Annual and Statistical Report Fiscal and Calendar Year 2021 
 
GEORGIA DEPARTMENT of REVENUE 
 
March 2022 
 
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 Table of Contents 
 
Mission and Vision 
 
1 
 
Foreword 
 
1 
 
Taxpayer Bill of Rights 
 
2 
 
Organizational Chart 
 
4 
 
Organization of the Department 
 
5 
 
Regional Offices 
 
7 
 
2021 Year In Review 
 
8 
 
Tax Category Descriptions 
 
10 
 
DOR By the Numbers 
 
12 
 
Appendices 
 
22 
 
Appendix A: Revenue Collections 
 
23 
 
Appendix B: Corporate Income Tax 
 
27 
 
Appendix C: Individual Income Tax 
 
30 
 
Appendix D: Sales and Use Tax 
 
34 
 
Appendix E: Local Government Services 
 
36 
 
Appendix F: Motor Vehicle 
 
39 
 
Appendix G: Alcohol and Tobacco 
 
42 
 
Appendix H: Special Investigations 
 
45 
 
Appendix I: Audits and Compliance 
 
46 
 
Appendix J: Taxpayer Services and Processing 
 
48 
 
Appendix K: Tax Credit Summaries 
 
50 
 
 Mission and Vision 
Mission 
Administer the tax laws of the state of Georgia fairly and efficiently in order to promote public confidence and compliance while providing excellent customer service. 
Vision 
The Georgia Department of Revenue is committed to be the most efficient and accessible tax administrator in the country. In order to meet this commitment, the agency strives to: 
 Provide excellent customer service 
 Treat all taxpayers and license holders equitably by consistently administering and enforcing applicable laws and administrative rules 
 Find innovative ways to improve processes using technology 
 Continuously identify and address opportunities for improvement 
 Maintain a highly motivated, welltrained workforce 
 
Foreword 
The Georgia Department of Revenue (DOR or Department) collects taxes and applicable fees from individual taxpayers and taxpaying entities across the state. The Department oversees the application and enforcement of Georgia's tax laws. The DOR prides itself on treating all taxpayers fairly, equitably, and in a manner that honors their contribution to the operation of the state of Georgia. The Department strives to make compliance easy and more convenient by improving systems and service. Similarly, the DOR works to ensure that 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 3.4 million refunds. 
In addition to the collection of revenue, the Department performs a wide range of tasks including the regulation and enforcement of alcohol and tobacco statutes, taxation of interstate trucking, administration of motor vehicle license plates and titles, review of county property tax digests, implementation of the unclaimed property program, and development of tax forms, instructions, and procedures. 
 
1| Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Taxpayer Bill of Rights 
 
The mission of the Department of Revenue (DOR) is to administer the tax laws of the state of Georgia fairly and efficiently in order to promote public confidence and compliance while providing excellent customer service. As a Georgia taxpayer, you have the right to expect DOR to honor its mission and to uphold your rights 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 as provided by law. The following is a summary of your rights and DOR's responsibilities to you as a Georgia taxpayer. 
 
Rights of a Taxpayer 
 
1 2 3 
 
Privacy 
You have the right to privacy with regard to information you provide pertaining to returns, reports, or the affairs of your business, except under certain circumstances. See O.C.G.A.  48-2-15 and 48-7-60. 
Assistance 
You have the right to prompt and accurate responses from DOR to questions and requests for tax assistance. 
Explanation 
You have the right to a clear explanation of: the basis of any audit activities performed; the basis of an assessment of additional taxes, interest and penalties, or the denial or decrease of any refund or credit claim; the basis of any DOR enforcement or collection activities; the procedure for protesting a Proposed Assessment or Refund Denial; and the procedure for appealing an Official Assessment and Demand for Payment, Refund Denial, or State Tax Execution. 
 
4 5 
 
Dispute 
You have the right to dispute an adverse decision of DOR as further detailed below. 
Representation 
You have the right to representation by your authorized agent, whether an attorney, accountant, or other person with a properly completed Power of Attorney, in any hearing or conference with DOR. A Power of Attorney form can be found by entering "Power of Attorney" in the search box on DOR's website at https://dor.georgia.gov. 
 
Obligations of the Georgia Department of Revenue 
The Department 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. 
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 Requesting a Tax Refund 
You may file a claim for an income tax refund within three years after the later of: the date the taxes were paid or the due date for filing the tax return, including any applicable 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 the DOR website at https://dor.georgia.gov/documents/forms. 
Disputing a Notice of Proposed Assessment or Refund Denial 
To dispute a Proposed Assessment or Refund Denial, you may protest with the Department within 30 days of the issued date printed on the notice. To protest online, log on to the 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 the Department'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. 
Disputing an Official Assessment, Refund Denial or State Tax Execution 
To dispute an Official Assessment, you must appeal the Official Assessment either to the Georgia Tax Tribunal (GTT) or to the appropriate superior court within 30 days of the issued date of the Official Assessment and Demand for Payment Notice. 
To dispute the Denial of a Claim for Refund, if DOR denies your 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 in the appropriate superior court. 
Georgia Tax Tribunal GTT hears and decides certain state tax disputes and is 
 
completely separate from DOR. Decisions of GTT (except small claims cases) may be 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 www.gataxtribunal.ga.gov and following the instructions. 
Superior Court An appeal in superior court must satisfy certain legal procedural requirements and must be accompanied by either a surety 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 legal counsel for an appeal to superior court. 
Collection Procedures 
If you fail to either pay or appeal an Official Assessment within 30 days, DOR may issue a State Tax Execution and impose a 20% collection fee. The State Tax Execution may be 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 your 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 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 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 the tax. 
Taxpayer Resolution Unit 
The Taxpayer Resolution Unit ensures that your rights as a taxpayer are protected and that you receive timely and courteous service from DOR. If you have exhausted all 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 taxpayer.resolution@dor.ga.gov. 
 
3 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Organizational Chart 
 
Robyn A. Crittenden 
State Revenue Commissioner 
 
Bethany Beasley 
Executive Assistant 
 
Frank O Connell 
Deputy State Revenue Commissioner & General Counsel 
 
Cristy Ethridge 
Executive Assistant 
 
Dominick Capotosto 
Deputy General Counsel 
 
Chester Cook 
Assistant Deputy Commissioner 
Tax Operations 
 
Frances Watson 
Assistant Deputy Commissioner 
External Operations 
 
Dr. Georgia Steele 
Assistant Deputy Commissioner 
Agency Operations, Governance & Planning 
 
Steven Alvarez 
Audits Division Director 
 
Stephen DeBaun 
Income Tax Policy Director 
 
James Beveridge 
Law Enforcement 
Director 
 
Kerry Herndon 
Compliance Division Director 
 
Amy Oneacre 
Sales Tax Policy Director 
 
Charles Nazerian 
Local Government Services Division 
Director 
 
Darcy Pyle 
Taxpayer Services Division 
Director 
 
Brent Bennett 
Motor Vehicle Division 
Director 
 
Ken Nash 
Chief Financial Officer 
 
Debbie Smith 
Chief Human Resources Officer 
 
Ananias Williams 
Chief Information Officer 
 
Mason Rainey 
External Affairs & Communications 
Director 
 
Jonathan Coulborn 
Internal Audit Director 
 
Information Technology 
Division 
 
ITS Governance 
Division 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 4 
 
 Organization of the Department 
 
The Department of Revenue is organized into eleven operational divisions described below. Many of the Agency s divisions focus directly on tax collection and distribution while others provide administrative support to their counterparts. 
Administration 
The Administration Division houses the Commissioner's Office and all administrative functions. Each administrative support function operates as an independent office. The DOR administrative offices include - Finance, Human Resources, Internal Audits, External Affairs, Information Technology and the Office of the General Counsel 
The Finance team manages the financial resources of the Department. They own general accounting functions like ledger maintenance, deposits, reconciling, and mandated reporting of all revenue collection activity. Similarly, the Finance team also facilitates agency procurement, financial reporting and analysis, fleet management, real property management, and surplus property processing. 
The Internal Audits (IA) team identifies and investigates potential threats facing the Department and provides objective consultation and recommendations to agency leaders. IA 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 Integrated Tax Solution Governance and Information Technology Divisions report 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. 
Tax Operations Divisions - Audits, Compliance, Office of Tax Policy and Taxpayer Services and Processing Division 
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, flow-through entities, withholding, film and other tax credits, and miscellaneous excise taxes (e.g., motor fuel, International Fuel Tax Agreement (IFTA), 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 sales and use tax is collected and remitted appropriately. 
The Taxpayer Services and Processing 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. 
The Office of Tax Policy develops and supports the implementation of 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. 
External Operations Divisions - Law Enforcement, Local Government Services and Motor Vehicles 
The Alcohol and Tobacco Division regulates state-mandated licensing of Georgia's alcohol and tobacco industry. 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 accounts to ensure accuracy and compliance. Finally, the Alcohol and Tobacco Division operates a call center to provide counsel and support to taxpayers. 
The Office of Special Investigations (OSI) investigates motor vehicle title and registration fraud, State Motor Fuel enforcement to include IRP, IFTA, and CMV laws and regulations, internal affairs complaints, and the physical security of the Department. The office also conducts internal affairs investigations. 
 
5 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 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, 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 or operation 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 159 elected county tax commissioners. 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 |66 
 
 Regional Offices 
 
Albany 
735 N Westover Blvd Suite A Albany, GA 31707 Telephone: (229) 430-4241 
Athens 
1047 Summit Grove Drive Building 100, Suite 101 Watkinsville, Georgia 30677 Telephone: (706) 389-6977 
Atlanta 
1800 Century Blvd., Suite 12000 Atlanta, GA 30345 Telephone: (404) 417-6605 
Augusta 
610 Ronald Reagan Dr., Bldg G-1 Evans, GA 30809 Telephone: (706) 650-6300 
Cartersville 
314 East Main St, Suite 150 Cartersville, GA 30120 Telephone: (770) 387-4060 
 
Columbus 
1501 13th Street, Suite A Columbus, GA 31901 Telephone: (706) 649-7451 
Douglas 
1214 North Peterson Ave., Suite 1 Douglas, GA 31533 Telephone: (912) 389-4094 
Gainesville 
528 A Broad Street SE Gainesville, GA 30501 Telephone: (770) 718-3700 
Cartersville Atlanta 
South Metro 
 
Columbus 
 
Albany 
 
Macon 
6055 Lakeside Commons Dr., Suite 220 Macon, GA 31210 Telephone: (478) 471-3550 
Savannah 
1000 Town Center Blvd Building 900, Suite A Pooler, GA 31322 Telephone: (912) 748-5199 
South Metro 
4125 Welcome All Road, Suite 914 Atlanta, GA 30349 Telephone: (404) 724-7200 
Gainesville Athens 
Augusta Macon 
Savannah Douglas 
 
7 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 2021 Year In Review 
11sStTQQuUarAtRerTER 
 The Motor Vehicle Division kicked off hosting monthly webinars for stakeholder groups such as county tax 
commissioners and their staff. 
 The Department transitioned the Integrated Tax System (ITS) and several supporting applications to the 
cloud to improve efficiency and reduce operational costs. 
 The Audits Division implemented the new Film Tax Credit Audits program. This program certifies 
outside audit firms to assist in conducting audits for the Department. 
 The Department completed Rollout 2 of DRIVES 
by bringing the Driver's License system online with the Department of Driver Services (DDS). This implementation also included a software upgrade for Motor Vehicle and County Tag Office users. 
22NndDQQuUaArtReTrER 
 Launch of the revamped Georgia Electronic Insurance 
Compliance System (GEICS). The updated database of all motor vehicles and their current insurance status and provides for better support for compliance and information upload. 
 DOR recognized for participation in the Georgia Oglethorpe and Florida Governor's Sterling Performance 
Excellence assessment program. 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 8 
 
