Taxation-State and Local Commons^™

State And Local Taxation, Brian Sengson, Diandria Green, Blake Joiner, David Greenberg

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2019, and May 31, 2020. Most notably, the article discusses Georgia’s tax response to COVID-19, Georgia’s new marketplace facilitator statute, the jurisdictional limits of the Georgia Tax tribunal, and other important topics.

Bellsouth V. Cobb County And The 9-1-1 Act: Taxation Without A Right Of Action, Davis Lackey

Mercer Law Review

The State of Georgia has long recognized the importance of providing emergency services for its citizens. The on-call availability of medical services in our communities is a vital resource for those in need. The Georgia Legislature enacted the Emergency Telephone Number “911” Service Act of 1977 (9-1-1 Act or Act), which streamlined the emergency services phone number into a single, three-digit emergency number that would effectively reduce response time. Specifically, the Georgia General Assembly was concerned with the existence of too many phone numbers for emergency services throughout the state. In 2005, the Georgia General Assembly amended the Act that …

State And Local Taxation, Brian Sengson, Diandria Green, David Greenberg

Mercer Law Review

This Article surveys the most critical and comprehensive changes in Georgia law occurring between June 1, 2017, and May 31, 2019.1 In addition to noteworthy cases decided in state and federal courts, this Article details legislation enacted during the survey period that affects Georgia tax law.

• State Constitutional Changes
• Georgia Sales and Use Taxation
• Georgia Income Taxation
• State Tax Credits
• State Tax Controversy