It's all corporations. You will note in the pdf link that you can download on the state website, but available here as well: <a rel="nofollow" target="_blank" href="
https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/TSD/Form/600S_2017_Corpor...>, that there are two taxes: Schedule 1, which is a flat 6% tax on corporation income, and Schedule 3, line 7, for the net worth tax (if that applies). S-corps are also liable for this Georgia tax.
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