Like most states, if you work for any extended period of time in Georgia, you have to pay Georgia income tax on those earnings. You will have to file a non-resident Georgia tax return. If you live in a state with an income tax they will issue you a credit for the amount of income tax you pay in Georgia so that you are not double taxed on that income. If the tax rate in your state of residence is less than that in Georgia, they will only issue you a credit for the amount of tax they charge on that same income.