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A Selective Summary of General Assembly of Georgia Legislative Changes Impacting Revenue and Taxation 2022

Sales Tax Exemption for Certain Purchases of Computer Equipment - Act 842 (H.B. 1291) extends the sunset of the exemption for purchases of qualified computer equipment within O.C.G.A. § 48-8-3(68). Beginning in 2024,...more

Georgia Election Schedule: Timeline For Local SPLOST Imposition and Bond Issuances

Local government entities in Georgia such as cities, counties, and school systems (each referred to herein as a “Local Entity”) have multiple reasons to present a question to voters through a referendum. For example, to start...more

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