Ocmulgee Ironworks files Georgia sales tax once a year, and this tool is the first one that tells it both dates at once

The moment

Ocmulgee Ironworks is a five-person ornamental ironworks and metal fabrication shop in Macon, Georgia, named for the river that runs through town. Wade Pruitt, a welder by trade, started it in 2017 building custom staircases, railings and driveway gates for contractors and homeowners around middle Georgia; his sister-in-law Yolanda Pruitt joined two years later to run the books and the small front showroom, where the shop sells finished decorative pieces — fire pits, plant stands, wall art — direct to walk-in customers. Most of the shop's revenue is installation labor, which Georgia doesn't tax; the showroom's retail sales are the only part that does. The business is taxed as an S corporation. Four welders and a shop manager are on payroll; a mobile powder-coating specialist who finishes the larger pieces gets a 1099-NEC each year rather than a paycheck. It's the last week of September, and Yolanda is building next year's filing calendar the way she does every fall.

What they did instead

For the showroom's first three years, sales tax collections were small enough and irregular enough that Yolanda filed by hand whenever a form showed up in the mail, without a fixed schedule pinned down anywhere. Last spring the Georgia Department of Revenue sent a letter: based on the shop's total tax liability over the prior filing period, Ocmulgee Ironworks was being moved onto an annual filing schedule going forward, one return a year instead of whatever had been happening before. Yolanda filed the letter in the drawer with the shop's other tax paperwork and, until this fall, hadn't gone back to check exactly what the annual schedule meant for the date after this coming January's.

The questions a CFO asks first

1. Georgia just became the newest state this tool covers — does its once-a-year sales-tax filer get treated the same cautious way every other state's annual filer already does here, with next year's date left blank until closer to the time?
2. If not, what is actually different about how Georgia publishes its own due-date table, and can a date more than a year out actually be trusted today?
3. Does switching the shop's own entity type — S corporation to C corporation — move either of those two sales-tax dates at all?
4. What does the tool still refuse to compute for this shop, even with Georgia added?

The arithmetic, shown

Three runs, all through the tool's own engine, all built on Ocmulgee Ironworks's actual profile: an S corporation, five W-2 employees, one 1099-NEC contractor, Georgia added as the state, registered to collect Georgia sales tax, filing annually per the Department's own letter.

**Scenario one — the full year, run as the S corporation Ocmulgee Ironworks actually is.** The tool returns seventeen dated line items. Four are Georgia's own individual estimated-tax installments on Wade's and Yolanda's own returns — April 15, June 15, September 15, 2026, and January 15, 2027 — the same even-quarter schedule as the federal one, on the same four dates. The other two Georgia lines are the ones this guide is actually about: a sales-tax return for last year, due

> 1/20/2026

and the following year's return, due

> 1/20/2027

both computed directly, in the same run, from the Department's own table — not one shown and the second left as a note to check back on later. The tool's own source for both dates:

> 2026 Monthly Return & Remittance due on or before: January 2026 period, 2/20/2026; ... June 2026 period, 7/20/2026; ... December 2026 period, 1/20/2027. 1st Quarter 2026, 4/20/2026; 2nd Quarter 2026, 7/20/2026; 3rd Quarter 2026, 10/20/2026; 4th Quarter 2026, 1/20/2027. 2026 Annual Return, 1/20/2027. (The same table's 2025 section separately confirms the December 2025 monthly period and the 2025 Annual Return, both due 1/20/2026.)

**Scenario two — Georgia's own sales-tax filing frequency not yet confirmed.** Run with everything else answered but the letter's own frequency left blank — the position Yolanda was actually in before she found it in the drawer — the tool does not guess monthly, quarterly, or annual on the shop's behalf. It returns a named refusal: missing: ["how often Georgia has this business file sales tax"]. Nothing about the Georgia sales-tax side of the calendar computes until an actual answer exists.

**Scenario three — the identical profile, told to the tool as a hypothetical C corporation instead.** Running Ocmulgee Ironworks's exact facts with only the entity question changed returns nineteen dated line items, not seventeen, and a completely different income-tax schedule: no individual estimated-tax dates at all, and in their place, Georgia's own Form 600 corporate return plus four corporate estimated-tax installments, landing April 15, June 15, September 15 and December 15, 2026 — a full month earlier on the last date than the S corporation's own January 15, 2027 installment. What does not move is the sales-tax side: both

> 1/20/2026

and

> 1/20/2027

land on the identical two dates in both runs, byte-identical, because Georgia assigns and resolves its sales-tax schedule by the shop's own letter, not by how the shop is taxed for income-tax purposes.

What changed

Yolanda now has both January dates — this coming one and the one after it — on the same one-page calendar the shop pins above the workbench, without a follow-up task to go check the Department's table again in December to find out what the second one will be. That second check is the step every other annual filer this tool has produced a guide for still has to do by hand; here it does not exist, because the Department published both dates itself.

What the tool will not do

It will not compute Georgia's own net worth tax, which rides along with the same Form 600 or 600S filing this tool tracks a due date for but never tracks a dollar figure for. It will not compute a due date for the S corporation's own income-tax return, Form 600S, at all — for an S corporation, this tool only ever produces the individual estimated-tax schedule shown above, never the corporate-return date it does compute for a C corporation in scenario three.

It will not verify the total-tax-liability threshold the Department used to move Ocmulgee Ironworks onto annual filing in the first place. Georgia does not publish a self-service dollar figure for that decision the way Colorado or North Carolina do; the Department's own letter settles it, one shop at a time:

> Filing frequency is based on the total tax liability of all returns filed during a specific period of time. Your letter will identify this time frame. ... Provides an effective date for the change.

A shop asking "will Georgia move me to annual filing" gets no answer here — only a shop that already has the letter in hand gets a calendar built on it.

It will not know about an extension Ocmulgee Ironworks files, a payment plan already in place, or a penalty already assessed on any of these dates. This tool supports a named, growing list of states — Texas, Florida, Washington, Nevada, Wyoming, California, New York, South Dakota, Tennessee, Colorado, North Carolina, Illinois, and Georgia as of this writing — and every line above is the plain, unmodified due date for the entity type this tool was told about, not one adjusted for an extension or a penalty only the shop's own account with the Department would know about.