Georgia revenue quarterly, Oct. - Dec. 2001

GEORGIA REVENUE QUARTERLY

Roy E. Barnes, Governor

T. Jerry Jackson, Commissioner

DOR Expanding Its

Withholding EFT

Payment Program

The Georgia Department of Revenue is expanding its electronic funds transfer withholding payments program to include all taxpayers making withholding payments. "The program is purely voluntary for taxpayers who are not currently required to pay electronically," said Steve Lindsey manager of DOR's Withholding Section. Taxpayers who make monthly payments of $10,000 or more are required to make their payments electronically. "We are expanding our EFT withholding program to include all taxpayers because we believe it benefits the taxpayer," Lindsey said. He gave the following benefits of paying through EFT: ! Payments are credited much faster. ! Withholding tax filers
Software Forms And 2D Bar Coding
Forms that are produced by certain software companies will include the two dimensional bar code. For tax year 2001, it is not mandatory for every software company to use this.
Continued on page 3

would no longer have to submit a monthly payment voucher.
! The EFT payment is posted directly to the taxpayer's account.
For more information called either 404-417-2311 or toll free 800-659-1855.
DOR Refunds
$2.1 Million
In Credit
Balances
The Georgia Department of Revenue has refunded approximately $2.1 million dollars in under applied credit balances to Georgia taxpayers, since November 2000. An additional $1.4 million has been applied to taxpayers' estimate accounts. The refunds resulted from letters DOR sent to taxpayers advising them that they had a credit balance in their individual estimate account. The Department has mailed approximately 12,000 letters to taxpayers requesting they inform DOR how to handle the balance. Taxpayers can either apply the balance to their 2001 estimate account or ask for a refund.

The Georgia Department of Revenue has completed the move into its new headquarters at 1800 Century Center. Telephone numbers, directions and other move-related information is on pages 2-3.
Local Growth Rate Exceeds

State's Growth Rate

During the first six months of Fiscal Year 2002, distri-

FY 2001. For the first six months of FY 2002, state collections have decreased 5.6 percent.

butions to local taxing jurisdic-

In December 2001, local tax

tions have exceeded state rev- distributions were down 1.5

enue collections by 4.1 percent. percent compared to December

However, distributions to 2000. The state's collections

the local taxing jurisdictions were down 4.9 percent for the

have been down 1.5 percent same period.

compared to the same period in

Continued on page 3

October - December 2001

A Georgia Department of Revenue Publication

Commissioner's Letter
As the Department of Revenue begins the 2002 tax filing season, we are excited about several new programs that we are implementing to better serve you and your clients. Four initiatives merit mention. First, we have added married filing joint status to the 500EZ form. Second, we have expanded telefiling to include married couples filing joint
returns. Third, we have implemented the use of 2D bar coding. This increases the accuracy and speed of paper filed return processing with the added benefit of reducing processing costs. And, fourth, we have removed social security numbers from mailing labels as an added measure of security for Georgia filers.
However, along with these new initiatives, DOR like all State government agencies was forced to make some tough decisions regarding necessary budget reductions. As a result, our temporary staffing levels will be reduced for this tax filing season, which we anticipate will result in slower handling of paper returns and thus a longer time frame for issuance of refunds. You can be assured that while these results are likely, we are optimistic that Commissioner Jackson electronically filed returns will continue to increase and that other processing changes and enhancements we have implemented will work to mitigate these delays. Especially now, electronic filing is encouraged to ensure a timely refund. Last year Georgia led the nation in electronic filing volume, with 1.2 million Georgia taxpayers using electronic methods to file their returns. This was a 39 percent increase over the previous year. Additional information about electronic filing is available on our web site at www.gatax.org. The Georgia Department of Revenue has now completed its moves from the Trinity/ Washington Building to Century Center off Clairmont Road in DeKalb County and Tradeport, south of Atlanta. All offices are fully operational and ready to assist you. Directions and telephone numbers for both locations are listed in this issue of the Revenue Quarterly
Ordering Income Tax Forms
Income Tax Forms can be downloaded by going to DOR's web site at gatax.org and using the link to forms. Or they can be obtained by mail, phone or fax as indicated below ! BY MAIL: Indicate the specific form(s) desired and quantity desired. Include your name and mailing address. Mail your request to:
Georgia Income Tax Forms P.O. Box 740389
Atlanta, Georgia 30374-0389. Some forms are available in limited quantities and delivery may take three to four weeks. ! BY PHONE OR FAX: Tax form requests can be made 24 hours a day by calling (404) 417-6011. To receive a complete Fax-On-Demand index document showing all forms available via fax, select option 1. After receiving an index document you may order forms using instant fax delivery by selecting option 2. If your fax order is not received within 30 minutes, please reorder. To order forms using voice mail, select option 3.
Remember April 15 Is Tax Day

