for that taxable
year. Any unused portion of the credit may be carried forward for ten succeeding years. The Department
of Natural Resources will certify that such donated property is suitable for conservation purposes. Please
note that the Department of Natural Resources cannot accept new applications after December 31,
2026. A copy of this certificate must be filed with the taxpayer’s tax return in order to claim the credit.
This credit should be claimed on Form IT-CONSV. The taxpayer beginning January 1, 2013, has the option
of selling the credit to a Georgia Taxpayer. For more information, refer to O.C.G.A. §48-7-29.12 and
Regulation 560-7-8-.50. For donations in taxable years beginning on or after January 1, 2013, to claim
the credit Form IT-CONSV, the DNR certification, the State Property Commission’s determination, and
the appraisal must be attached to the income tax return; and the taxpayer must add back to Georgia
taxable income the amount of any federal charitable contribution related to the Georgia conservation
credit. For donations made on or after January 1, 2022 the aggregate amount of tax credits shall not
exceed $4 million per calendar year and the taxpayer must request preapproval.
125 Qualified Education Expense Credit. This provides a tax credit for qualified educational expenses.
The credit is allowed on a first-come, first-served basis. The aggregate amount of the tax credit allowed
to all taxpayers cannot exceed $100 million per tax year for tax years ending on or before January 1,
2023.
The taxpayer must add back to Georgia taxable income that part of any federal charitable contribution
deduction taken on a federal return for which a credit is allowed. Taxpayers must request preapproval to
claim this credit on Form IT-QEE-TP1. For more information, refer to O.C.G.A. § 48-7-29.16 and Revenue
Regulation 560-7-8-.47.
126 Seed-Capital Fund Credit. This provides tax credits for certain qualified investments made on or
after July 1, 2008. For more information, refer to O.C.G.A. §§ 48-7-40.27 and 48-7-40.28.
128 Wood Residuals Credit. This provides a tax credit for transporting or diverting wood residuals to a
renew- able biomass qualified facility on or after July 1, 2008. The aggregate amount of tax credits
allowed for both the clean energy property tax credit and the wood residuals tax credit is $2.5 million for
calendar years 2008, 2009, 2010, 2011; and $5 million for calendar years 2012, 2013, and 2014.
Taxpayers must request preapproval to claim this credit on Form IT-WR-AP. For more information, refer
to O.C.G.A. § 48-7-29.14.

129 Qualified Health Insurance Expense Credit. Effective for taxable years beginning on or after January
1, 2009, an employer (but only an employer who employs 50 or fewer persons either directly or whose
compensation is reported on Form 1099) is allowed a tax credit for qualified health insurance expenses
in the amount of $250.00 for each employee enrolled for twelve consecutive months in a qualified
health insurance plan. Qualified health insurance means a high deductible health plan as defined by
Section 223 of the Internal Revenue Code. The qualified health insurance must be made available to all
employees and compensated individuals of the employer pursuant to the applicable provisions of
Section 125 of the Internal Revenue Code. The total amount of the tax credit for a taxable year cannot
exceed the employer’s income tax liability. The qualified health insurance premium expense must equal
at least $250 annually.
130 Quality Jobs Credit. For tax years beginning on or after January 1, 2009, a taxpayer creating at least
50 “new quality jobs” may be entitled to a credit provided certain conditions are met. A “new quality
job” means a job that: 1) Is located in this state; 2) Has a regular work week of 30 hours or more; 3) Is
not a job that is or was already located in Georgia regardless of which taxpayer the individual performed
services for; 4) which pays at or above 110 percent of the average wage of the county in which it is
located; and 5) For a taxpayer that initially claimed the credit in a taxable year beginning before January
1, 2012, the job has no predetermined end date. The credit amount varies depending upon the pay of
the new quality jobs. The credit must be claimed within 1 year instead of the normal 3 year statute of
limitation period. The taxpayer may claim the credit in years one through five for new quality jobs
created in year one and may continue to claim newly created new quality jobs through year seven and
claim the credit on each of those new quality jobs for five years. The credit may be used to offset 100
percent of the taxpayers Georgia income tax liability in the taxable year. Where the amount of such
credit exceeds the taxpayer’s tax liability in a taxable year, the excess may be taken as a credit against
such taxpayer’s quarterly or monthly withholding tax. To claim the credit against withholding, a taxpayer
must file Form IT-WH as provided in the quality jobs tax credit regulation or as instructed by the
Commissioner. For a taxpayer that initially qualifies to claim the credit in a taxable year beginning on or
after January 1, 2016, the term “taxpayer” means any person required by law to file a return or to pay
taxes, except that any taxpayer may elect to consider the jobs within its disregarded entities, as defined
in the Internal Revenue Code, for purposes of calculating the number of new quality jobs created by the
taxpayer. Such election shall be irrevocable and must be made on the initial qualifying return (on Form
IT-QJ) or within one year of the earlier of the date the initial qualifying return was filed or the date such
return was due, including extensions. In the event such election is made, such disregarded entities shall
not be separately eligible for the credit. Also, if the first date on which the taxpayer, pursuant to the
provisions of Code Section 48-7-101, withhold wages for employees in this state occurs in a taxable year
beginning on or after January 1, 2017, the taxpayer has two years to employ at least 50 persons in new
quality jobs in this state instead of the prior one year period. In 2017 the statute was changed to provide
that only a taxpayer that completes the creation of a qualified project in a taxable year beginning on or
after January 1, 2017 is eligible to begin a subsequent seven-year job creation period.

