I live and work in Minnesota. In 2023 I traveled for business to Georgia for two days. My employer withheld $71.32 for Georgia state income tax for that event. Do I need to file a Georgia state income tax return for such a minimal amount?
As a Georgia nonresident, you should review the exception listed under (2).
Georgia Department of Revenue Individual Income Tax Booklet, page 9, states:
Nonresidents
See booklet here.
However, you may want to file to receive a refund of any Georgia income tax withheld.