Georgia’s New Tax Court: Key Changes and Impacts on Sales & Use Tax Disputes

• Georgia will establish a new Tax Court effective July 1, 2026, replacing the Georgia Tax Tribunal.
• The new Tax Court is part of the judicial branch, offering a more formal and impartial forum for tax disputes.
• Appeals will go directly to the Court of Appeals, reducing delays and litigation costs.
• The Tax Court has broader authority to consider constitutional, federal, and equitable claims.
• Businesses undergoing or expecting sales/use tax audits may benefit from the new structure.
• The new court structure preserves access to appeals without prepayment of disputed taxes.
• Faster resolution timelines and greater procedural fairness are expected.
• All unresolved Tribunal cases by June 30, 2026, will transfer to the new Tax Court.
• New sales and use tax appeals from July 1, 2026, must be filed with the Georgia Tax Court.
• Most assessments must be appealed within 45 days, requiring prompt action.

Source: thompsontax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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