For a taxpayer that initially qualifies to claim the credit in a tax year beginning on or after January 1,
2020, the 50 new quality jobs requirement is reduced if the jobs are located in a rural county as defined
in the statute. For taxable years beginning in 2020 and 2021, taxpayers that claimed the quality jobs tax
credit in a taxable year beginning on or after January 1, 2019 and before December 31, 2019, have the
option to utilize the number of new quality jobs that the taxpayer claimed in the taxable year beginning
on or after January 1, 2019 and before December 31, 2019; or calculate the number of new quality jobs
based on the number of new quality jobs created and maintained in that respective tax year. For more
information, refer to O.C.G.A. § 48-7-40.17.
131 Alternate Port Activity Tax Credit. O.C.G.A. § 48-7-40.15A provides an alternate port tax credit. The
definitions of “base year port traffic” and “port traffic” include imports and exports of product. It allows
the credit to any business enterprise located in a tier two or three county established pursuant to
O.C.G.A. § 48-7-40 and in a less developed area established pursuant to O.C.G.A. § 48-7-40.1 and which
qualifies and receives the tax credit under O.C.G.A. § 48-7-40.1 and which:
1. Consists of a distribution facility of greater than 650,000 square feet in operation in this state prior
to December 31, 2008;
2. Distributes product to retail stores owned by the same legal entity or its subsidiaries as such
distribution facility; and
3. Has a minimum of 8 retail stores in this state in the first year of operations. The business enterprise
shall not be authorized to claim both this credit and the port credit provided in O.C.G.A. § 48-7-
40.15, unless such business enterprise has increased its port traffic of products during the previous
twelve-month period by more than 20 percent above its base year port traffic, and also has
increased employment by 400 or more no sooner than January 1, 1998. The tax credit, in addition to
the tax credit under O.C.G.A. § 48-7-40, shall be limited to an amount not greater than 50 percent of
the taxpayer’s state income tax liability which is attributable to income derived from operations in
this state for that taxable year. No credit may be claimed and allowed under this code section for
any jobs created on or after January 1, 2015.
132 Qualified Investor Tax Credit. This provides a 35% credit for amounts invested in a registered
qualified business. The aggregate amount of credit allowed an individual person for one or more
qualified investments in a single taxable year, whether made directly or by a pass-through entity and
allocated to such individual, shall not exceed $50,000.00. The credit is available for investments made in
2011, 2012, 2013, 2014, 2015, 2016, 2017, and 2018. The credit is claimed 2 years later, in 2013, 2014,
2015, 2016, 2017, 2018, 2019, and 2020 respectively. The aggregate amount of tax credits allowed is
$10 million for investments made in calendar years 2011, 2012, and 2013; and $5 million for
investments made in calendar years 2014, 2015, 2016, 2017, and 2018. The taxpayer must get approval
as provided in O.C.G.A. § 48-7-40.30 before claiming the credit. This became effective January 1, 2011.
See Code Section 48-7-40.30 and Regulation 560-7-8-.52 for more information.

