Flow of Paperwork General-Prime /Sub-Contractor/GDOR

• All Non-Resident Subcontractors (those that do NOT have a permanent office in the state of Georgia) with a contract greater than $10,000 must complete form ST-C 214-1 (Non-Resident Contractor’s Application for Authorization to Perform) and a Consent to Service of Process Form. The Consent to Service of Process form will vary depending upon type of operating entity but will be either ST-C 214-8 (Corporation), ST-C 214-9 (Sole Proprietor), ST-C 214-10 (Partnership), or ST-C 214-11 (LLC).
• All Non-Resident Subcontractors entering into a contract greater than $10,000 must have a bonding company provide the Tax Bond as required with Form ST-C 214-4 Non-Resident Contractor’s Performance Tax Bond - this should be completed by your bonding company along with the Power of Attorney and sent in with your ST-C 214-1 and ST-C 214-8,9,10,11. You should register the bond through your GTC profile you set up with the GA DOR. Upon approval, you will receive via email an “Acknowledgement of Non-Resident Contractor Status” and that must be given to the general contractor.
  • When your job is complete, you must remember to cancel the Performance Tax Bond. In order to cancel the bond, you must first have clearance from the GA Department of Labor (“DOL”).
  • Once you receive the clearance letter back from the GA DOL, complete Form ST-C 214-14 (NonResident Bond Cancellation Request Form) and send a copy of the Request and the clearance letter to: [email protected].

• General contractors are required to withhold 2% of amounts due to nonresident subcontractors providing services and tangible personal property on contracts $250,000 or greater, unless the subcontractor posts a sales and use tax bond.
  • After you complete the contract, you may request release of the 2% retainage by submitting Form ST-C 212-13(Request for Release of Retainage). After the Department verifies that all reported sales and use taxes have been paid, then you will receive via email a “Certificate Authorizing General or Prime Contractor to Cease Withholding of Payments Due Nonresident Subcontractor”. You must provide a copy of that notice to the general contractor so that the general can release the retainage to you.
• If you do not want to have the 2% withheld, you may file Form ST-C 214-2 (Application for Subcontractor’s Sales and Use Bond) and have your bonding company provide the bond as specified in Form ST-C 214-3 (Non-Resident Subcontractor’s Sales and Use Tax Bond– this is NOT the same as the bond in Step 3 above).
  • If the general contractor has been withholding 2% you must also send in Form ST-C 214-13 (Request for Release) Once your bond is approved, you will receive via email a “Certificate Authorizing General or Prime Contractor to Cease Withholding of Payments Due Nonresident Subcontractor”. Provide a copy of that notice to the general contractor so that the general can release the retainage to you.

Save the 6 forms for the job/contract to your computer as a .pdf file. (DO THEY KNOW WHAT THIS MEANS)

Do not forget that two of the forms should be blank sheets of paper labeled blank #1 and blank #2 

1. Log into your GTC account.
2. Select your sales and use account.
3. Select See more…. then select Submit Bond
4. Information keyed on this screen are all bond related. Company and Detail.
5. If the job/contract is equal to or greater than $250,000 and retainage will be withheld change the defaulted answer “Retainage withheld” from NO to YES.
6. Attached all the forms to the appropriate hyperlink matching form number to form number.(Blank #1 and Blank #2 should be used for hyperlink requesting form 214-6 and or form 214-7)
7. In the description field type in the form number. The only exception will be Power of Attorney key in POA
8. Submit the document
9. Answer yes to the question that appears in the body of the screen
10. Print or write down your confirmation number that applies to the bond submission
11. From your home screen, select your bond application account number.
12. Look for the row with the current year (31-DEC-XXXX) select the pay hyperlink and file in the required fields and submit the payment for the job(using the same steps 8-10 above)
13. You will receive an acknowledge of job/contract registration after Bond submission.
14. This acknowledgment letter must be submitted to the GC as GDOR compliance verification for the job/contract you are to perform on the site.

Bonds submitted will be rejected if: 

• Documents are not notarized
• Wrong Bond amount
• Expired Bond
• No Bond or POA
• Forms incomplete or have incorrect information
• No registration Fee
• Subcontractors Bond instead of a Performance Tax Bond
• Contractor not registered

Contractors that are registered without a bond account. 

• Research Contractor
• Verify that they are registered with a 214 number with quarterly filing frequency
• Verify that returns are current •
• erify that there are no liabilities greater than $100.00
• Verify a $ 10.00 registration fee is provided (Each Application has to have a $10.00 registration Fee)
• Review forms depending on Entity type
• Review documents to make sure bond is valid; forms are filled out completely, correctly and are notarized
• Check Bond (form 214-4) 10% of total job, all contractors will need a (Performance Tax Bond)