Georgia Administrative Code Rule 560-7-8-.01 states:
"Compensation for personal services rendered by a non-resident wholly within this State is to be included in gross income although payment is received at a point outside this State or from a non-resident individual, partnership or corporation."
https://casetext.com/regulation/georgia-administrative-code/department-560-rules-of-department-of-re...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
