Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

  • The Georgia Department of Revenue has released county tax rate changes effective July 1, 2019. The counties of Dougherty, Elbert, Lumpkin, Morgan, Upson and Worth will impose an additional 1% tax, increasing the total tax rate in each county from 7% to 8%. The additional 1% tax is for a single-county Transportation Special Purpose Local Option Sales Tax. Whitfield county will end its 1% Special Purpose Local Option Sales tax, lowering the total tax rate in the county from 7% to 6%.
  • An exemption is now allowed for certain payments received by disabled first responders. Effective for taxable years beginning on or after January 1, 2019, Georgia state law allows a subtraction from federal adjusted gross income of an amount equal to 100% of the payments made to and received by a disabled first responder (relating to payments from the Georgia State Indemnification Fund). The exemption is allowed provided that such amounts are included in the taxpayer’s federal adjusted gross income and aren’t otherwise exempt from tax.

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