Century Center,
T Tradeport Directions o get to Century Center take the Clairmont Road Exit off of I-85 and go east for approximately 1/4 mile. Turn right onto Century Boulevard. DOR is on the left in the tall triangular-shaped glass building. DOR's headquarters and all taxing divisions except for Property Tax are located here.
To get to DOR's Tradeport facility take exit 239 off I-75 and proceed to the intersection of Aviation Boulevard and International Parkway. Property Tax, the Metro Atlanta Regional Office and DOR's Bankruptcy Unit are located here.
DOR Cosponsors Tax Program
The Georgia Department of Revenue and the Institute for Professionals in Taxation cosponsored a one-day tax program on Nov. 16 at the Marriott Perimeter Hotel. The program covered new and proposed regulations in the areas of sales and income tax, a legislative and judicial update and audit techniques. During the day's final session, industry representatives and DOR Division Directors Philip Embry, Bobby Goolsby and Ed Many participated in a panel discussion. Attendees said this year's program was by far the best one-day session since the program's inception in 1998. Next year's conference will be held on Nov. 15 at the Crowne Plaza Hotel in Atlanta.
The Revenue Quarterly is published by the Georgia Department of Revenue. Comments, suggestions and mailing list additions or corrections should be addressed to the Georgia Department of Revenue, Public Information Office, Suite 15114, 1800 Century Center Boulevard, Atlanta, GA 30345-3205. The telephone number is 404-417-2106. Address e-mail to cwwilley@gw.rev.state.ga.us.

Page 2

Department Adopts
New Rules
The Georgia Department of Revenue recently adopted, amended or repealed the rules listed below. Copies of the new rules are available at the Department's web site www.gatax.org. New Revenue Rules: l 560-7-8-.43 Qualified Caregiving Expense Credit. l 560-7-8-.44 Disabled Person Home Purchase or Retrofit Credit. l 560-7-8-.35 Withholding on Sales or Transfers of Real Property and Associated Tangible Property by Nonresidents of Georgia. l 560-7-4-.02 Procedures Governing Retirement Income Exclusion. Amended. l 560-7-8-.20 Rural Physician Credit. l 560-12-2-.17 Broadcasting Distribution; Cable, Radio and Television. l 560-12-2-.109 Film Producer or Film Production Company Amended Revenue Regulation: l 560-12-2-.26 Contractors,Amended. Repealed Revenue Rules: l 560-7-3-.10 Personal Exemptions and Credits for Dependents. Amended. l 560-7-3-.05 Rate of Taxation of Individuals and Fiduciaries. Amended.
Local Growth Rate
Continued from page 1
Typically, local annual growth exceeds the state's growth rate by two to three percent. One reason for this is that no state sales tax is collected on food that is purchased for home consumption, whereas the local sales taxes still apply.
The state makes distributions to approximately 420 local taxing jurisdictions (cities, counties, school systems and transit authorties) each month.
Software Forms
Continued from page 1 The barcode contains the information the taxpayer entered into their return. The barcode will only be visible when the return is printed. The purpose of this technology is to assist in processing returns in a more accurate and timely manner. These design changes do not apply to the booklet version of the form.

