I have an S corp in GA and am moving to another state. Do I need to re-incorporate in the new state?

You can operate a foreign entity in another state. You will need to file an application to do business as a foreign entity in the state in which you are moving to. You will also need to ensure that you update the registered agent in GA. Most likely, you are listed as the registered agent for your entity in GA. Since you are no longer going to be physically located in GA, you will need to hire a company to serve as your registered agent in GA. There are many companies that can do this for you. Just do a web search for them.

Disclaimer: This answer does not create an attorney-client relationship and does not constitute legal advice. Each situation is fact specific and there may be facts not disclosed that could alter the answer provided. It is impossible to evaluate a legal problem without a comprehensive review of all the facts or documents.

You can operate as a "foreign corporation" in your new state by registering your Ga. company with that state. Or you can form a new entity in your current state and merge your Ga. company into the new company, thereby saving the fee for a registered agent in Ga. The merger documents are very simple and any competent corporate lawyer can do them for you easily and quickly.

I agree with the previous answers, and believe that the new entity and merger option explained above appears best for you. It should allow you to avoid a transfer of assets issue, and save on the cost of maintaining the GA corp.