133 Film Tax Credit for A Qualified Interactive Entertainment Production Company. For taxable years
beginning during 2013 the aggregate amount of film tax credits allowed for qualified interactive
entertainment production companies and their affiliates which are qualified interactive entertainment
production companies shall not exceed $25 million. Such cap for taxable years beginning in 2014 and
later is $12.5 million for each year. The maximum credit for any qualified interactive entertainment
production company and its affiliates which are qualified interactive entertainment production
companies is $5 million for taxable years beginning in 2013, 1.5 million for taxable years beginning in
2014 and later. For taxable years beginning in 2014 through 2017 no qualified interactive entertainment
production company shall be allowed to claim an amount of tax credits for any single year in excess of its
total aggregate payroll expended to employees working within Georgia for the calendar year directly
preceding the start of the year the qualified interactive entertainment production company claims the
film tax credit. For taxable years beginning in 2018 and later no qualified interactive entertainment
production company shall be allowed to claim an amount of tax credits for any single year in excess of its
total aggregate payroll expended to employees working within Georgia for the taxable year the qualified
interactive entertainment production company claims the film tax credit. The amount in excess of these
limits is not eligible for carry forward to the succeeding years’ tax liability, nor shall such excess amount
be eligible for use against the qualified interactive entertainment production company’s quarterly or
monthly payment under Code Section 48-7-103, nor shall such excess amount be assigned, sold, or
transferred to any other taxpayer. For taxable years beginning in 2014 through 2017 before the
Department of Economic Development issues its approval to the qualified interactive entertainment
production company for the qualified production activities related to interactive entertainment, the
qualified interactive entertainment production company must certify to the Department of Revenue
that it maintains a business location physically located in Georgia and that it had expended a total
aggregate payroll of $500,000.00 or more for employees working within Georgia during the calendar
year directly preceding the start of the taxable year of the qualified interactive entertainment
production company. For taxable years beginning in 2018 and later before the Department of Economic
Development issues its approval to the qualified interactive entertainment production company for the
qualified production activities related to interactive entertainment, the qualified interactive
entertainment production company must certify to the Department of Revenue that it maintains a
business location physically located in Georgia and that it had expended or intends to expend a total
aggregate payroll of $250,000.00 or more for employees working within Georgia during the taxable year
the qualified interactive entertainment production company claims the credit; if these requirements are
met the Department of Revenue will issue a certification. For the taxable years beginning in 2013, 2014
and 2015 the credits are allowed on a first-come first-served basis based on the date the film tax credits
are claimed. For taxable years beginning in 2016 and later the qualified interactive entertainment
production company must request preapproval to claim the credit and must report certain information
to the Department. The credit can be sold to a Georgia taxpayer.
135 Historic Rehabilitation Tax Credit for any Other Certified Structure (not a historic home). For tax
years prior to January 1, 2022, Credit Code 135 is used for any rehabilitation that is not a Historic Home
Rehabilitation. For taxable years beginning on or after January 1, 2022, this Credit Code is used for any
Other Certified Structures earning more than $300,000 in credits. Other Certified Structures earning
$300,000 or less should refer to Credit Code 149 below for further information.
For taxable years beginning on or after January 1, 2022, the aggregate amount of credits available under
this Credit Code is $25,000,000 per calendar year.

For taxable years beginning on or after January 1, 2017, a taxpayer must receive preapproval as
provided in DOR’s regulation and the credit can be sold to a Georgia taxpayer as provided in DOR’s
regulation. For more information, refer to O.C.G.A. § 48-7-29.8 and Revenue Regulation 560-7-8-.56.
136 Qualified Rural Hospital Organization Expense Tax Credit. This provides a tax credit for a donation
to a Rural Hospital Organization. The credit is allowed on a first-come, first served basis. The aggregate
amount allowed for all taxpayers cannot exceed $60 million per tax year for tax years beginning before
January 1, 2023. For tax years beginning on or after January 1, 2023, the aggregate amount allowed for
all taxpayers cannot exceed $75 million per tax year. The taxpayer must add back to Georgia taxable
income that part of any federal charitable contribution deduction related to the credit. Taxpayers must
request preapproval to claim this credit. For more information, refer to O.C.G.A. § 48-7-29.20 and
Revenue Regulation 560-7-8-.57.
137 Qualified Parolee Jobs Tax Credit. Effective for taxable years beginning on or after January 1, 2017,
an employer that employs a qualified parolee before January 1, 2020 in a full-time job may claim this
credit if certain requirements are satisfied. This credit must be claimed on Form IT-QPJ. For more
information, refer to O.C.G.A. § 48-7-40.31 and Revenue Regulation 560-7-8-.58.
138 Postproduction Film Tax Credit. Effective for taxable years beginning on or after January 1, 2018,
postproduction companies that have at least $500,000 in qualified postproduction expenditures may
claim this tax credit if they have received preapproval from the Department. Postproduction companies
must request certification and preapproval electronically from the Department through the Georgia Tax
Center. The aggregate amount of tax credits allowed is $10 million per tax year through 2022; and the
maximum credit allowed for any postproduction company and its affiliates that are postproduction
companies is $2 million. Any excess credit may be used to offset the postproduction company’s
withholding taxes; and the credit may be sold by the postproduction company to a Georgia taxpayer. For
more information, refer to O.C.G.A. § 48-7-40.26A and Revenue Regulation 560-7-8-.59.
139 Small Postproduction Film Tax Credit. Effective for taxable years beginning on or after January 1,
2018, small postproduction companies that have at least $100,000 but less than $500,000 in qualified
postproduction expenditures may claim this tax credit if they have received preapproval from the
Department. Small postproduction companies must request certification and preapproval electronically
from the Department through the Georgia Tax Center. The aggregate amount of tax credits allowed is $1
million per tax year through 2022. Any excess credit may be used to offset the small postproduction
company’s withholding taxes; and the credit may be sold by the small postproduction company to a
Georgia taxpayer. For more information, refer to O.C.G.A. § 48-7-40.26A and Revenue Regulation 560-7-
8-.59.
140 Qualified Education Donation Tax Credit. Effective for taxable years beginning on or after January 1,
2018, this credit is allowed on a first come first served basis. The aggregate amount of the tax credit
allowed to all taxpayers cannot exceed $5 million per tax year through 2026. The taxpayer must add
back to Georgia taxable income that part of any federal charitable contribution deduction taken on a
federal return for which a credit is allowed. Taxpayers must request preapproval electronically from the
Department through the Georgia Tax Center. For more information, refer to O.C.G.A. § 48-7-29.21 and

