Georgia SALT Alerts

State and Local Tax Insights

January 23, 2019 | Tax Filing Deadline | Hospitality Tax Exemptions

  • The Georgia Dept. of Revenue (DOR) has released information about the tax filing season. The deadline to submit 2018 individual income tax returns is 4/15/19. The DOR will begin processing returns on 2/1/19. It may take more than 90 days to process a return and issue a refund. First-time filers, or those who haven’t filed in GA for at least 5 years, will receive paper check refunds. Businesses must file employee W-2 information with the DOR and the IRS by 1/31/19. Employers filing late may face penalties and delays in processing of their employees’ tax returns.
  • In a letter ruling, the Georgia Dept. of Revenue has ruled that the taxpayer, a federal instrumentality of the United States, is exempt from taxation to the same extent as the federal government. Thus, purchases of accommodations made by the taxpayer aren’t subject to the GA state Hotel-Motel Fee when payment for such accommodations is made by a check or wire drawn on the taxpayer’s account or by a credit card billed to, and paid by, the taxpayer. (GA Letter Ruling SUT-2018-02)

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