 Q3RuDarQteUr A3RTER 
 The Department re-organized key divisions within the functional 
areas of Tax Operations, External Operations, and Administration. 
 The Department's International Registration Plan (IRP) 
system transitioned to the cloud in a continued focus on improving efficiency and reducing operational costs. 
4TH QUARTER 4th Quarter 
 The Department received the Governor s Award for the 
State Charitable Contributions Program (SCCP) for donating the most money to charity of the agencies in the 501 to 1000 employees category and exceeded our internal goal by over 15%. The program encourages charitable giving among state employees and agencies to work together to raise money for various charities including making individual donations to the charity of their choice. 
 Renewed agency-wide focus on our call center performance and customer service options for 
customers. This initiative includes expanded communication options such as email support to increase service options. 
 New Location of the Athens Regional Office  The Department's Athens Regional Office relocated to 
a new facility at 1047 Summit Grove Drive, Building 100, Suite 101, Watkinsville, Georgia 30677. Regional offices are primarily staffed with Revenue Agents to provide general taxpayer assistance, and to identify and collect liabilities of business taxes and fees administered by the Department. The Athens Regional Office serves Banks, Barrow, Clarke, Elbert, Franklin, Greene, Hart, Jackson, Madison, Morgan, Newton, Oconee, Oglethorpe, Rockdale, Stephens, and Rockdale counties. 
9 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Tax Category Descriptions 
 
Alcohol Taxes 
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 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 (excise tax) 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 twelveounce 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 within Georgia are taxed at 11 cents per liter. 
 Manufactured outside of Georgia are taxed at 40 cents per liter. 
Dessert wines (more than 14 percent, but not more than 21 percent alcohol by volume) 
 Manufactured within Georgia are taxed at 27 cents per liter. 
 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 21 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 Taxes 
Georgia's current 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. 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 essentially the graduated scale used by Georgia joint filers today. 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. 
Motor Fuel Tax 
The state excise tax is the only statewide motor fuel tax. For calendar year 2021, the state excise tax rate is 28.7 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 32.2 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 Statistics and the 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 10 
 
 relative increase or decrease in fuel economy as set by the United States Department of Energy. The adjustment for the change in the CPI will no longer be used after July 1, 2025. Aviation gasoline is subject to a 1 per gallon excise tax so long as the fuel is sold to a licensed aviation distributor. 
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. 
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 3, 2023, the rate was reduced to 6.6%. 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 
 City of Atlanta 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. 
 
11 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 DOR By The Numbers 
Fiscal Year 2021 Net collections totaled $26,897,303,860 
This represents an increase of $3,196,374,429 or 13.5% compared to FY2020. 
Leading all categories in the itemization of net tax collections was Individual Income Tax with a total of $14,222,158,602, which accounted for over 50% of net revenue collections. This represents an increase of $1,814,018,016 or 14.62% compared to FY2020. 
 
52.9% 
Income Tax - Individual 
 
25.8% 
Sales and Use Tax 
 
Net Collections Percentage by 
Category: 
 
6.6% 
Motor Fuel Taxes 
6.5% 
Corporate Tax 
 
0.0% 
*Property Tax 
0.5% 
Hotel / Motel Fees 
0.85% 
Alcohol Beverage Tax 
 
4.3% 
Motor Vehicle Tag, Title and Fees 
1.6% 
Miscellaneous / Other Revenue 
0.9% 
Tobacco Tax 
*Property taxes are collected at the local government level. 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 12 
 
 Thousands Millions 
 
CORPORATE INCOME TAX During Calendar Year 2021... 
 
359 
 
344 
 
337 
 
278 
 
305 
 
CY2017 CY2018 CY2019 CY2020 CY2021 
 
86.9% 
received electronically 
 
13.1% 
received by mail 
 
CORPORATION INCOME TAX 
 
Approximately 337,000 
corporate tax returns were received and processed. 
The net tax collections totaled 
over $1.9 billion. 
$1,997 
$1,328 $1,351 $1,001 $1,091 
 
CY2017 CY2018 CY2019 CY2020 CY2021 
 
79.3% of the total number of 
corporation income tax returns were Georgia corporations. 
 
600 
 
600 
 
600 
 
600 
 
600 
 
600 
 
600 
 
600 
 
600 
 
600 
 
Georgia's overall corporate net taxable income totaled 
nearly $28 billion. 
 
25.7% of this total was 
reported by Georgia corporations. 
 
In Fiscal Year 2021, the Department issued 20,213 corporate tax refunds totaling $254.9 million. 
13 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 INDIVIDUAL INCOME TAX 
 
Thousands Millions 
 
During Calendar Year 2021... 
 
4,506 
 
4,821 
 
4,980 
 
5,196 
 
5,287 
 
CY2017 CY2018 CY2019 CY2020 CY2021 
 
98.2% 
received electronically 
 
1.8% 
received by mail 
 
Nearly 5.3 million individual 
income tax returns were received and processed. Net income tax collections totaled 
over $15.1 billion. 
$15,189 $11,297 $11,876 $12,147 $13,020 
CY2017 CY2018 CY2019 CY2020 CY2021 
 
Year Over Year Individual Income Tax Growth Trends: 
 
Number of Returns 
3.74% 
CY2021 5.2M CY2020 5.0M 
*Does not include amended returns. 
 
Adjusted Gross Income 
10.60% 
CY2021 $299.0B CY2020 $270.4B 
 
Taxable Net Income 
12.70% 
CY2021 $261.2B CY2020 $231.8B 
 
Tax Liability 
13.12% 
CY2021 $14.3B CY2020 $12.6B 
*This reflects 2020 tax liabilities processed in CY2021. 
 
Georgia, Southeast, and United States Per Capita Personal Income:: 
 
Georgia 
$51,780 
 
Southeast 
$52,096 
 
United States 
$59,510 
 
In Fiscal Year 2021, the Department issued almost 3.5 million individual tax refunds totaling nearly $2.7 billion. 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 14 
 
 SALES AND USE TAX 
 
In Fiscal Year 2021... 
 
Nearly $14.4 billion in sales and use tax payments were received by the Department. 
 
18.2% Food & Grocery 17.6% Other Retail 14.4% General Merchandise 11.5% Miscellaneous Services 
 
8.8% Home Furnishings 8.7% Wholesale 7.2% Utilities 5.4% Manufacturing 
 
3.3% Automotive 2.4% Other Services 1.6% Accommodations 0.9% Construction 
 
Net collections after adjustments combined with 
local distributions totaled over $14.0 billion. 
 
Over $6.9 billion retained by state. 
 
Sales and Use Tax Collections Distributed: 
 
$7.1 billion distributed to all local governments. 
 
4,442 sales and use tax refunds were issued totaling $104.1 million. 
 
During Calendar Year 2021... 
 
1,361 
 
1,475 
 
1,541 
 
1,605 
 
1,801 
 
Over 1.8 million sales and use tax 
returns were received and processed. 
 
Thousands 
 
CY2017 CY2018 CY2019 CY2020 CY2021 
 
99.9% 
received electronically 
 
15 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
0.1% 
received by mail 
 
 LOCAL GOVERNMENT SERVICES 
During this reporting period... 
Counties received a total of 
$5.5 billion in sales and 
use tax distribution. 
 
Net Property and Utility Digest Values totaled 
$411.4 billion. 
 
Top Ranked Counties... 
1 
 
Local Sales Tax Distribution: 
 
2 
 
3 
 
Fulton County 
$672.4 million 
 
Gwinnett County 
$364.6 million 
 
DeKalb County 
$356.6 million 
 
Net Property and Utility Digest Values: 
 
1 
 
2 
 
3 
 
Fulton County 
$72.3 billion 
 
Cobb County 
$37.0 billion 
 
Gwinnett County 
$36.1 billion 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 16 
 
 MOTOR VEHICLES In Fiscal Year 2021... 
The Department in partnership with 159 county tax commissioners and their offices issued: 
 
JAN 
21 
10.4 million 
registrations 
 
GEORGIA 
ABC1234 
2.4 million 
tags 
 
3.1 million 989 thousand* 
 
titles 
 
insurance notices mailed 
 
*Decrease reflects changes to insurance notification process. 
 
Registrations Issued: 
 
 64.2% Passenger Cars  20.7% Trucks  12.7% Trailers  2.1% Motorcycles  0.4% Bus 
0.0% Other 
 
Top Registered Active Specialty Tag: 
University of Georgia 
 
INTERNATIONAL REGISTRATION PLAN 
 
58,015 vehicles registered under the 
International Registration Plan (IRP) were based in Georgia. 
Over $84.5 million in 
registration fees were collected from Georgia and 58 other jurisdictions. 
 
17 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 ALCOHOL AND TOBACCO 
In Fiscal Year 2021... 
$471.5 million were collected in 
revenue from selective excise taxes. 
 51.6% Tobacco  19.7% Beer  18.5% Liquor  10.3% Wine 
 
$2.9 million collected in revenue 
from business license fees. 
 65.3% Liquor Dealer  17.5% Cigar & 
Cigarette Dealer  9.6% Wine Dealer  7.6% Beer Dealer 
 
Over $1.7 million in alcohol and tobacco delinquent taxes, fees, and fines were collected. 
 
More than $1.1 million in delinquent taxes. 
 
$84 thousand in fees. 
 
$457 thousand in fines/penalties. 
 
Alcohol and Tobacco Division Performance for Fiscal Year 2021... 
 
35 Agents 
Completed: 
 
11,253 
Inspections 
 
7,345 
Investigations 
 
1,482 
Citations 
 
315 
Arrests 
 
1 
Still Seizure 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 18 
 
 SPECIAL INVESTIGATIONS Office of Special Investigations Performance for Fiscal Year 2021... 
 
Over 
$93.9 million 
fraudulent refund claims blocked from issuance. 
 
Over 4.5 million tax returns reviewed. 
 
1,406 
total cases 
 
41 tax cases 
investigated 
 
1,365 auto crimes 
cases investigated 
 
3,051 
dyed fuel inspections conducted 
Issued 17 violations 
 
20,211 
salvage vehicle inspections performed state-wide 
 
19 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 AUDITS AND COMPLIANCE Tax Compliance Performance for Fiscal Year 2021... 
 
11 
regional offices 
 
136,485 
telephone calls seeking assistance 
 
5,407 
walk-in taxpayers seeking assistance 
 
75,405 
audits completed. 
36% found to be in compliance. 
 
Average Number of 
 
54 
 
Hours Per Audit: 
 
47 
hours 
 
hours 
 
9 
 
1 
 
hours 
 
hour 
 
Individual Withholding Miscellaneous Sales and 
 
Income Tax 
 
Tax 
 
Taxes 
 
Use Tax 
 
Over $946.1 million 
collected by auditors and revenue agents. 
Revenue Agents 
$611.9 million 
$3.5 million averaged per field agent 
 
In-State Auditors 
$169.4 million 
$2.4 million averaged per auditor 
Out-of-State Auditors 
$ 164.8 million 
$4.1 million averaged per auditor 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 20 
 
 TAXPAYER SERVICES AND PROCESSING Taxpayer Services Performance for Fiscal Year 2021... 
 
683,989 
in-bound calls 
 
595,270 
calls answered 
 
76% of calls 
answered in under 6 minutes. 
 
