FRC Report, Publication No. 309, April 14, 2020, Peter Bluestone and Robert Buschman With the spread of the COVID-19 outbreak to Georgia, certain key industries have been substantially and directly impacted because of the nature of their services that make social distancing impractical or impossible. This report estimates the impact on Georgia’s economy and sales tax revenues from the cutbacks and closures during this unprecedented pandemic. Though the ultimate depth and duration of the impact cannot be known at this time, we develop alternate cases of low, moderate and severe reductions in business volumes and then estimate economic impacts using the IMPLAN economic model for Georgia.