New Revenue Department Telephone Numbers
Administration Division Special Investigations ---------------------------------------------- 404-417-2180 Public Information -------------------------------------------------- 404-417-2106
Alcohol & Tobacco (e-mail: atdiv@gw.rev.state.ga.us) Director's Office ----------------------------------------------------- 404-417-4900 Audit & Regulatory ------------------------------------------------ 404-417-4870 Chief of Operations ------------------------------------------------- 404-417-4870 Director's Office Fax ------------------------------------------------ 404-417-4901 Audit & Regulatory Fax -------------------------------------------- 404-417-4871
Compliance (e-mail: compliance@gw.rev.state.ga.us) Director's Office ----------------------------------------------------- 404-417-6400 Collections ----------------------------------------------------------- 404-417-6340 Bankruptcy ---------------------------------------------------------- 404-968-0410
Income Tax Division (e-mail: inctax@gatax.org) Director's Office ----------------------------------------------------- 404-417-2400 Withholding --------------------------------------------------------- 404-417-2311 Individual ------------------------------------------------------------ 404-417-2300 Refund Status (Metro Atlanta Area) ------------------------------ 404-656-6286 Refund Status (Outside Metro Atlanta) ----------------------- 1-800-338-2389 Refund Status (Outside Georgia) --------------------------------- 404-656-6286
Property Tax (e-mail: protax@gw.rev.state.ga.us) Main Number -------------------------------------------------------- 404-968-0707 Unclaimed Property ------------------------------------------------- 404-968-0569
Sales & Use Tax (e-mail: salesuse@gw.rev.state.ga.us) Director's Office ----------------------------------------------------- 404-417-6601 Assistant Director -------------------------------------------------- 404-417-6601 Sales Tax Information ----------------------------------------------- 404-417-3209 Registration Information ------------------------------------------- 404-417-4490 Tax Policy ------------------------------------------------------------ 404-417-6649 Motor Fuel Tax Unit (e-mail: fueltax@gw.rev.state.ga.us) Administrator -------------------------------------------------------- 404-417-6710 Program Manager --------------------------------------------------- 404-417-6712 MF/IFTATax Information ------------------------------------------ 404-417-3212
Taxpayer Accounting (e-mail: taxacc@gw.rev.state.ga.us) Director's Office ----------------------------------------------------- 404-417-4300 Refund Inquiry ( Metro Atlanta Area) ---------------------------- 404-656-6286 Refund Inquiry (Outside Metro Atlanta) ------------------------- 800-338-2389 Refund Inquiry (Outside Georgia) -------------------------------- 404-656-6286 Assessments & Notices (Metro Atlanta Area) ------------------ 404-417-4480 Assessments & Notices (Outside Metro Atlanta) -------------- 888-247-8175 Registration and Licenses ----------------------------------------- 404-417-4490 Customer Service (Metro Atlanta Area) -------------------------- 404-417-4480 Customer Service (Outside Metro Atlanta) ---------------------- 877-602-8477 Fax (Centralized Taxpayer Accounting) -------------------------- 404-417-4301 Fax (Centralized Taxpayer Registration) -------------------------- 404-417-4379
General Information -- 404-417-4477 or 1-877-602-8477
Page 3

Georgia Department of Revenue Public Information Office Suite 15114 1800 Century Center Boulevard Atlanta, GA 30345-3205 Address Services Requested

Collections Down 5.6% For First Half FY 2002

FY 2002 Through December Compared to FY 2001 Through December

*Sales and Use Taxes 2,420,787,670.35 down ($126,762,696.21) -5.0%

Motor Fuel Tax

232,912,918.44 up

$9,196,666.05 4.1%

State Revenue Commissioner T. Jerry Jackson announced on Jan. 9 collections for the first

Individual Tax

3,232,557,371.12 down ($62,609,543.51) -1.9% six months of fiscal year 2002 to-

Corporate Income Tax 196,631,028.66

Cigar and Cigarette Tax 44,144,637.12

Liquor Tax / Fees

18,148,238.44

down up up

($145,323,559.72) $8,694,137.32 $124,068.63

-42.5% 24.5%
0.7%

taled $6,324,246,753.14 compared to $6,700,102,465.51 for the same period in fiscal year 2001, a decrease of $375,855,712.37. The

Malt Beverage Tax / Fees 36,828,348.93 down

($154,055.43) -0.4% percentage decrease for the fis-

Estate Tax Property Tax Wine Tax / Fees

61,457,227.03 27,795,813.67
8,409,644.10

down up down

($8,060,989.79) $4,211,943.04 ($246,613.93)

-11.6% 17.9% -2.8%

cal year is 5.6 percent. Revenue collections for the
month of December totaled $1,044,037,438.09 compared to

Miscellaneous

44,573,855.28 down ($54,925,068.82) -55.2% $1,097,758,463.87 for December

*Includes 2nd Motor Fuel Tax ( 6 months ) - $105,018,661.11

2000, a decrease of $53,721,025.78. The percentage

Footnote: Collections for Motor Vehicle fees were excluded from this report. The decrease for the month was 4.9 newly formed Department of Motor Vehicle Safety (DMVS) began collecting and re- percent.

porting this financial information on Nov. 1, 2001.

Visit DOR's Website At www.gatax.org