Taxpayer Workshops: 
 
21 workshops provided 
 
516 workshop attendees 
 
Processing Performance for Fiscal Year 2021... 
 
Total Returns Processed (Thousands): 
 
FY2021 FY2020 FY2019 FY2018 FY2017 
 
9,652 
8,030 8,556 
8,298 8,116 
 
21 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Appendix A: Revenue Collections 
 Net Revenue Collections by Category, 23  Net Revenue Collections by Month, 24  Refunds by Month, 24  Revenue Collections Summary, 25 
Appendix B: Corporate Income Tax 
 Net Corporate Tax Collections and 
Returns, 27 
 Corporation Income Tax Returns by 
Taxable Income Class, 28 
Appendix C: Individual Income Tax 
 Net Individual Income Tax Collections and 
Returns, 30 
 Growth Trend of Individual Income Tax, 31  Georgia, Southeast, and United States Per 
Capita Income, 31 
 Comparative Trends in Individual Income 
and State Income Tax Receipts, 32 
 Electronic Filing versus Paper Returns, 32  Summary of Tax Returns Processed, 32  Individual Income Tax by Income Class, 33 
Appendix D: Sales and Use Tax 
 Comparison of Sales Tax Collected and 
Distributed to Local Government by Fiscal Year, 34 
 Net Sales and Use Tax Collections by 
Month, 35 
 Sales and Use Tax Revenues by Business 
Group, 35 
Appendix E: Local Government Services 
 Taxable Values and Rates, General 
Property, and Public Utilities, 36 
 Economic Indicators by County, 37 
 
Appendices 
Appendix F: Motor Vehicles 
 Top 10 Active Registrations for Georgia 
Specialty License Plates, 40 
 Motor Vehicle Registrations, 41  Number of Motor Vehicle Registrations 
Issued by Major Category, 41 
 International Registration Plan (IRP) 
Registrations and Collections, 41 
Appendix G: Alcohol and Tobacco 
 Tax and Fee Collections by Alcohol and 
Tobacco Division, 43 
 Revenue from Selective Excise Taxes, 43  Revenue from Business License Fees, 43  Alcohol and Tobacco Division 
Performance Figures, 44 
Appendix H: Special Investigations 
 Office of Special Investigations 
Performance Figures, 45 
Appendix I: Audits and Compliance 
 Tax Compliance Performance Figures, 47 
Appendix J: Taxpayer Services and Processing 
 Taxpayer Services and Processing 
Performance Figures, 49 
Appendix K: Tax Credit Summaries 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 22 
 
 REVENUE COLLECTIONS 
 
Net Revenue Collections by Category (Thousands) 
 
Tax Type Income Tax - Individual Corporate Tax Sales and Use Tax Motor Fuel Taxes Motor Vehicle - Tag, Title and Fees 
 
Revenue 
 
$ 
 
14,222,159 
 
$ 
 
1,750,735 
 
$ 
 
6,948,296 
 
$ 
 
1,781,682 
 
$ 
 
1,150,467 
 
Tax Type 
 
Tobacco Tax 
 
$ 
 
Alcohol Beverages Tax 
 
$ 
 
Property Tax 
 
$ 
 
Hotel / Motel Fees 
 
$ 
 
Miscellaneous / Other Revenue & Fees $ 
 
Net Tax Collections 
 
$ 
 
Revenue 242,897 227,872 
174 138,963 434,059 26,897,304 
 
23 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Net Revenue Collections by Month (Thousands) 
 
Month July August September October November December January February March April May June Total 
 
FY2017 
 
FY2018 
 
$ 
 
1,605,953 $ 
 
1,719,389 $ 
 
$ 
 
1,690,362 $ 
 
1,686,388 $ 
 
$ 
 
2,014,329 $ 
 
2,076,319 $ 
 
$ 
 
1,768,000 $ 
 
1,710,500 $ 
 
$ 
 
1,719,372 $ 
 
1,844,044 $ 
 
$ 
 
2,058,839 $ 
 
2,264,947 $ 
 
$ 
 
2,200,410 $ 
 
2,568,577 $ 
 
$ 
 
1,175,538 $ 
 
1,231,391 $ 
 
$ 
 
1,566,472 $ 
 
1,558,311 $ 
 
$ 
 
2,261,733 $ 
 
2,310,424 $ 
 
$ 
 
1,726,567 $ 
 
1,758,059 $ 
 
$ 
 
1,957,530 $ 
 
1,978,075 $ 
 
$ 
 
21,745,105 $ 
 
22,706,424 $ 
 
FY2019 1,778,784 $ 1,803,791 $ 2,229,441 $ 2,012,940 $ 1,830,951 $ 2,162,494 $ 2,254,447 $ 1,299,571 $ 1,667,311 $ 2,870,106 $ 1,759,100 $ 2,124,117 $ 23,793,052 $ 
 
FY2020 1,834,522 $ 1,753,446 $ 2,245,173 $ 1,980,778 $ 1,808,572 $ 2,228,319 $ 2,355,225 $ 1,353,898 $ 1,830,758 $ 2,792,038 $ 1,581,089 $ 1,937,111 $ 23,700,929 $ 
 
FY2021 2,146,353 1,887,934 2,163,861 2,015,982 1,959,508 2,399,681 2,530,782 1,934,854 1,897,715 2,803,047 2,657,366 2,500,220 26,897,304 
 
Fiscal Year 2021 Refunds by Month 
 
Month 
July August September October November December January February March April May June Grand Total 
 
Individual 
 
Corporate 
 
Sales Taxes 
 
Refunds (Thousands) 
 
$ 
 
265,709 
 
$ 
 
102,413 
 
$ 
 
93,684 
 
$ 
 
170,728 
 
$ 
 
62,295 
 
$ 
 
58,700 
 
$ 
 
44,993 
 
$ 
 
129,974 
 
$ 
 
720,579 
 
$ 
 
457,878 
 
$ 
 
407,351 
 
$ 
 
160,460 
 
$ 2,674,764 
 
Number of Refunds 
 
Refunds (Thousands) 
 
310,924 $ 
 
24,470 
 
91,883 $ 59,801 $ 
 
16,815 16,581 
 
90,532 $ 30,750 $ 
 
44,293 23,717 
 
22,019 $ 
 
25,966 
 
17,780 $ 340,121 $ 
 
13,581 21,552 
 
1,207,486 $ 628,388 $ 
 
19,085 9,573 
 
501,507 $ 
 
26,007 
 
164,013 $ 3,465,204 $ 
 
13,273 254,913 
 
Number of Refunds 
 
Refunds (Thousands) 
 
1,811 $ 
 
6,358 
 
1,194 $ 3,739 $ 
 
9,631 10,343 
 
3,492 $ 1,391 $ 
 
14,653 7,758 
 
1,242 $ 
 
5,349 
 
928 $ 790 $ 
 
3,817 4,385 
 
1,433 $ 1,677 $ 
 
8,869 14,235 
 
1,459 $ 
 
4,442 
 
1,057 $ 20,213 $ 
 
14,274 104,114 
 
Number of Refunds 
283 492 288 258 103 311 251 564 806 420 269 397 4,442 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 24 
 
 Revenue Collections Summary (Thousands) 
 
Description 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
Corporate Tax Corporate Net Worth Tax Corporate Tax Assessments Corporate Income Tax Corporate Income Tax Refunds Business Occupation Tax Total Corporate Tax Individual Tax Individual Income Tax Returns Individual Inc. Tax Assessments 
 
$ 
 
45,106 $ 
 
41,745 $ 
 
49,742 $ 
 
52,600 $ 
 
57,859 
 
$ 
 
2,477 $ 
 
2,299 $ 
 
4,350 $ 
 
6,534 $ 
 
7,439 
 
$ 1,134,889 $ 1,197,094 $ 1,369,703 $ 1,453,230 $ 1,864,856 
 
$ 
 
(234,430) $ 
 
(260,813) $ 
 
(181,318) $ 
 
(309,196) $ 
 
(207,858) 
 
$ 
 
23,856 $ 
 
23,973 $ 
 
28,793 $ 
 
29,777 $ 
 
28,439 
 
$ 
 
971,898 $ 1,004,298 $ 1,271,270 $ 1,232,945 $ 1,750,735 
 
$ 
 
877,287 $ 
 
884,613 $ 1,275,182 $ 1,371,715 $ 1,600,368 
 
$ 
 
225,905 $ 
 
207,250 $ 
 
285,531 $ 
 
293,969 $ 
 
342,987 
 
Individual Estimated Payments 
 
$ 
 
904,133 $ 1,197,739 $ 
 
861,375 $ 
 
810,475 $ 
 
943,257 
 
Individual Withholding 
 
$ 11,126,493 $ 11,576,380 $ 11,780,320 $ 11,995,517 $ 13,091,155 
 
Non-Resident Composite Inc. Tax $ 
 
311,161 $ 
 
310,710 $ 
 
387,402 $ 
 
328,215 $ 
 
495,098 
 
Individual Income Tax Refunds 
 
$ (2,531,560) $ (2,648,375) $ (2,502,435) $ (2,449,131) $ (2,361,932) 
 
Fiduciary 
 
$ 
 
64,274 $ 
 
115,464 $ 
 
89,562 $ 
 
57,381 $ 
 
111,226 
 
Total Individual Tax 
 
$ 10,977,693 $ 11,643,781 $ 12,176,937 $ 12,408,141 $ 14,222,159 
 
Sales & Use Taxes 
 
Sales and Use Taxes - Gross 
 
$ 10,820,218 $ 11,545,262 $ 12,416,156 $ 12,447,478 $ 14,166,161 
 
Local Distributions 
 
$ (4,995,376) $ (5,537,812) $ (6,097,100) $ (6,190,833) $ (7,115,684) 
 
Sales Tax Refunds/Adjustments $ 
 
(94,797) $ 
 
(68,917) $ 
 
(66,772) $ 
 
(93,137) $ 
 
(102,182) 
 
Total Sales & Use Tax 
 
$ 5,730,045 $ 5,938,533 $ 6,252,284 $ 6,163,509 $ 6,948,296 
 
Other Taxes Estate Tax Property Tax Prepaid Motor Fuel Tax Motor Fuel Excise Tax Malt Beverage Excise Tax Liquor Excise Tax Wine Excise Tax Tobacco Taxes Motor Vehicle - Tag, Title, Fees 
 
$ 
 
-$ 
 
-$ 
 
5$ 
 
-$ 
 
5 
 
$ 
 
376 $ 
 
606 $ 
 
228 $ 
 
91 $ 
 
169 
 
$ 
 
456 $ 
 
278 $ 
 
10 $ 
 
37 $ 
 
0 
 
$ 1,740,507 $ 1,801,435 $ 1,837,944 $ 1,873,183 $ 1,781,682 
 
$ 
 
88,529 $ 
 
86,871 $ 
 
86,537 $ 
 
89,451 $ 
 
86,815 
 
$ 
 
64,975 $ 
 
67,297 $ 
 
69,902 $ 
 
73,754 $ 
 
92,643 
 
$ 
 
39,934 $ 
 
41,528 $ 
 
42,330 $ 
 
44,433 $ 
 
48,415 
 
$ 
 
220,774 $ 
 
224,910 $ 
 
223,363 $ 
 
225,531 $ 
 
242,897 
 
$ 1,358,817 $ 1,325,832 $ 1,265,174 $ 1,052,235 $ 1,150,467 
 
Total Other Taxes Business License Fees Liquor Licenses Liquor Pre-License Inves. Fees Tobacco License Fees Coin Operated Amusement Total Business License Fees 
 
