State and Local Taxation

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2020 and May 31, 2021. Most notably, this Article discusses Georgia’s continued response to the Coronavirus (COVID-19); pass-through entity election for the state and local tax deduction cap workaround; amendments to deference accorded to determinations and interpretations issued by the Georgia Department of Revenue (Department); and other important topics impacting income tax, sales tax, and tax controversy.