Georgia State and Local Tax (SALT) Alerts

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Georgia State and Local Tax Alert | Georgia Supreme Court Ruling on Sovereign Immunity and New Law Requires Electronic Filing of all Fuel Distributor Reports

  • The Georgia Supreme Court has ruled that sovereign immunity doesn’t apply to a lawsuit brought by the City of College Park against Clayton County. As a result, the lawsuit can go forward involving the dispute of College Park and Clayton County over the proper collection and allocation of alcohol taxes at the Atlanta airport. The airport is owned by the City of Atlanta, but is located primarily within the geographic limits of Clayton County. The court held that sovereign immunity has no application to the current litigation because the City and the County are merely exercising their own respective home rule powers by collecting tax revenues for their own purposes. (Dkt. No. S19A0460)
  • Electronic reporting of fuel distributor reports are now required. Effective July 1, 2019, Georgia state law requires the electronic filing of a fuel distributor’s monthly report with the Commissioner of Revenue by the 20th of each calendar month. The law provides that, by regulation, the Commissioner may prescribe the manner by which the reports are electronically filed and may allow distributors having a quarterly or annual tax not exceeding amounts set by the Commissioner to file quarterly or annual reports.

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