$ 3,514,368 $ 3,548,757 $ 3,525,493 $ 3,358,715 $ 3,403,092 
 
$ 
 
3,823 $ 
 
3,958 $ 
 
4,022 $ 
 
3,979 $ 
 
4,219 
 
$ 
 
152 $ 
 
145 $ 
 
158 $ 
 
145 $ 
 
145 
 
$ 
 
162 $ 
 
166 $ 
 
184 $ 
 
167 $ 
 
311 
 
$ 
 
-$ 
 
-$ 
 
-$ 
 
-$ 
 
- 
 
$ 
 
4,137 $ 
 
4,269 $ 
 
4,364 $ 
 
4,291 $ 
 
4,674 
 
25 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Revenue Collections Summary (Thousands) Continued 
 
Description 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
Earnings - General Government 
 
Real Estate Transfer Tax 
 
$ 
 
1$ 
 
-$ 
 
-$ 
 
0$ 
 
0 
 
Out-of-State Contractors 
 
$ 
 
4$ 
 
4$ 
 
7$ 
 
(0) $ 
 
4 
 
Unclaimed Property Collections $ Public Service Commission Fees $ 
 
158,592 $ 1,022 $ 
 
177,637 $ 956 $ 
 
145,170 $ 1,047 $ 
 
143,893 $ 1,032 $ 
 
168,121 1,052 
 
Total Earnings General Gov't 
 
$ 
 
159,619 $ 
 
178,597 $ 
 
146,224 $ 
 
144,925 $ 
 
169,177 
 
Other Fees 
 
Fines & Assessments - Tobacco 
 
$ 
 
219 $ 
 
151 $ 
 
195 $ 
 
169 $ 
 
167 
 
Fines & Assessments - Alcohol 
 
$ 
 
408 $ 
 
342 $ 
 
440 $ 
 
298 $ 
 
364 
 
Fireworks Excise Tax Penalties & Interest - FiFa 
 
$ 
 
1,240 $ 
 
1,464 $ 
 
1,313 $ 
 
1,633 $ 
 
2,722 
 
$ 
 
72 $ 
 
2$ 
 
-$ 
 
-$ 
 
- 
 
Penalties & Interest - Individual $ 
 
103,741 $ 
 
94,460 $ 
 
121,081 $ 
 
114,689 $ 
 
109,879 
 
Penalties & Interest - Sales & Use $ 
 
34,013 $ 
 
43,386 $ 
 
38,835 $ 
 
36,344 $ 
 
37,311 
 
Penalties & Interest - Corporate $ 
 
21,705 $ 
 
12,661 $ 
 
13,447 $ 
 
14,720 $ 
 
13,567 
 
Penalties & Interest - Motor Fuel $ 
 
256 $ 
 
293 $ 
 
286 $ 
 
396 $ 
 
345 
 
Penalties & Interest - Alcohol 
 
$ 
 
42 $ 
 
50 $ 
 
73 $ 
 
75 $ 
 
193 
 
Penalties & Interest - Cigarette 
 
$ 
 
228 $ 
 
305 $ 
 
224 $ 
 
131 $ 
 
122 
 
State Hotel / Motel Fees 
 
$ 
 
171,864 $ 
 
174,454 $ 
 
179,984 $ 
 
152,391 $ 
 
138,963 
 
For Hire Ground Transportation Fees 
 
$ 
 
-$ 
 
-$ 
 
-$ 
 
-$ 
 
15,928 
 
Unallocated Tax 
 
$ 
 
4,516 $ 
 
6,123 $ 
 
959 $ 
 
7,210 $ 
 
10,325 
 
Other - ST Distribution Admin Fee $ 
 
49,041 $ 
 
54,498 $ 
 
59,643 $ 
 
60,348 $ 
 
69,286 
 
Total Other Fees Total Taxes Corporate Tax 
 
$ 
 
387,345 $ 
 
388,189 $ 
 
416,480 $ 
 
388,404 $ 
 
399,172 
 
$ 
 
971,898 $ 1,004,298 $ 1,271,270 $ 1,232,945 $ 1,750,735 
 
Individual Tax 
 
$ 10,977,693 $ 11,643,781 $ 12,176,937 $ 12,408,141 $ 14,222,159 
 
Sales & Use Tax 
 
$ 5,730,045 $ 5,938,533 $ 6,252,284 $ 6,163,509 $ 6,948,296 
 
Other Taxes 
 
$ 3,514,368 $ 3,548,757 $ 3,525,493 $ 3,358,715 $ 3,403,092 
 
Total Taxes Total Funds and Other Fees 
 
$ 21,194,004 $ 22,135,369 $ 23,225,984 $ 23,163,310 $ 26,324,281 
 
Business License Fees 
 
$ 
 
4,137 $ 
 
4,269 $ 
 
4,364 $ 
 
4,291 $ 
 
4,674 
 
Earnings - General Government $ 
 
159,619 $ 
 
178,597 $ 
 
146,224 $ 
 
144,925 $ 
 
169,177 
 
Other Fees 
 
$ 
 
387,345 $ 
 
388,189 $ 
 
416,480 $ 
 
388,404 $ 
 
399,172 
 
Total Funds and Other Fees 
 
$ 
 
551,101 $ 
 
571,055 $ 
 
567,068 $ 
 
537,619 $ 
 
573,023 
 
Total Revenue Collections 
 
$ 21,745,105 $ 22,706,424 $ 23,793,052 $ 23,700,929 $ 26,897,304 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 26 
 
 CORPORATE INCOME TAX 
 
Net Corporate Tax Collections and Returns 
 
CY2017 
 
CY2018 
 
Corporate Tax Returns (Thousands) 
 
278 
 
305 
 
Corporate Tax Net Collections (Millions) 
 
$ 
 
1,001 $ 
 
1,091 $ 
 
Note: Figures represent returns processed in a particular year and do not relate to tax periods. 
 
CY2019 359 
1,328 $ 
 
CY2020 344 
1,351 $ 
 
CY2021 337 
1,997 
 
27 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 CY2020 Corporation Income Tax Returns by Taxable Income Class 
 
Taxable Income Class 
 
Number of Returns 
 
Percent of Returns 
 
Georgia Net Taxable Income (i) 
 
Georgia Corporation Income Tax Returns 
 
$0 or Less 
 
222,763 
 
93.54% 
 
$1 - $5,000 
 
4,184 
 
1.76% $ 
 
7,293,219 
 
$5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 
 
1,646 2,690 2,019 
 
0.69% $ 1.13% $ 0.85% $ 
 
12,012,369 43,994,924 72,601,877 
 
$50,000 - $100,000 
 
1,599 
 
0.67% $ 
 
114,114,217 
 
$100,000 - $250,000 
 
1,360 
 
0.57% $ 
 
212,259,956 
 
$250,000 - $500,000 $500,000 - $1,000,000 
 
700 
 
0.29% $ 
 
245,581,350 
 
488 
 
0.20% $ 
 
344,602,897 
 
Over $1,000,000 
 
704 
 
0.30% $ 
 
4,615,402,814 
 
Total 
 
238,153 
 
Out of State Corporation Income Tax Returns 
 
$0 or Less 
 
46,905 
 
100.00% $ 76.81% 
 
5,667,863,623 
 
$1 - $5,000 
 
2,998 
 
4.91% $ 
 
4,963,889 
 
$5,000 - $10,000 
 
1,070 
 
1.75% $ 
 
7,824,043 
 
$10,000 - $25,000 $25,000 - $50,000 
 
1,629 1,353 
 
2.67% $ 2.22% $ 
 
26,836,773 49,154,825 
 
$50,000 - $100,000 
 
1,393 
 
2.28% $ 
 
100,414,636 
 
$100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 
 
1,766 1,204 
954 
 
2.89% $ 1.97% $ 1.56% $ 
 
287,700,886 427,521,572 676,768,449 
 
Over $1,000,000 
 
1,798 
 
2.94% $ 
 
14,617,713,390 
 
Total 
 
61,070 
 
100.00% $ 
 
16,198,898,463 
 
Total Corporation Income Tax Returns 
 
$0 or Less 
 
269,668 
 
90.12% 
 
$1 - $5,000 
 
7,182 
 
2.40% $ 
 
12,257,108 
 
$5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 
 
2,716 4,319 3,372 
 
0.91% $ 1.44% $ 1.13% $ 
 
19,836,412 70,831,697 121,756,702 
 
$50,000 - $100,000 
 
2,992 
 
1.00% $ 
 
214,528,853 
 
$100,000 - $250,000 
 
3,126 
 
1.04% $ 
 
499,960,842 
 
$250,000 - $500,000 $500,000 - $1,000,000 
 
1,904 1,442 
 
0.64% $ 0.48% $ 
 
673,102,922 1,021,371,346 
 
Over $1,000,000 
 
2,502 
 
0.84% $ 
 
19,233,116,204 
 
Total 
 
299,223 
 
Note: (i) Report does not include income passed through to the shareholders. 
 
100.00% $ 
 
21,866,762,086 
 
Percent of Net Taxable Income 
0.13% 0.21% 0.78% 1.28% 2.01% 3.74% 4.33% 6.08% 81.43% 100.00% 
0.03% 0.05% 0.17% 0.30% 0.62% 1.78% 2.64% 4.18% 90.24% 100.00% 
0.06% 0.09% 0.32% 0.56% 0.98% 2.29% 3.08% 4.67% 87.96% 100.00% 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 28 
 
 CY2021 Corporation Income Tax Returns by Taxable Income Class 
 
Taxable Income Class 
 
Number of Returns 
 
Percent of Returns 
 
Georgia Net Taxable Income (i) 
 
Georgia Corporation Income Tax Returns 
 
$0 or Less 
 
229,774 
 
93.79% 
 
$1 - $5,000 
 
4,003 
 
1.63% $ 
 
7,070,087 
 
$5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 
 
1,566 2,566 1,926 
 
0.64% $ 1.05% $ 0.79% $ 
 
11,634,261 41,901,432 69,174,426 
 
$50,000 - $100,000 
 
1,545 
 
0.63% $ 
 
110,123,808 
 
$100,000 - $250,000 
 
1,477 
 
0.60% $ 
 
232,940,302 
 
$250,000 - $500,000 $500,000 - $1,000,000 
 
767 
 
0.31% $ 
 
271,167,832 
 
505 
 
0.21% $ 
 
351,285,332 
 
Over $1,000,000 
 
863 
 
0.35% $ 
 
5,988,301,663 
 
Total 
 
244,992 
 
Out of State Corporation Income Tax Returns 
 
$0 or Less 
 
48,914 
 
100.00% $ 76.32% 
 
7,083,599,143 
 
$1 - $5,000 
 
3,044 
 
4.75% $ 
 
5,064,453 
 
$5,000 - $10,000 
 
1,102 
 
1.72% $ 
 
8,044,420 
 
$10,000 - $25,000 $25,000 - $50,000 
 
1,702 1,510 
 
2.66% $ 2.36% $ 
 
28,267,132 54,313,966 
 
$50,000 - $100,000 
 
1,493 
 
2.33% $ 
 
107,689,997 
 
$100,000 - $250,000 $250,000 - $500,000 $500,000 - $1,000,000 
 
1,951 1,315 1,018 
 
3.04% $ 2.05% $ 1.59% $ 
 
314,430,189 468,543,851 720,892,522 
 
Over $1,000,000 
 
2,043 
 
3.19% $ 
 
18,734,171,794 
 
Total 
 
64,092 
 
100.00% $ 
 
20,441,418,324 
 
Total Corporation Income Tax Returns 
 
$0 or Less 
 
278,688 
 
90.17% 
 
$1 - $5,000 
 
7,047 
 
2.28% $ 
 
12,134,540 
 
$5,000 - $10,000 $10,000 - $25,000 $25,000 - $50,000 
 
2,668 4,268 3,436 
 
0.86% $ 1.38% $ 1.11% $ 
 
19,678,681 70,168,564 123,488,392 
 
$50,000 - $100,000 
 
3,038 
 
0.98% $ 
 
217,813,805 
 
$100,000 - $250,000 
 
3,428 
 
1.11% $ 
 
547,370,491 
 
$250,000 - $500,000 $500,000 - $1,000,000 
 
2,082 1,523 
 
0.67% $ 0.49% $ 
 
739,711,683 1,072,177,854 
 
Over $1,000,000 
 
2,906 
 
0.94% $ 
 
24,722,473,457 
 
Total 
 
309,084 
 
Note: (i) Report does not include income passed through to the shareholders. 
 