141 Musical Tax Credit. Effective for taxable years beginning on or after January 1, 2018, a production
company that meets or exceeds $500,000 in qualified production expenditures in a taxable year for a
musical or theatrical performance; or $250,000 in qualified production expenditures in a taxable year for
a recorded musical performance which is incorporated into or synchronized with a movie, television, or
interactive entertainment production; or $100,000 in qualified production expenditures in a taxable year
for any other recorded musical performance may claim this tax credit if they have received a pre-
certification from the Department of Economic Development and preapproval from the Department.
Production companies must request preapproval electronically from the Department through the
Georgia Tax Center. The aggregate amount of tax credits allowed is: for taxable years beginning on or
after January 1, 2018 and before January 1, 2019, $5 million, and the maximum credit amount allowed
for any production company and its affiliates that are production companies shall not exceed $1 million;
for taxable years beginning on or after January 1, 2019 and before January 1, 2020, $10 million, and the
maximum credit amount allowed for any production company and its affiliates that are production
companies shall not exceed $2 million; for taxable years beginning on or after January 1, 2020 and
before January 1, 2023, $15 million, and the maximum credit amount allowed for any production
company and its affiliates that are production companies shall not exceed $3 million. Any excess credit
may be used to offset the production company’s withholding taxes. For more information, refer to
O.C.G.A. § 48-7-40.33 and Revenue Regulation 560-7-8-.61.
142 Rural Zone Tax Credits. Effective for taxable years beginning on or after January 1, 2018, certified
entities and eligible businesses that have received certification from the Department of Community
Affairs may claim this tax credit. Standards set by the Department of Community Affairs must be met.
This credit will be repealed on December 31, 2027. For more information, refer to O.C.G.A. § 48-7-40.32
and Revenue Regulation 560-7-8-.62.
143 Agribusiness and Rural Jobs Tax Credit. Effective for taxable years beginning on or after January 1,
2018, a rural investor that has made a capital investment in a rural fund and has received certification
from the Department of Community Affairs may claim this tax credit. Standards set by the Department
of Community Affairs must be met. For more information, refer to O.C.G.A. § 33-1-25 and Revenue
Regulation 560-7-8-.63.
144 Post-Consumer Waste Materials Tax Credit. Effective for taxable years beginning on or after
January 1, 2018, a qualified employer, taxpayer that operates a facility in Georgia that recycles post-
consumer waste materials into polyester bulk continuous filament fibers, may claim this tax credit. The
credit may be used to offset the qualified employer’s withholding taxes. This credit will be repealed on
December 31, 2023. For more information, refer to O.C.G.A. § 48-7-40.35.
145 Timber Tax Credit. This is a refundable income tax credit for taxpayers that suffered damage due to
Hurricane Michael during 2018. Taxpayers must request preapproval electronically from the Department
through the Georgia Tax Center during specific dates. The aggregate amount of tax credits allowed is
$200 million. In the case of a partnership or S Corporation, the owners claim the refundable portion
instead of the partnership or S Corporation. The credit can be sold to a Georgia taxpayer as provided in
the regulation, the credit is not refundable for the purchaser of the timber tax credit. This credit must be
claimed on or before December 31, 2024. For more information, refer to O.C.G.A. § 48-7-40.36 and

