I've grown up in Gainesville, GA more specifically Hall County and isn't emission regulated (thank god). The tax is a bit of a pain, but not too much a hassle. Being an hour north of ATL is great, it makes access to the city great and a quick trip for a gorgeous drive in the mountains. I haven't gotten too into my local Subie scene but it does seem to be prevalent. If you don't mind the heat and humidity, it's a pretty great state.