100.00% $ 
 
27,525,017,467 
 
Percent of Net Taxable Income 
0.10% 0.16% 0.59% 0.98% 1.55% 3.29% 3.83% 4.96% 84.54% 100.00% 
0.02% 0.04% 0.14% 0.27% 0.53% 1.54% 2.29% 3.53% 91.65% 100.00% 
0.04% 0.07% 0.25% 0.45% 0.79% 1.99% 2.69% 3.90% 89.82% 100.00% 
 
29 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 INDIVIDUAL INCOME TAX 
 
Net Individual Income Tax Collections and Returns 
 
Number of Individual Returns Processed (Thousands) 
 
CY2017 4,506 
 
CY2018 4,821 
 
Net Individual Income Tax Collections (Millions) 
 
$ 
 
11,297 $ 
 
11,876 $ 
 
Note: Figures represent returns processed in a particular year and do not relate to tax periods. 
 
CY2019 4,980 
12,147 $ 
 
CY2020 5,196 
13,020 $ 
 
CY2021 5,287 
15,189 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 30 
 
 Growth Trend of Individual Income Tax (Thousands) 
 
CY2017 
 
CY2018 
 
CY2019 
 
CY2020 
 
CY2021 
 
Number of Returns (i) Adjusted Gross Income (ii) 
 
4,470 
 
4,714 
 
4,824 
 
5,043 
 
5,232 
 
$ 214,063,094 $ 244,142,908 $ 255,711,513 $ 270,352,200 $ 299,011,183 
 
Taxable Net Income 
 
$ 169,114,690 $ 196,221,635 $ 216,456,139 $ 231,797,552 $ 261,227,626 
 
Tax Liability (iii) 
 
$ 9,408,133 $ 10,991,393 $ 12,207,474 $ 12,607,899 $ 14,261,566 
 
Annual Numerical Increase/Decrease 
 
Number of Returns (i) 
 
Adjusted Gross Income (ii) 
 
$ 
 
(90) 
 
244 
 
110 
 
219 
 
189 
 
(6,629,080) $ 30,079,814 $ 11,568,605 $ 14,640,687 $ 28,658,983 
 
Taxable Net Income Tax Liability (iii) 
 
$ (6,648,009) $ 27,106,945 $ 20,234,504 $ 15,341,414 $ 29,430,074 
 
$ 
 
(388,380) $ 1,583,260 $ 1,216,080 $ 
 
400,425 $ 1,653,667 
 
Annual Percentage Increase/Decrease Number of Returns (i) Adjusted Gross Income (ii) 
 
-1.97% -3.00% 
 
5.46% 14.05% 
 
2.33% 4.74% 
 
4.54% 5.73% 
 
3.74% 10.60% 
 
Taxable Net Income 
 
-3.78% 
 
16.03% 
 
10.31% 
 
7.09% 
 
12.70% 
 
Tax Liability (iii) 
 
-3.96% 
 
16.83% 
 
11.06% 
 
3.28% 
 
13.12% 
 
Note: (i) Does not include amended returns. (ii) Georgia Adjusted Gross Income from returns filed by full-year resident only. (iii) Reflects 2020 tax liabilities processed in CY2021. 
 
Georgia, Southeast, and United States Per Capita Personal Income (Dollars) 
 
Georgia Southeast United States 
 
CY2016 42,159 43,337 49,246 
 
CY2017 44,145 45,198 51,640 
 
CY2018 46,482 47,337 54,446 
 
Note: All data gleaned from BEA website using the "Interactive" tab provided at http://www.bea.gov/itable 
 
CY2019 48,236 49,159 56,490 
 
CY2020 51,780 52,096 59,510 
 
31 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Comparative Trends in Georgia's Individual Income and State Income Tax Receipts 
 
Total Individual Personal Income 
 
Amount (Millions) 
 
$ 
 
Change from Prior Year (%) 
 
Individual Income Tax Receipts 
 
Net Amount (Millions) 
 
$ 
 
Change from Prior Year (%) 
 
Income Elasticity Ratio (i) 
 
Income Elasticity Ratio 
 
CY2016 
434,677 $ 5.67% 
10,579 $ 5.73% 
1.01 
 
CY2017 
460,403 $ 5.92% 
11,297 $ 6.79% 
1.15 
 
CY2018 
488,964 $ 6.20% 
11,876 $ 5.13% 
0.83 
 
CY2019 
512,138 $ 4.74% 
12,147 $ 2.28% 
0.48 
 
CY2020 
554,567 8.28% 
13,020 7.19% 
0.87 
 
Notes: (i) 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 2021 Electronic Filing versus Paper Returns (Thousands) 
 
Filing Type 
 
Individual Income Tax 
 
Withholding Tax 
 
Corporate Tax 
 
Sales and Use Tax 
 
E-filing Paper returns Total 
 
5,193 94 
5,287 
 
1,699 29 
1,728 
 
293 
 
1,800 
 
44 
 
1 
 
337 
 
1,801 
 
Note: Individual Income Tax includes amended returns. Figures represent returns processed in particular year and do not relate to tax periods. 
 
Total Returns 
8,985 168 
9,153 
 
Summary of Tax Returns Processed (Thousands) 
 
Individual Income Tax Individual Amended Tax Withholding Corporate Tax Sales and Use Tax Total of all Tax Types 
 
CY2017 4,460 46 1,521 278 1,361 7,665 
 
CY2018 4,765 56 1,391 305 1,475 7,992 
 
CY2019 4,906 74 1,333 359 1,541 8,213 
 
CY2020 5,122 74 1,411 344 1,605 8,556 
 
CY2021 5,217 70 1,728 337 1,801 9,153 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 32 
 
 Calendar Year 2021 Individual Income Tax by Income Class 
 
Georgia AGI 
Over Million Over 500,000 Over 100,000 Over 50,000 Over 30,000 Over 25,000 Over 20,000 Over 15,000 Over 14,000 Over 13,000 Over 12,000 Over 11,000 Over 10,000 Over 9,000 Over 8,000 Over 7,000 Over 6,000 Over 5,000 Over 4,000 Over 3,000 Over 2,000 Over 1,000 Under 1,000 NonRes/ Partial Totals 
 
Number of Returns 
 
Percent of Total Returns 
 
Net Taxable Income 
 
Percent of Net 
Taxable Income 
 
Average Net Taxable 
Income (Dollars) 
 
14,617 
 
0.3% $ 39,333,493,210 15.1% $ 2,690,942 $ 
 
29,853 
 
0.6% $ 18,355,169,029 
 
7.0% $ 614,852 $ 
 
668,784 12.8% $ 101,266,100,248 38.8% $ 151,418 $ 
 
886,242 16.9% $ 49,043,590,861 18.8% $ 
 
55,339 $ 
 
849,596 16.2% $ 23,157,091,748 
 
8.9% $ 
 
27,257 $ 
 
291,205 
 
5.6% $ 
 
4,850,342,529 
 
1.9% $ 
 
16,656 $ 
 
303,733 
 
5.8% $ 3,678,041,613 
 
1.4% $ 
 
12,109 $ 
 
317,104 
 
6.1% $ 
 
2,381,808,556 
 
0.9% $ 
 
7,511 $ 
 
64,688 
 
1.2% $ 
 
307,126,848 
 
0.1% $ 
 
4,748 $ 
 
60,840 
 
1.2% $ 
 
262,954,901 
 
0.1% $ 
 
4,322 $ 
 
62,681 
 
1.2% $ 
 
228,048,919 
 
0.1% $ 
 
3,638 $ 
 
65,424 
 
1.3% $ 
 
180,836,335 
 
0.1% $ 
 
2,764 $ 
 
63,279 
 
1.2% $ 
 
127,369,007 
 
0.0% $ 
 
2,013 $ 
 
57,221 
 
1.1% $ 
 
85,315,142 
 
0.0% $ 
 
1,491 $ 
 
57,728 
 
1.1% $ 
 
47,810,353 
 
0.0% $ 
 
828 $ 
 
57,380 
 
1.1% $ 
 
10,740,354 
 
0.0% $ 
 
187 $ 
 
55,566 
 
1.1% $ 
 
621,534 
 
0.0% $ 
 
11 $ 
 
55,412 
 
1.1% $ 
 
239,662 
 
0.0% $ 
 
4$ 
 
55,846 
 
1.1% $ 
 
37,491 
 
0.0% $ 
 
1$ 
 
56,482 
 
1.1% $ 
 
10,622 
 
0.0% $ 
 
0$ 
 
56,408 
 
1.1% $ 
 
513 
 
0.0% $ 
 
0$ 
 
55,864 
 
1.1% $ 
 
- 
 
0.0% $ 
 
-$ 
 
535,463 10.2% $ 
 
- 
 
0.0% $ 
 
-$ 
 
Total Tax Liability 
2,258,734,409 1,049,617,890 5,679,259,087 2,641,159,283 1,165,928,170 
222,785,975 156,163,000 
88,506,735 9,655,937 7,749,998 6,040,843 4,220,530 2,647,082 1,505,556 690,035 122,858 9,887 3,167 581 160 23 12 128 
 
Returns with no 
Net Taxable Income 
 
Avgerage Tax 
Liability (Dollars) 
 
48 $ 154,528 
 
59 $ 35,160 
 
817 $ 8,492 
 
2,578 $ 2,980 
 
8,545 $ 1,372 
 
4,405 $ 
 
765 
 
7,632 $ 
 
514 
 
22,392 $ 
 
279 
 
9,451 $ 
 
149 
 
9,834 $ 
 
127 
 
13,074 $ 
 
96 
 
12,657 $ 
 
65 
 
14,712 $ 
 
42 
 
17,861 $ 
 
26 
 
17,637 $ 
 
12 
 
29,727 $ 
 
2 
 
54,986 $ 
 
0 
 
55,062 $ 
 
0 
 
55,807 $ 
 
0 
 
56,461 $ 
 
0 
 
56,403 $ 
 
0 
 
55,864 $ 
 
0 
 
535,463 $ 
 
0 
 
510,238 
 
9.8% $ 17,910,876,906 
 
6.9% $ 
 
35,103 $ 
 
966,764,641 
 
134,474 $ 1,895 
 
5,231,654 100.0% $ 261,227,626,381 100.0% $ 
 
49,932 $ 14,261,565,987 1,175,949 $ 2,726 
 
33 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 SALES AND USE TAX 
 
Comparison of Sales Tax Collected and Distributed to Local Government (Millions) by Fiscal Year 
 
Net State Collection Change from Prior Year (%) Local Distributions Change from Prior Year (%) Total Sales Tax Change from Prior Year (%) 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
$ 
 