146 Railroad Track Maintenance Tax Credit. Effective for taxable years beginning on or after January 1,
2019 and ending on or before December 31, 2026, a Class III railroad must request preapproval
electronically from the Department through the Georgia Tax Center for this credit. The credit can be sold
to a Georgia taxpayer as provided in the regulation. For more information, refer to O.C.G.A. § 48-7-40.34
and Revenue Regulation 560-7-8-.64.
147 Personal Protective Equipment Manufacturer Jobs Tax Credit. Effective for taxable years beginning
on and after January 1, 2020 and if certain requirements are met, a personal protective equipment
manufacturer that qualifies for and claims the jobs tax credit under O.C.G.A. § 48-7-40 or O.C.G.A. § 48-
7-40.1, may claim an additional job tax credit of $1,250 per job for jobs engaged in the qualifying activity
of manufacturing personal protective equipment. The credit may be used to offset 100 percent of the
taxpayer’s Georgia income tax liability in the taxable year. Where the amount of such credit exceeds the
taxpayer’s tax liability in a taxable year, the excess may be taken as a credit against such taxpayer’s
quarterly or monthly withholding tax. To claim the credit against withholding, a taxpayer must file Form
IT-WH timely. No credit shall be claimed and allowed for jobs created on or after January 1, 2025. No
taxpayer shall be eligible for this tax credit for any job for which the taxpayer claims the tax credit
provided for under O.C.G.A. § 48-7-40.1B. For more information reference O.C.G.A. § 48-7-40.1A and
148 Life Sciences Manufacturing Job Tax Credit. For taxable years beginning on and after January 1,
2021 and if certain requirements are met, a medical equipment and supplies manufacturer or
pharmaceutical and medicine manufacturer that qualifies for and claims the jobs tax credit under
O.C.G.A. § 48-7-40 or O.C.G.A. § 48-7-40.1 may claim an additional job tax credit of $1,250 per job for
jobs engaged in the qualifying activity of manufacturing medical equipment or supplies or manufacturing
pharmaceuticals or medicine. The credit may be used to offset 100 percent of the taxpayer’s Georgia
income tax liability in the taxable year. Where the amount of such credit exceeds the taxpayer’s tax
liability in a taxable year, the excess may be taken as a credit against such taxpayer’s quarterly or
monthly withholding tax. To claim this credit against withholding, a taxpayer must file Form IT-WH
timely. No taxpayer shall be eligible for this tax credit for any job for which the taxpayer claims the tax
credit provided for under Code Section 48-7-40.1A, or for any job created pursuant to Code Section 48-
7-40 or 48-7-40.1 prior to July 1, 2021. For more information reference O.C.G.A. § 48-7-40.1B and
149 Historic Rehabilitation Tax Credit for Historic Homes and Other Certified Structures Earning $300K
or less. For taxable years on or after January 1, 2022, this Credit Code applies to all Historic Homes and
any Other Certified Structure earning $300,000 in credits or less.
For taxable years beginning on or after January 1, 2022, the aggregate amount of credits available under
this Credit Code is $5,000,000 per calendar year.
For taxable years beginning on or after January 1, 2017, a taxpayer must receive preapproval as
provided in DOR’s regulation and the credit can be sold to a Georgia taxpayer as provided in DOR’s
regulation. For more information, refer to O.C.G.A. § 48-7-29.8 and Revenue Regulation 560-7-8-.56.
150 Qualified Law Enforcement Donation Credit. For taxable years beginning on or after January 1,
2023, and ending on or before December 21, 2027, a taxpayer is allowed a tax credit for donations made
to qualified law enforcement foundations for a local law enforcement unit (any agency, office or
department of a county, municipality, or consolidated government). The aggregate amount of tax credits
allowed shall not exceed $75 million per calendar year. Each

qualified law enforcement foundation shall be limited to accepting $3 million per year of contributions.
The total amount of the tax credit for a taxable year cannot exceed the taxpayer’s income tax liability.
Any unused tax credit shall be allowed the taxpayer against the succeeding five years’ tax liability. The
credit shall not be allowed for the taxpayer against prior years’ tax liability. Taxpayers must request
preapproval to claim this credit on Form IT-QLED-TP1 through the Georgia Tax Center. For more
information, refer to O.C.G.A. § 48-7-29.25.
151 Qualified Foster Child Donation Credit. For taxable years beginning on or after January 1, 2023, a
taxpayer is allowed a tax credit for donations made to qualified foster child support organizations. The
aggregate amount of tax credit allowed shall not exceed $20 million per calendar year. The total amount
of the tax credit for a taxable year cannot exceed the taxpayer’s income tax liability. Any unused tax
credit shall be allowed the taxpayer against the succeeding five years’ tax liability. The credit shall not be
allowed for the taxpayer against prior years’ tax liability. Taxpayers must request preapproval to claim
this credit on Form IT-QFCD-TP1 through the Georgia Tax Center. For more information, refer to
O.C.G.A. § 48-7-29.24.
152 Historic Rehabilitation Credit for Historic Homes 2023 and 2024. A credit is available for tax years
2023 and 2024 for the certified rehabilitation of a historic home. Standards set by the Department of
Community Affairs for tax years beginning after July 1, 2020 must be met. Credits for a historic home
cannot exceed $100,000 in any 120-month period and the aggregate amount of credits available for
2023 and 2024 is $5,000,000 per calendar year. For more information, refer to O.C.G.A. §48-7-29.8 and
Regulation 560-7-8-.56 or the Department of Community Affairs website.
153 Historic Rehabilitation Credit for Other Certified Structures 2023 through 2027. A credit is available
for tax years 2023 through 2027 for the certified rehabilitation of a certified structure other than a
historic home. Standards set by the Department of Community Affairs for tax years beginning after July
1, 2020 must be met. The aggregate amount of credits available for 2023 through 2027 is $30,000,000
per calendar year. For taxable years beginning on or after January 1, 2023, a taxpayer must receive
preapproval as provided in DOR’s regulation and the credit can be sold to a Georgia taxpayer as
provided in DOR’s regulation. For more information, refer to O.C.G.A. §48-7-29.8 and Regulation 560-7-
8-.56 or the Department of Community Affairs website.
Series 200 Individual Credits

