Rules & Policies

The Department issues individual and generalized guidance to assist taxpayers in complying with Georgia’s tax laws, motor vehicle tag and title laws, and regulatory and licensing requirements.

Guidance is in the form of Letter Rulings, Regulations, and Policy Bulletins.

Please select a tax type to review:





Alcohol & Tobacco

Income Tax

Local Government

Motor Fuel

Motor Vehicle

Recording & Transfer Taxes

Sales & Use Taxes, Fees, & Excise Taxes

State Operation Assessment

Important Links:      

Attorney General's Office

Enacted Legislation Analysis

Frequently Asked Questions

Official Code of Georgia (O.C.G.A)

Rules and Regulations