5,730 $ 
 
5,939 $ 
 
6,252 $ 
 
6,164 $ 
 
6,948 
 
4.62% 
 
3.65% 
 
5.27% 
 
-1.42% 
 
12.73% 
 
$ 
 
4,995 $ 
 
5,538 $ 
 
6,097 $ 
 
6,191 $ 
 
7,116 
 
2.13% 
 
10.87% 
 
10.09% 
 
1.54% 
 
14.94% 
 
$ 
 
10,725 $ 
 
11,477 $ 
 
12,349 $ 
 
12,354 $ 
 
14,064 
 
3.44% 
 
7.01% 
 
7.60% 
 
0.04% 
 
13.84% 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 34 
 
 Net Sales and Use Tax Collections by Month (Thousands) 
 
Month July August September October November December January February March April May June Total 
 
FY2017 
 
FY2018 
 
$ 
 
484,008 $ 
 
508,751 $ 
 
$ 
 
475,159 $ 
 
463,910 $ 
 
$ 
 
466,300 $ 
 
480,485 $ 
 
$ 
 
463,786 $ 
 
479,807 $ 
 
$ 
 
457,485 $ 
 
465,879 $ 
 
$ 
 
465,753 $ 
 
495,845 $ 
 
$ 
 
568,775 $ 
 
587,406 $ 
 
$ 
 
420,862 $ 
 
459,466 $ 
 
$ 
 
435,151 $ 
 
450,983 $ 
 
$ 
 
530,709 $ 
 
544,098 $ 
 
$ 
 
479,060 $ 
 
494,648 $ 
 
$ 
 
482,997 $ 
 
507,255 $ 
 
$ 
 
5,730,045 $ 
 
5,938,533 $ 
 
FY2019 523,812 $ 518,189 $ 514,125 $ 525,118 $ 488,716 $ 526,102 $ 599,022 $ 478,194 $ 468,461 $ 574,575 $ 508,309 $ 527,661 $ 6,252,284 $ 
 
FY2020 534,852 $ 535,581 $ 508,857 $ 522,896 $ 522,331 $ 526,262 $ 626,743 $ 469,413 $ 457,034 $ 492,142 $ 449,935 $ 517,464 $ 6,163,509 $ 
 
FY2021 585,991 593,646 319,212 574,888 515,776 574,525 690,510 545,859 532,661 712,637 657,688 644,902 6,948,296 
 
Sales and Use Tax Revenues by Business Group (Thousands) 
 
Accommodations Automotive Construction Food & Grocery General Merchandise Home Furnishings Manufacturing Miscellaneous Services Other Retail Other Services Utilities Wholesale Grand Total 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
$ 
 
307,790 $ 
 
330,594 $ 
 
362,879 $ 
 
294,899 $ 
 
230,779 
 
$ 
 
333,186 $ 
 
351,633 $ 
 
390,483 $ 
 
388,207 $ 
 
471,186 
 
$ 
 
113,346 $ 
 
109,774 $ 
 
117,558 $ 
 
131,255 $ 
 
132,017 
 
$ 2,029,832 $ 2,284,531 $ 2,458,712 $ 2,455,059 $ 2,620,012 
 
$ 1,684,404 $ 1,751,836 $ 1,841,736 $ 1,797,385 $ 2,065,966 
 
$ 
 
841,787 $ 
 
912,600 $ 1,083,077 $ 1,049,458 $ 1,267,736 
 
$ 
 
607,145 $ 
 
651,822 $ 
 
715,381 $ 
 
720,625 $ 
 
783,019 
 
$ 1,272,287 $ 1,375,966 $ 1,397,338 $ 1,427,985 $ 1,649,182 
 
$ 1,456,497 $ 1,568,420 $ 1,657,806 $ 1,833,769 $ 2,538,193 
 
$ 
 
356,524 $ 
 
199,204 $ 
 
204,080 $ 
 
233,948 $ 
 
337,709 
 
$ 
 
950,987 $ 
 
974,212 $ 1,052,377 $ 1,034,791 $ 1,029,990 
 
$ 
 
946,794 $ 1,037,537 $ 1,178,789 $ 1,172,802 $ 1,255,777 
 
$ 10,900,578 $ 11,548,129 $ 12,460,216 $ 12,540,183 $ 14,381,566 
 
35 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 LOCAL GOVERNMENT 
SERVICES 
 
Taxable Values and Tax Rates, State of Georgia for General Property and Public Utilities (Thousands) 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
General Property (Net of Exemptions) 
 
Personal Property 
 
$ 35,559,253 $ 29,693,164 $ 33,282,015 $ 31,601,604 $ 31,632,066 
 
Real Property 
 
$ 271,392,675 $ 239,625,094 $ 314,961,622 $ 341,382,186 $ 359,933,409 
 
Total 
 
$ 306,951,928 $ 269,318,258 $ 348,243,637 $ 372,983,790 $ 391,565,475 
 
Net Taxable Values 
 
Public Utilities 
 
$ 15,519,333 $ 14,976,658 $ 16,712,334 $ 18,153,021 $ 19,832,342 
 
Grand Total 
 
$ 322,471,261 $ 284,294,916 $ 364,955,971 $ 391,136,811 $ 411,397,817 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 36 
 
 Economic Indicators by County 
 
Economic Indicators by County 
 
County 
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp 
 
2020 County Local Sales Tax Distribution 
 
2020 Net Property and Utility Digest 
 
Rank Thousands Rank 
 
$ 12,433,343 78 $ 
 
972,512 60 
 
$ 
 
2,054,981 136 $ 
 
145,543 147 
 
$ 
 
3,931,105 116 $ 
 
234,701 130 
 
$ 
 
839,516 153 $ 
 
132,027 149 
 
$ 24,105,690 46 $ 1,021,481 58 
 
$ 11,366,983 82 $ 
 
537,252 89 
 
$ 42,631,974 32 $ 2,589,232 32 
 
$ 68,985,926 22 $ 4,382,196 20 
 
$ 
 
7,998,078 90 $ 
 
339,198 111 
 
$ 
 
4,363,183 108 $ 
 
320,484 115 
 
$ 101,563,018 12 $ 3,930,442 23 
 
$ 
 
4,526,522 106 $ 
 
250,052 126 
 
$ 
 
4,248,560 109 $ 
 
290,778 118 
 
$ 
 
3,485,269 120 $ 
 
436,657 100 
 
$ 21,818,788 49 $ 1,542,100 44 
 
$ 41,663,850 33 $ 2,013,753 35 
 
$ 15,211,310 62 $ 5,450,481 12 
 
$ 14,434,704 65 $ 
 
663,366 79 
 
$ 
 
1,378,621 147 $ 
 
115,303 151 
 
$ 27,355,913 43 $ 1,602,923 40 
 
$ 
 
4,188,639 111 $ 
 
254,635 125 
 
$ 64,702,266 24 $ 3,150,004 24 
 
$ 40,026,027 34 $ 1,601,684 41 
 
$ 
 
3,682,263 117 $ 
 
288,489 119 
 
$ 238,364,881 5 $ 14,185,509 5 
 
$ 
 
2,925,428 127 $ 
 
54,018 159 
 
$ 
 
9,167,510 87 $ 
 
418,174 105 
 
$ 99,003,434 13 $ 11,990,718 7 
 
$ 77,973,482 19 $ 4,096,643 21 
 
$ 
 
718,731 154 $ 
 
97,179 154 
 
$ 157,991,444 6 $ 7,554,262 10 
 
$ 
 
2,016,495 137 $ 
 
234,152 131 
 
$ 322,138,178 4 $ 36,988,682 2 
 
$ 20,912,980 51 $ 
 
808,502 70 
 
$ 20,165,947 52 $ 1,003,622 59 
 
$ 86,645,363 16 $ 5,297,212 14 
 
$ 
 
8,264,029 89 $ 
 
334,383 114 
 
$ 87,576,185 15 $ 6,278,831 11 
 
$ 
 
2,006,577 138 $ 
 
258,103 122 
 
$ 13,478,127 71 $ 
 
573,817 85 
 
County 
Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis 
 
2020 County Local Sales Tax Distribution 
 
2020 Net Property and Utility Digest 
 
Rank Thousands Rank 
 
$ 7,744,932 92 $ 
 
407,613 106 
 
$ 29,289,199 41 $ 1,451,498 45 
 
$ 15,035,462 63 $ 
 
868,821 66 
 
$ 356,630,185 3 $ 32,395,582 4 
 
$ 7,264,468 95 $ 
 
397,240 107 
 
$ 4,093,218 112 $ 
 
276,324 121 
 
$ 51,703,506 27 $ 1,909,623 37 
 
$ 85,293,853 18 $ 4,734,761 18 
 
$ 4,061,350 114 $ 
 
451,337 98 
 
$ 
 
513,890 159 $ 
 
107,307 152 
 
$ 31,006,986 40 $ 1,969,084 36 
 
$ 6,857,976 97 $ 
 
493,937 93 
 
$ 9,624,701 83 $ 
 
435,637 101 
 
$ 4,446,515 107 $ 
 
211,780 135 
 
$ 22,215,437 48 $ 1,592,856 42 
 
$ 86,151,931 17 $ 5,282,004 15 
 
$ 51,840,476 26 $ 2,837,312 29 
 
$ 136,347,644 8 $ 12,917,372 6 
 
$ 12,568,863 76 $ 
 
666,681 76 
 
$ 672,366,529 1 $ 72,349,240 1 
 
$ 18,441,361 56 $ 1,381,163 50 
 
$ 
 
632,212 155 $ 
 
87,643 156 
 
$ 71,302,545 21 $ 5,005,687 16 
 
$ 31,095,906 39 $ 1,559,479 43 
 
$ 9,240,863 85 $ 
 
510,402 90 
 
$ 15,974,962 60 $ 1,779,119 38 
 
$ 364,624,417 2 $ 36,126,734 3 
 
$ 22,885,082 47 $ 1,063,484 57 
 
$ 121,197,040 11 $ 8,430,070 8 
 
$ 1,660,025 143 $ 
 
345,168 109 
 
$ 13,497,788 70 $ 
 
750,007 72 
 
$ 9,328,119 84 $ 1,309,625 52 
 
$ 12,520,839 77 $ 
 
939,243 61 
 
$ 8,867,759 88 $ 
 
469,234 95 
 
$ 136,891,203 7 $ 7,668,969 9 
 
$ 90,248,438 14 $ 3,953,569 22 
 
$ 2,171,547 134 $ 
 
216,112 134 
 
$ 44,480,873 30 $ 2,692,214 30 
 
$ 3,577,310 119 $ 
 
451,669 97 
 
$ 7,250,047 96 $ 
 
319,368 116 
 
37 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Economic Indicators by County 
 