201 Disabled Person Home Purchase or Retrofit Credit. O.C.G.A.§ 48-7-29.1 provides a disabled person
credit equal to the lesser of $500 per residence or the taxpayer’s income tax liability for the purchase of
a new single-family home that contains all of the accessibility features listed below. It also provides a
credit equal to the lesser of the cost or $125 to retrofit an existing single-family home with one or more
of these features. The disabled person must be the taxpayer or the taxpayer’s spouse if a joint return is
filed. Qualified features are:
One no-step entrance allowing access into the residence. Interior passage doors providing at least a
32-inch- wide opening.
Reinforcements in bathroom walls allowing installation of grab bars around the toilet, tub, and
shower, where such facilities are provided.
Light switches and outlets placed in accessible locations.

To qualify for this credit, the disabled person must be permanently disabled and have been issued a
permanent parking permit by the Department of Revenue or have been issued a special permanent
parking permit by the Department of Revenue. This credit can be carried forward 3 years. For more
information, see Regulation 560-7-8-.44.
202 Child and Dependent Care Expense Credit. O.C.G.A. § 48-7-29.10 provides taxpayers with a credit
for qualified child & dependent care expenses. The credit is 30% of the credit claimed and allowed under
Internal Revenue Code § 21 and claimed by the taxpayer on the taxpayer’s Federal income tax return.
This credit cannot be carried forward.
203 Georgia National Guard/Air National Guard Credit. O.C.G.A. § 48-7-29.9 provides a tax credit for
Georgia residents who are members of the National Guard or Air National Guard and are on active duty
full time in the United States Armed Forces, or active duty training in the United States Armed Forces for
a period of more than 90 consecutive days. The credit shall be claimed and allowed in the year in which
the majority of such days are served. In the event an equal number of consecutive days are served in
two calendar years, then the exclusion shall be claimed and allowed in the year in which the ninetieth
day occurs. The credit shall apply with respect to each taxable year in which such member serves for
such qualifying period of time. The credit cannot exceed the amount expended for qualified life
insurance premiums nor the taxpayer’s income tax liability. Qualified life insurance premiums are the
premiums paid for insurance coverage through the service member’s Group Life Insurance Program
administered by the United States Department of Veterans Affairs. Any unused tax credit is allowed to
be carried forward to the taxpayer’s succeeding year’s tax liability.
204 Qualified Caregiving Expense Credit. O.C.G.A. § 48-7-29.2 provides a qualified caregiving expense
credit equal to 10 percent of the cost of qualified caregiving expenses for a qualifying family member.
The credit cannot exceed $150. Qualified services include Home health agency services, personal care
services, personal care attendant services, homemaker services, adult day care, respite care, or health
care equipment and other supplies which have been determined by a physician to be medically
necessary. Services must be obtained from an organization or individual not related to the taxpayer or
the qualifying family member. The qualifying family member must be at least age 62 or been determined
disabled by the Social Security Administration. A qualifying family member includes the taxpayer or an
individual who is related to the taxpayer by blood, marriage or adoption. Qualified caregiving expenses
do not include expenses that were subtracted to arrive at Georgia net taxable income or for which
amounts were excluded from Georgia net taxable income. There is no carryover or carry-back available.
The credit cannot exceed the taxpayer’s income tax liability. For more information, see Regulation 560-
7-8-.43.
206 Disaster Assistance Credit. O.C.G.A. § 48-7-29.4 provides for a credit for a taxpayer who receives
disaster assistance during a taxable year from the Georgia Emergency Management and Homeland
Security Agency or the Federal Emergency Management Agency. The amount of the credit is equal to
$500 or the actual amount of the disaster assistance, whichever is less. The credit cannot exceed the
taxpayer’s income tax liability. Any unused tax credit can be carried forward to the succeeding years’ tax
liability but cannot be carried back to the prior years’ tax liability. The approval letter from the disaster
assistance agency must be enclosed with the return. The following types of assistance qualify:
Grants from the Department of Human Services’ Individual and Family Grant Program. Grants from
GEMA/HS and/or FEMA.
Loans from the Small Business Administration that are due to disasters declared by the President or
Governor.

