Vicki Lambert
4125 Welcome All Road
Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011

Digest Compliance
(404) 724-7003

Public Utilities
(404) 724-7008

Distribution Unit
(404) 724-7004

Unclaimed Property
(855) 329-9863

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Is There Any Kind of Property They Can't Tax?

Some of the things the General Assembly is constitutionally prohibited from taxing a person on are:

  • Any capitation tax (a tax upon the person) except street tax;
  • Persons traveling in air commerce;
  • Motor fuel on a gallonage basis; and
  • Amusement admission or services.
  • There are also certain restrictions on how local governments can tax local contractors working on state projects.

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