Economic Indicators by County 
 
County 
Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph 
 
2020 County Local Sales Tax Distribution 
 
2020 Net Property and Utility Digest 
 
Rank Thousands Rank 
 
$ 
 
6,153,943 103 $ 
 
429,242 102 
 
$ 
 
2,404,581 130 $ 
 
247,133 128 
 
$ 
 
1,333,890 148 $ 
 
150,264 146 
 
$ 
 
7,336,139 94 $ 
 
644,393 81 
 
$ 
 
6,420,580 100 $ 
 
497,258 91 
 
$ 
 
1,887,834 140 $ 
 
167,075 142 
 
$ 28,020,281 42 $ 1,302,152 53 
 
$ 13,372,263 73 $ 
 
881,143 65 
 
$ 31,356,411 37 $ 1,266,717 54 
 
$ 
 
2,316,004 131 $ 
 
247,063 129 
 
$ 
 
2,282,259 132 $ 
 
299,316 117 
 
$ 75,227,896 20 $ 2,879,508 27 
 
$ 13,796,116 68 $ 
 
886,585 64 
 
$ 
 
4,075,240 113 $ 
 
341,734 110 
 
$ 
 
7,755,693 91 $ 
 
747,207 73 
 
$ 
 
1,616,171 145 $ 
 
187,474 138 
 
$ 11,580,628 81 $ 
 
552,135 87 
 
$ 
 
3,998,959 115 $ 
 
462,707 96 
 
$ 
 
6,240,342 102 $ 
 
541,060 88 
 
$ 
 
1,848,713 141 $ 
 
177,845 139 
 
$ 
 
7,351,552 93 $ 
 
572,567 86 
 
$ 15,322,760 61 $ 1,418,047 47 
 
$ 
 
2,261,109 133 $ 
 
166,360 143 
 
$ 14,292,029 66 $ 
 
861,824 68 
 
$ 13,296,046 74 $ 
 
858,632 69 
 
$ 124,226,079 9 $ 5,433,399 13 
 
$ 47,878,938 28 $ 2,847,147 28 
 
$ 24,871,359 45 $ 2,142,605 34 
 
$ 
 
2,735,372 128 $ 
 
421,958 104 
 
$ 68,077,028 23 $ 4,685,503 19 
 
$ 14,593,042 64 $ 
 
677,488 75 
 
$ 18,652,568 55 $ 1,421,280 46 
 
$ 
 
6,270,867 101 $ 
 
446,507 99 
 
$ 
 
4,993,782 105 $ 
 
495,296 92 
 
$ 18,844,075 54 $ 
 
935,593 62 
 
$ 
 
3,095,110 123 $ 
 
222,191 133 
 
$ 11,759,180 80 $ 1,342,960 51 
 
$ 
 
549,022 157 $ 
 
73,515 157 
 
$ 13,417,605 72 $ 1,689,779 39 
 
$ 
 
2,081,710 135 $ 
 
175,830 140 
 
County 
Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total 
 
2020 County Local Sales Tax Distribution 
 
2020 Net Property and Utility Digest 
 
Rank Thousands Rank 
 
$ 123,993,731 10 $ 4,840,979 17 
 
$ 55,824,666 25 $ 2,655,770 31 
 
$ 1,163,496 150 $ 
 
106,865 153 
 
$ 4,216,233 110 $ 
 
381,767 108 
 
$ 3,114,539 122 $ 
 
255,528 123 
 
$ 33,803,854 36 $ 1,391,033 49 
 
$ 13,002,575 75 $ 
 
580,107 84 
 
$ 1,023,775 152 $ 
 
175,066 141 
 
$ 14,015,053 67 $ 
 
664,538 77 
 
$ 1,695,087 142 $ 
 
201,850 137 
 
$ 
 
526,204 158 $ 
 
57,741 158 
 
$ 6,539,423 99 $ 
 
428,622 103 
 
$ 2,989,246 124 $ 
 
231,638 132 
 
$ 3,420,346 121 $ 
 
248,691 127 
 
$ 2,964,644 126 $ 
 
278,688 120 
 
$ 27,053,173 44 $ 1,400,671 48 
 
$ 31,100,422 38 $ 
 
923,433 63 
 
$ 17,027,568 59 $ 
 
663,649 78 
 
$ 6,817,296 98 $ 
 
776,660 71 
 
$ 1,267,909 149 $ 
 
116,278 150 
 
$ 39,252,766 35 $ 2,147,203 33 
 
$ 2,715,555 129 $ 
 
202,215 136 
 
$ 1,966,772 139 $ 
 
254,876 124 
 
$ 17,879,028 57 $ 1,140,039 56 
 
$ 12,020,177 79 $ 
 
607,449 83 
 
$ 19,512,435 53 $ 1,212,964 55 
 
$ 46,838,822 29 $ 2,897,358 26 
 
$ 21,053,858 50 $ 
 
730,974 74 
 
$ 1,651,178 144 $ 
 
166,201 144 
 
$ 9,196,702 86 $ 
 
626,404 82 
 
$ 13,620,040 69 $ 
 
647,244 80 
 
$ 
 
570,497 156 $ 
 
96,002 155 
 
$ 1,128,904 151 $ 
 
142,418 148 
 
$ 17,505,568 58 $ 
 
863,799 67 
 
$ 43,515,286 31 $ 2,928,511 25 
 
$ 1,543,754 146 $ 
 
154,634 145 
 
$ 3,577,503 118 $ 
 
335,499 113 
 
$ 2,964,824 125 $ 
 
336,453 112 
 
$ 5,761,894 104 $ 
 
477,440 94 
 
$ 5,514,718,754 
 
$ 411,397,817 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 38 
 
 MOTOR VEHICLES 
39 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Top 10 Active Registrations for Georgia Specialty License Plates 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
University of Georgia 
 
58,990 
 
61,567 
 
57,424 
 
60,517 
 
63,472 
 
Wildlife 
 
55,747 
 
54,221 
 
52,781 
 
52,745 
 
54,273 
 
Bobwhite Quail 
 
41,174 
 
41,874 
 
41,905 
 
43,555 
 
46,122 
 
Educators 
 
19,221 
 
17,893 
 
16,188 
 
15,690 
 
15,503 
 
Wildlife Trout 
 
13,298 
 
13,324 
 
11,989 
 
11,983 
 
13,098 
 
Atlanta Falcons 
 
11,566 
 
13,211 
 
12,305 
 
12,750 
 
12,954 
 
Georgia Institute of Technology 
 
10,224 
 
11,356 
 
11,046 
 
11,962 
 
12,023 
 
Hummingbird 
 
13,945 
 
13,587 
 
13,211 
 
12,132 
 
10,801 
 
Marine Habitat 
 
798 
 
5,001 
 
7,297 
 
7,592 
 
9,722 
 
12,590 
 
11,236 
 
10,726 
 
9,308 
 
8,845 
 
Breast Cancer Awareness Note: The data presented is for specialty plates legislated under Georgia code 40-2-86 only. 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 40 
 
 Motor Vehicle Registrations 
Registrations Issued Tags Issued Titles Issued Insurance Notifications 
 
FY2017 9,578,056 2,135,654 2,845,825 1,313,952 
 
FY2018 9,740,847 2,128,434 2,839,254 1,292,096 
 
FY2019 10,453,617 
2,177,471 2,699,466 1,585,189 
 
FY2020 9,921,284 2,414,786 2,784,722 1,183,234 
 
FY2021 10,352,085 
2,382,497 3,065,302 
988,959 
 
Number of Motor Vehicle Registrations Issued by Major Category 
 
Passenger Cars Motorcycles Trucks Trailers Bus Other Total 
 
FY2017 6,188,639 
203,783 1,944,982 1,204,699 
35,732 221 
9,578,056 
 
FY2018 6,279,580 
203,639 1,977,924 1,243,511 
35,965 228 
9,740,847 
 
FY2019 6,821,356 
212,342 2,128,194 1,254,604 
37,067 54 
10,453,617 
 
FY2020 6,394,217 
203,890 2,048,320 1,238,445 
36,375 37 
9,921,284 
 
FY2021 6,648,810 
213,096 2,141,213 1,311,884 
37,049 33 
10,352,085 
 
International Registration Plan (IRP) Registrations and Collections 
 
Registrations 
Total Number of Georgia Based IRP Vehicles 
Collections 
Registration Fees Collected in Georgia that Remained in Georgia 
Registration Fees Collected by 58 Other IRP Jurisdictions Remitted to Georgia 
Total IRP Collection for Georgia 
 
FY2017 52,999 
 
FY2018 53,910 
 
FY2019 54,844 
 
FY2020 53,948 
 
FY2021 58,015 
 
$ 18,254,637 $ 18,424,756 $ 18,433,625 $ 20,465,897 $ 22,948,560 $ 52,272,919 $ 53,089,333 $ 57,207,136 $ 54,631,829 $ 61,613,485 $ 70,527,557 $ 71,514,088 $ 75,640,761 $ 75,097,726 $ 84,562,045 
 
41 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 ALCOHOL AND 
TOBACCO 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 42 
 
 Tax and Fee Collections by Alcohol and Tobacco Division (Thousands) 
 
FY2017 
 
FY2018 
 
FY2019 
 
Delinquent Tax Collections (i) 
 
$ 
 
Fee Collections (i) 
 
$ 
 
1,323 $ 248 $ 
 
1,334 $ 174 $ 
 
1,438 $ 65 $ 
 
Executive Orders/ Admin Penalties/Fines 
 
$ 
 
591 $ 
 
527 $ 
 
582 $ 
 
Total Collections and Fines Paid $ 
 
2,162 $ 
 
2,035 $ 
 
2,085 $ 
 
Notes: (i)Tax Collections and Fee Collections are from ATD Enforcement Only for period of July 1, 2019  June 30, 2020 (FY2020) 
 
FY2020 1,195 $ 90 $ 458 $ 1,743 $ 
 
FY2021 1,187 84 457 1,728 
 
Revenue from Selective Excise Taxes (Thousands) 
 
Beer Tobacco Liquor Wine Selective Excise Total 
 
FY2017 
 
$ 
 
89,215 $ 
 
$ 
 
220,494 $ 
 
$ 
 
65,020 $ 
 
$ 
 
39,937 $ 
 
$ 
 
414,666 $ 
 
FY2018 86,431 225,339 $ 67,341 $ 41,567 $ 420,678 $ 
 
FY2019 $ 86 ,947 $ 
224,339 $ 69,966 $ 42,412 $ 
336,717 $ 
 
FY2020 89,540 $ 225,081 $ 73,855 $ 44,442 $ 432,918 $ 
 
FY2021 92,700 243,359 87,012 48,419 471,490 
 
Revenue from Business License Fees (Thousands) 
 
Beer Dealers Cigar and Cigarette Dealers Liquor Dealers Wine Dealers Business Licenses Total 
 
FY2017 
 
$ 
 
181 $ 
 
$ 
 
244 $ 
 
$ 
 
1,689 $ 
 
$ 
 
241 $ 
 
$ 
 
2,355 $ 
 
FY2018 188 $ 249 $ 
1,724 $ 253 $ 
2,414 $ 
 
FY2019 201 $ 258 $ 
1,842 $ 251 $ 
2,552 $ 
 
FY2020 203 $ 365 $ 
1,859 $ 261 $ 
2,688 $ 
 
FY2021 221 512 
1,905 281 
2,919 
 
43 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Alcohol and Tobacco Division Performance Figures 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
Number of Alcohol Agents 
 
41 
 
39 
 
38 
 
32 
 
35 
 
Alcohol Inspections Alcohol Investigations (i) Alcohol Citations 
 
5,726 1,087 
885 
 
6,677 729 930 
 
6,565 216 935 
 
5,122 201 446 
 
5,883 267 655 
 
Underage Alcohol Investigations Underage Alcohol Citations Liquor License Investigaions (i) Still Seizures Tobacco Inspections 
 