207 Rural Physicians Credit. O.C.G.A. § 48-7-29 provides for a $5,000 tax credit for rural physicians. The
tax credit may be claimed for not more than five years. There is no carryover or carry-back available. The
credit cannot exceed the taxpayer’s income tax liability. In order to qualify, the physician must meet the
following conditions:
1. The physician must have started working in a rural county after July 1, 1995. If the physician worked
in a rural county prior to that date, a period of at least three years must have elapsed before the
physician returns to work in a rural county.
2. The physician must practice and reside in a rural county. For taxable years beginning on or after
January 1, 2003, a physician qualifies for the credit if they practice in a rural county and reside in a
county contiguous to a rural county. A rural county is defined as one with 65 or fewer persons per
square mile according to the United States Decennial Census of 1990 or any future such census. For
taxable years beginning on or after January 1, 2012, the United States Decennial Census of 2010 is
used (see regulation 560-7-8-.20 for transition rules). A listing of rural counties for purposes of the
rural physicians credit may be obtained at the following web page: dor.georgia.gov
3. The physician must be licensed to practice medicine in Georgia, primarily admit patients to a rural
hospital, and practice in the fields of family practice, obstetrics and gynecology, pediatrics, internal
medicine, or general surgery. A rural hospital is defined as an acute-care hospital located in a rural
county that contains 80 or fewer beds. For taxable years beginning on or after January 1, 2003, a
rural hospital is defined as an acute-care hospital located in a rural county that contains 100 or
fewer beds. For more information, see Regulation 560-7-8-.20.
208 Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years Beginning on or After
January 1, 2008 and before January 1, 2021. Georgia Code Section 48-7-29.15 provides an income tax
credit for the adoption of a qualified foster child. The amount of the credit is $2,000 per qualified foster
child per taxable year, commencing with the year in which the adoption becomes final, and ending in
the year in which the adopted child attains the age of 18. This credit applies to adoptions occurring in
the taxable years beginning on or after January 1, 2008 and before January 1, 2021. Any unused credit
can be carried forward until used.
209 Eligible Single-Family Residence Tax Credit. O.C.G.A. § 48-7-29.17 provides taxpayers a credit for
the purchase of an eligible single-family residence located in Georgia. An eligible single-family residence
is a single-family structure (including a condominium unit as defined in O.C.G.A.§ 44-3-71) that is
occupied for residential purposes by a single family, that is:
1. Any residence (including a new residence, one occupied at the time of sale, or a previously occupied
residence) that was for sale prior to May 11, 2009 and that remained for sale after May 11, 2009; or
2. A residence with respect to which a foreclosure event has taken place and which is owned by the
mortgagor or the mortgagor’s agent; or
3. An owner-occupied residence with respect to which the owner’s acquisition indebtedness was in
default on or before March 1, 2009. Acquisition indebtedness is debt incurred in acquiring,
constructing, or substantially improving a qualified residence and which is secured by such
residence. Refinanced debt is acquisition debt if at least a portion of such debt refinances the
principal amount of existing acquisition indebtedness. A taxpayer is allowed the tax credit for a
purchase of one eligible single-family residence made between June 1, 2009 and November 30,
2009. The credit amount is the lesser of 1.2 percent of the purchase price of the eligible single-
family residence or $1,800.00. The amount of the tax credit that may be claimed and allowed in a
single tax year cannot exceed the lesser of 1/3 of the credit or the taxpayer’s income tax liability.
Any unused tax credit can be carried forward but cannot be carried back.

