O.C.G.A. § 50-5-121: Definitions.

For the purposes of this part, the term:

(1) “Department” means the Department of Administrative Services.

(2) “Georgia resident business” means any business that regularly maintains a place from which business is physically conducted in Georgia for at least one year prior to any bid or proposal to the state or a new business that is domiciled in Georgia and which regularly maintains a place from which business is physically conducted in Georgia; provided, however, that a place from which business is conducted shall not include a post office box, a leased private mailbox, site trailer, or temporary structure.

(3) “Small business” means a business which is independently owned and operated and:

(A) Tier one: has ten or fewer employees or $1 million or less in gross receipts per year;

(B) Tier two: has 100 or fewer employees or $10 million or less in gross receipts per year; or

(C) Tier three: has 300 or fewer employees or $30 million or less in gross receipts per year.