3,243 256 
1,115 1 
5,428 
 
3,272 196 729 3 
5,787 
 
3,826 286 216 2 
5,237 
 
3,150 174 201 3 
4,278 
 
3,923 417 267 1 
5,370 
 
Tobacco Investigations 
 
28 
 
31 
 
20 
 
17 
 
47 
 
Tobacco Citations Underage Tobacco Investigations 
 
360 3,613 
 
426 3,897 
 
455 4,713 
 
286 3,159 
 
410 3,108 
 
Game Inspections 
 
- 
 
- 
 
N/A 
 
N/A 
 
N/A 
 
Felony Arrests 
 
10 
 
15 
 
7 
 
3 
 
1 
 
Misdemeanor Arrests 
 
234 
 
179 
 
276 
 
182 
 
314 
 
Notes: (i) Alcohol Investigations & Liquor License Investigations are the same thing. The number reported just includes those investigations handled by the Enforcement side which generally includes all liquor package stress and upper tier businesses. 
 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 44 
 
 SPECIAL 
 
INVESTIGATIONS 
 
Office of Special Investigations Performance Figures 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
Dyed Fuel Inspections 
Dyed Fuel Violations Amount of Fraudulent Return Payments Prevented (i) Tax Returns Reviewed Cases Investigated by Agents (i) Auto Crimes Title Fraud Cases Investigated Salvage Vehicle Inspections 
Inspections Completed State-Wide 
 
10,664 35 
$ 171,425,186 4,605,272 276 275 
22,695 
 
4,916 24 
$ 322,706,020 4,770,866 197 247 
23,060 
 
3,447 21 
$ 146,672,787 $ 4,871,086 128 401 
17,271 
 
1,540 3 
97,431,510 4,278,440 153 548 
17,813 
 
3,051 17 
$93,981,538 4,532,626 41 1,365 
20,211 
 
Percentage of Private Inspector Reports Reviewed 
 
4.35% 
 
7.34% 
 
8.43% 
 
7.27% 
 
25.30% 
 
Percentage of Private Inspector Completed Inspections Visually Inspected/Reviewed 
 
1.21% 
 
6.26% 
 
8.93% 
 
21.49% 
 
16.51% 
 
Percentage of Compliant Contractor Salvage Vehicle Inspectors 
 
92.00% 
 
98.67% 
 
99.60% 
 
99.51% 
 
Note: (i) FY2020 figures are revised to show the actual amount of fraudulent return payments prevented and the number of cases investigated by agents. 
 
98.77% 
 
45 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 AUDITS AND COMPLIANCE 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 46 
 
 Tax Compliance Performance Figures 
 
FY2017 
 
FY2018 
 
FY2019 
 
FY2020 
 
FY2021 
 
Number of Telephone Calls Seeking Assistance in the 11 Regional Offices (i)(ii) 
Number of Walk-in Taxpayers Seeking Assistance in the 11 Regional Offices (ii) 
Audits 
 
148,526 20,354 
 
143,676 21,203 
 
152,457 22,455 
 
151,210 20,287 
 
136,485 5,407 
 
Number of Audits Completed 
 
93,892 
 
103,031 
 
113,702 
 
87,850 
 
75,405 
 
Percentage of Audits Found to be in Compliance 
 
34.00% 
 
36.00% 
 
42.00% 
 
40.00% 
 
36.00% 
 
Average Number of Hours per Audit by Tax Type 
 
Sales and Use Tax 
 
48 
 
57 
 
55 
 
58 
 
54 
 
Individual Income Tax 
 
1 
 
1 
 
1 
 
1 
 
1 
 
Withholding Tax 
Miscellaneous Taxes including IFTA, IRP, Tobacco, Alcohol, Unclaimed Property 
Auditor Collections 
 
3 
 
2 
 
10 
 
5 
 
9 
 
26 
 
40 
 
45 
 
39 
 
47 
 
Total In-State 
 
$ 59,514,834.00 $ 134,123,876.00 $ 118,780,300.59 $ 67,636,958.59 $ 169,387,541.01 
 
Total Out-of-State Revenue Agent Collections Total Revenue Agent (ii) Average Collections 
 
$ 88,993,034.00 $ 102,734,945.00 $ 151,589,492.60 $ 83,188,601.74 $ 164,827,138.63 $ 571,165,133.00 $ 577,124,520.21 $ 644,513,035.88 $ 684,210,124.07 $ 611,943,431.31 
 
Per In-State Auditor 
 
$ 
 
888,281.00 $ 2,001,849.00 $ 1,605,139.20 $ 
 
966,242.27 $ 2,385,740.01 
 
Per Out-of-State Auditor 
 
$ 2,472,029.00 $ 2,776,620.00 $ 3,697,304.70 $ 2,079,715.04 $ 4,120,678.47 
 
Per Field Revenue Agent 
 
$ 3,461,606.00 $ 3,497,724.36 $ 5,370,941.97 $ 4,791,694.10 $ 3,537,244.75 
 
Note: (i) FY2020 includes calls through InContact, where Compliance assisted the Taxpayer Services Division. (ii) FY2020 figures are revised to show actual numbers. 
 
47 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 TAXPAYER SERVICES AND 
PROCESSING 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 48 
 
 Taxpayer Services and Processing Performance Figures 
 
Measure 
Taxpayer Services 
Number of in-bound calls 
Number of calls answered 
Percentage of in-bound calls answered 
Percentage of in-bound calls abandoned 
Average call wait time (in seconds) 
Average number of calls answered per customer service representative 
Number of taxpayer workshops provided 
Total number of taxpayer workshop attendees 
Processing Center 
Total returns processed 
Total returns processed by tax type Withholding 
Total returns processed by tax type Corporate 
Total returns processed by tax type Sales 
Total returns processed by tax type Individual 
Percentage of individual tax returns filed electronically 
Percentage of withholding tax returns filed electronically 
Percentage of corporate tax returns filed electroncially 
Percentage of sales tax returns filed electronically 
Percentage of total tax returns filed electronically 
Average time to process a return (days) 
Average time to process an electronic filing - individual (days) 
Average time to process a paper return - individual (days) 
 
FY2017 
1,076,225 797,923 74.00% 25.68% 360 14,189 21 209 
8,116,274 1,563,067 
288,429 1,349,188 4,543,121 
86.46% 90.44% 77.24% 97.05% 88.26% 11.01 
1.27 20.75 
 
FY2018 
966,307 614,977 
64.00% 36.00% 1,111 13,666 
14 236 
8,298,369 1,417,296 
271,304 1,479,053 4,780,718 
87.68% 92.89% 84.40% 97.15% 89.92% 34.77 
2.76 
66.78 
 
FY2019 
876,341 618,283 
70.55% 29.45% 1,260 13,616 
15 325 
8,555,671 1,338,904 
347,140 1,500,004 5,026,944 
85.32% 98.44% 77.63% 99.85% 89.77% 22.86 
4.91 40.81 
 
FY2020 
665,747 638,437 
95.90% 4.10% 89 
10,134 28 542 
8,030,005 1,365,223 
337,926 1,555,983 4,770,873 
90.67% 97.51% 81.81% 99.84% 92.46% 16.90 
3.75 30.06 
 
FY2021 
683,989 595,270 
87.02% 12.97% 
823 9,301 
20 516 
9,651,630 1,715,324 
345,513 1,729,237 5,861,556 
98.11% 97.00% 85.46% 99.94% 97.79% 
7.78 2.16 13.41 
 
49 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 Tax Credit Summaries 
 
Note: A return is required to be filed electronically if the return generates, allocates, claims, 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, e-mail, 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 1 year instead of the normal 3 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 Tier 1 Tier 2 Tier 3 Tier 4 
 
County Rankings 1 through 71 
72 through 106 107 through 141 142 through 159 
 
New Jobs Created 5 or more* 10 or more 15 or more 25 or more 
 
Credit Amount $3,500 $2,500 $1,250 $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 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 50 
 
 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 
Tier 1 Tier 2 Tier 3 or 4 
 
Tax Credit 
5% 3% 1% 
 
Activities 8% 5% 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 
 
51 | Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 
 
 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 Tier 1 Tier 2 
Tier 3 or 4 
 
Minimum Investment $ 5 Million $10 Million $20 Million 
 
Tax Credit 10% 8% 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. 
108 Qualified Transportation Credit. This is a credit of $25 per employee for any "qualified transportation fringe benefit" provided by an employer to an employee as described in Section 132(f) of the IRC of 1986. For more information, refer to O.C.G.A. 48-729.3.This credit was repealed on December 31, 2018 so only carryover can be used. 
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 ITHC and accompanied with Federal Form K-1 from the pro- viding entity and a schedule of the building allocation. For more information, refer to O.C.G.A. 48-7-29.6. 
110 Business Enterprise Vehicle Credit. This credit is for a business enterprise for the purchase of a mo- tor 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. 48-740.22. 
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. 
 
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 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 fulltime 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 ITHQ. 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 pe- riod. 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. 
116 Low Emission Vehicle Credit. This is a credit, the lesser of 10% of the cost of the vehicle or $2,500, for the purchase or lease of a new low emission vehicle. Also there is a credit for the conversion of a standard vehicle to a low emission vehicle which is equal to 10% of the cost of conversion, not to exceed $2,500 per converted vehicle. Certification approved by the Environmental Protection Division of the Department of Natural Resources must be included with the return for any credit claimed under this provision. A statement from the vehicle manufacturer is not acceptable. A low emission vehicle is defined as an "alternative fuel" vehicle and does not include any gasoline powered vehicles (i.e. hybrids). A "low speed vehicle" does not qualify for this credit. For more information, refer to O.C.G.A. 48-7- 40.16. The low emission vehicle tax credit was repealed and cannot be claimed for vehicles purchased or leased on or after July 1, 2015. 
117 Zero Emission Vehicle Credit. This is a credit, the lesser of 20% of the cost of the vehicle or $5,000, for the purchase or lease of a new zero emission vehicle. Also there is a credit for the conversion of a standard vehicle to a zero emission vehicle which is equal to 10% of the cost of conversion, not to exceed $2,500 per converted vehicle. Certification approved by the Environmental Protection Division of the Department of Natural Resources must be included with the return for any credit claimed under this provision. A statement from the vehicle manufacturer is not acceptable. A zero emission vehicle is a motor vehicle which has zero tailpipe and evaporative emissions as defined under rules and regulations of the Board of Natural Resources and includes an electric vehicle whose drive train is powered solely by electricity, provided the electricity is not generated by an on-board 
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 combustion device. A "low speed vehicle" does not qualify for this credit. For more information, refer to O.C.G.A. 48-7-40.16. The zero emission vehicle tax credit was repealed and cannot be claimed for vehicles purchased or leased on or after July 1, 2015. 
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 reg- istered and authorized to use the federal employment verification system known as "EVerify" 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 
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 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, 2021. 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, 2012, 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, 2016 the aggregate amount of tax credits shall not exceed $30 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. 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 sev- en-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 
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 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 autho- rized 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). This provides a tax credit for certified rehabilitation of any other certified structure. Standards set by the Department of Community Affairs must be met. For 
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 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. 2022 is the last year of the credit. 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 through 2024. 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.  48-740.26A 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 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 electronically from the Department through the Georgia Tax Center. For more information, refer to O.C.G.A.  48-7-29.21 and Revenue Regulation 560-7-8 -.60. 
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.  33-125 and Revenue Regulation 560-7-8-.63. 
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 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. 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. For more information, refer to O.C.G.A.  48-740.36 and Revenue Regulation 560-7-8-.65. 
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 Revenue Regulation 560-7-8-.66. 
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 Revenue Regulation 560-7-8-.67. 
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 
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 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: 
a) 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 
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 b) 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 
c) 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 Feder- al or Georgia income tax return. Partyear 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 com- munity 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 precep- torship 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 a 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. 
Georgia Department of Revenue Annual and Statistical Report Fiscal and Calendar Year 2021 | 60 
 
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