210 Other States Tax Credit. Georgia allows a credit for tax paid to another state on income taxable to
Georgia and the other state. Use the worksheets in the 511 Instruction Booklet to compute the other
state(s) tax credit for full-year and part year residents (nonresidents are not allowed the credit).
211 Low Income Tax Credit. You may claim the low income credit if your Federal adjusted gross income
is less than $20,000 and you are not claimed or eligible to be claimed as a dependent on another
taxpayer’s federal or Georgia income tax return. Part-year residents may only claim the credit if they
were residents at the end of the tax year. Taxpayers filing a separate return for a taxable year in which a
joint return could have been filed can only claim the credit that would have been allowed had a joint
return been filed. You cannot claim this credit if you are an inmate in a correctional facility. This credit
must be claimed on or before the end of the 12th month following the close of the tax year. The credit
cannot exceed the taxpayer’s income tax liability.
212 Community Based Faculty Preceptor Tax Credit. O.C.G.A. § 48-7-29.22 provides an income tax
credit for a community based faculty preceptor that conducts a preceptorship rotation(s). This tax
credit is applicable for taxable years beginning on or after January 1, 2019 and ending on or before
December 31, 2023. For a community based faculty preceptor who is a physician as defined in O.C.G.A. §
43-34-21, the credit shall accrue on a per preceptorship rotation basis in the amount of $500 for the
first, second, or third preceptorship rotation and $1,000 for the fourth, fifth, sixth, seventh, eighth,
ninth, or tenth preceptorship rotation completed in one calendar year. For a community based faculty
preceptor who is an advanced practice registered nursed as defined in O.C.G.A. § 43-26-3 or a physician
assistant as defined in O.C.G.A. § 43-34-102, the credit shall accrue on a per preceptorship rotation basis
in the amount of $375 for the first, second, or third preceptorship rotation and $750 for the fourth, fifth,
sixth, seventh, eighth, ninth, or tenth preceptorship rotation completed in one calendar year. An
individual shall not accrue credit for more than ten preceptorship rotations in one calendar year. The
credit cannot be carried forward and cannot be carried back. Certification from the Area Health
Education Centers Program Office at Augusta University must be enclosed with the return.
213 Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years Beginning on or After
January 1, 2021. O.C.G.A. § 48-7-29.15 provides an income tax credit for the adoption of qualified foster
child. This credit applies to adoptions occurring in taxable years beginning on or after January 1, 2021.
The amount of the credit is $6,000 per qualified foster child per taxable year, commencing with the year
in which the adoption becomes final, for five taxable years and $2,000 per qualified foster child per
taxable year thereafter, and ending in the year in which the adopted child attains the age of 18. This
credit cannot be carried forward.
NOTE: The credit type code numbers referenced above are subject to change from year to year. Please
review the codes carefully to ensure you list the correct code number. For more details about credits
and the latest forms, visit our website at: dor.georgia.gov.

dor.georgia.gov
DORGEORGIA
@GADEPTOFREVENUE
1800 Century Boulevard, NE

Atlanta, GA 30345

2023 DOR Annual and Statistical Report Ga

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dor.georgia.

Georgia Department of Revenue

Dear Governor Brian P. Kemp and Members of the General Assembly,

06 Mission, Vision, and Foreword

07 Taxpayer Bill of Rights

08 Obligations of the Department

13 Organization of the Department

31 Tax Category Descriptions

35 DOR by the Numbers

Page 06 Annual and Statistical Report

Page 07 Annual and Statistical Report

DOR has the obligation to:

Perform audits and conduct conferences with you at reasonable

Furnish copies of DOR’s audit documents that explain the basis

Resolve tax controversies fairly and equitably at the

Estimate your tax liability and issue an assessment based on the

Page 08 Annual and Statistical Report

Disputing a Notice of To dispute a Proposed Assessment or Refund Denial, you

Page 09 Annual and Statistical Report

Page 10 Annual and Statistical Report

DOR is authorized to issue a Jeopardy Assessment against

The Taxpayer Resolution Unit ensures that your rights as a

Please direct any suggestions or complaints concerning a

Page 11 Annual and Statistical Report

Page 12 Annual and Statistical Report

The Department of Revenue is organized into 14 operational divisions

Page 13 Annual and Statistical Report

The Finance Division oversees the financial resources of DOR. This

The Office of Internal Audit identifies and investigates potential threats

The Information Technology Division reports to the Chief Information

Page 14 Annual and Statistical Report

The Office of External Affairs & Communications serve as DOR’s

The Human Resources Division helps DOR succeed by providing

The Office of General Counsel provides general in-house legal guidance

Page 15 Annual and Statistical Report

The Office of General Counsel, Tax Policy Division develops and

The Compliance Division ensures that Georgia’s taxpayers comply with

The Taxpayer Services Division processes payments, returns, refunds,

Page 16 Annual and Statistical Report

The Alcohol and Tobacco Division regulates state-mandated licensing

The Office of Special Investigations investigates motor vehicle title and

The Local Government Services Division administers various laws and

The Motor Vehicle Division issues various official documents related to

Page 17 Annual and Statistical Report

Location Phone Address

Albany (229) 430-4241 735 N Westover Blvd, Suite A, Albany, GA 31707

Columbus (706) 649-7451 1501 13th St, Suite A, Columbus, GA 31901

Douglas (912) 389-4094 1214 N Peterson Ave., Suite I, Douglas, GA 31533

Gainesville (770) 718-3700 528 Broad St SE, Gainesville, GA 30501-3728

Page 18 Annual and Statistical Report

Chester Cook Frank O’Connell Frances Watson

Page 19 Annual and Statistical Report

Page 20 Annual and Statistical Report

Page 21 Annual and Statistical Report

Page 22 Annual and Statistical Report

Page 23 Annual and Statistical Report

Open Records Requests 1,574

Subpoena Responses 316

Page 24 Annual and Statistical Report