Title 48, Chapter 7, Section 100
As used in this article, the term:
(1) "Calendar quarter" means a period of three calendar months
ending on March 31, June 30, September 30, or December 31.
(2) "Dependent exemption" means the withholding exemption status claimed in a withholding exemption certificate in effect under subsection (c) of Code Section 48-7-102.
(2.1) "Distribution paid or credited" shall mean any disbursement
of funds or recognition or assignment of interest in proceeds or
property of a partnership, Subchapter "S" corporation, or limited
liability company which is passed through to the members and which
may be subject to Georgia income tax.
(3)(A) "Doing business in this state" means a person:
(i) Having or maintaining directly or indirectly an office,
warehouse, stock of goods, or other established facility or
place of business in this state;
(ii) Performing services or owning, leasing, or operating
tangible property in this state on a more or less permanent
and not transitory basis; or
(iii) Having an officer, employee, agent, or other
representative who has or maintains an office or who regularly
or systematically solicits or promotes the person's business
in this state.
(B) "Office" as used in this paragraph includes, but is not
limited to, the residence of any officer, employee, agent, or
representative of a person if the residence is held out to be,
or identified in the trade with, the person's business.
(C) "Business" as used in this paragraph includes, but is not
limited to, any particular activity, occupation, or employment
habitually engaged in whether for financial gain or not.
(4) "Employee" means:
(A) Any individual who is a domiciliary or resident of this
state and who performs services either within or outside, or
both within and outside, this state for an employer;
(B) Any individual not a domiciliary or resident of this state
who performs services within this state for an employer;
(C) An officer, employee, or elected official of any body
politic or of any agency or instrumentality of a body politic,
and an officer of a corporation; or
(D) Any person to whom a payment of wages is made whether or not
the person is an employee of the payer of the wages at the time
(5) "Employer" means any person for whom an individual who is a
resident or domiciliary of this state performs or performed any
service of whatever nature within or outside this state or for
whom a nonresident individual performs or performed any service of
whatever nature within this state as the employee of the person,
(A) If the person for whom the individual performs or performed
the services does not have control of the payment of the wages
for the service, the term "employer" includes the person having
control of the payment of the wages; and
(B) In the case of a person paying wages on behalf of a
nonresident individual, foreign partnership, or foreign
corporation not doing business within this state, the term
"employer" includes the person paying the wages.
(6) "Marital exemption" means the withholding exemption status claimed in a withholding exemption certificate in effect under subsection (c) of Code Section 48-7-102.
(6.1) "Member" shall mean partner, shareholder, or other person to
whom the taxpaying obligation of the partnership, Subchapter "S"
corporation, or limited liability company falls.
(6.2) "Nonresident" shall mean an individual member who resides
outside this state and a foreign or domestic corporate member
whose headquarters or principal place of business is located
outside this state.
(7) "Number of dependent exemptions claimed" means the number of dependent exemptions claimed in a withholding exemption certificate in effect under subsection (c) of Code Section 48-7-102.
(8) "Payroll period" means a period for which a payment of wages
is ordinarily made to the employee by an employer. The term
"miscellaneous payroll period" means a payroll period other than a
daily, weekly, biweekly, semimonthly, monthly, quarterly,
semiannual, or annual payroll period.
(8.1) "Periodic payment" means a designated distribution from a
pension, annuity, or similar fund which is one of a series of
substantially equal distributions made over:
(A) The life or life expectancy of the participant or the joint
lives or joint life expectancies of the participant and his or
her beneficiary; or
(B) A specified period of ten years or more.
(9) "Single exemption" means the withholding exemption status claimed in a withholding exemption certificate in effect under subsection (c) of Code Section 48-7-102.
(10) "Wages" means all remuneration paid including, but not
limited to, the cash value of all remuneration paid in any medium
other than cash, and shall be computed without any deduction of
any amounts withheld by the employer for any reason and regardless
of the terminology which the employer or employees may apply to
the remuneration. The term does not include remuneration paid:
(A) For agricultural labor;
(B) For domestic service in a private home, local college club,
or local chapter of a college fraternity or sorority;
(C) For services performed by a duly ordained, commissioned, or
licensed minister of a church in the exercise of his ministry or
by a member of a religious order in the exercise of duties
required by the order;
(D) For services performed for a foreign government or an
(E) For service not in the course of the employer's trade or
business performed by an employee in any calendar quarter unless
the cash remuneration paid for the service is $50.00 or more and
the service is performed by an individual who is regularly
employed, as defined in the rules and regulations of the
commissioner, by the employer to perform the services;
(F) For services performed by an individual under the age of 18
in the delivery or distribution of newspapers or shopping news,
not including delivery or distribution to any point for
subsequent delivery or distribution, or for services performed
by an individual in, and at the time of, the sale of newspapers
or magazines to ultimate consumers under an arrangement by which
the newspapers or magazines are to be sold by the individual at
a fixed price, the individual's compensation being based on his
retention of the excess of such price over the amount at which
the newspaper or magazines are charged to him. This subparagraph
shall apply whether or not the individual is guaranteed a
minimum amount of compensation for the service or is entitled to
be credited with the unsold newspapers or magazines returned;
(G) For services not in the course of the employer's trade or
business to the extent paid in any medium other than cash;
(H) For services for an employer performed by a resident or
domiciliary of this state in another state if at the time of the
payment of the remuneration the employer is required by the law
of the other state to withhold income tax from the remuneration;
(I) For services performed as a master, officer, or any other
seaman who is a member of the crew on a vessel engaged in
foreign, coastal, intercoastal, interstate, or contiguous trade
to the extent withholding from the remuneration is prohibited by
the laws of the United States;
(J) To, or on behalf of, any employee:
(i) From or to a trust described in Section 401(a) of the Internal Revenue Code of 1986 which is exempt under Code Section 48-7-25 at the time of the payment unless the payment is made to an employee of the trust as remuneration for services rendered as an employee and not as a beneficiary of the trust;
(ii) Under or to an annuity plan which at the time of the
payment meets the requirements of Section 401(a)(3), (4), (5),
and (6) of the Internal Revenue Code of 1986;
(K) For services performed by a nonresident if the nonresident
has been employed within this state for no more than 23 calendar
days during the calendar quarter; or
(L) As fees to a public official for services employed by an
employee for his employer.