Business Taxes

Please choose one of the following tax topics:

  • Corporate Income and Net Worth Tax - The Corporate Income Tax Section handles corporate and S-corporation tax returns. Corporations that own property or do business in Georgia are subject to corporate income tax.
  • Withholding Tax - The Withholding Tax Section handles tax withheld by employers or payers of non-employee compensation. This includes tax withheld from wages, nonresident distributions, lottery winnings, pension and annuity payments, as well as other sources of income.
  • Sales & Use Tax - The Sales & Use Tax Unit is responsible for ensuring that tax returns are made available to retail dealers and local sales taxes are distributed accurately. The Unit also provides educational seminars throughout the state and responds to general taxpayer inquiries regarding sales and use tax.
  • Property Tax - The Digest Compliance Section oversees the process whereby county tax officials prepare the county digest for review by the State Revenue Commissioner in order to collect property taxes. Georgia law requires a business to return their property at fair market value.
  • Motor Fuel Tax - The Motor Fuel Tax Unit is responsible for providing motor fuel distributor and motor carrier tax returns to taxpayers. Motor carrier taxes are administered in compliance with the International Fuel Tax Agreement (IFTA). The Unit also responds to taxpayer inquires related to motor fuel distributor and motor carrier taxes.
  • Business Registration - Businesses that operate within this State or conduct business with this State may be required to register for one or more tax-specific identification numbers or licenses. Click here for additional information.
  • NOTE: The Georgia Department of Revenue will not mail the partnership instruction booklet, Form IT-711, for tax year 2006. You may view, download, or print the booklet on or after December 31, 2006.