Tax Guide for Contractors
On this page find information for resident and nonresident contractors. All contractors are required to register for a sales and use account number (STN) using the Georgia Tax Center (GTC).
A contractor is any person who contracts to furnish tangible personal property and perform services thereunder in constructing, altering, repairing or improving real property. Refer to Rules and Regulations 560-12-2-.26 for more information on Contractors.
A resident contractor has an established business location in Georgia.
If you are a Georgia resident contractor or subcontractor you are not required to submit bonds.
Nonresident Contractor Bond Submissions
Nonresident contractors (any person who contracts to furnish tangible personal property and perform services thereunder in constructing, altering, repairing or improving real property)
- DOES NOT maintain an established business location in Georgia for at least one year prior to bidding on work
- Must submit a bond in the amount of 10% of any contract exceeding $10,000.
Gather and submit the following using the Georgia Tax Center:
- Under the Sales & Use Tax Account Block, select "See More/Submit Bond."
The following documents must be completed and uploaded during the bond submission process.
ST-C
214-1 Nonresident Contractor Performance Authorization Application
Appropriate Consent to Service Form, completed and upload
- Copy of the Power of Attorney from the bonding company
- $10 application fee
After submitting the bond and paying the fee, DOR will issue an acknowledgment letter of nonresident contractor status.
Related Information
Additional Information for Contractors
Examples for Sales and Use Tax Contractors
General Contractor Sales and Use Tax Withholding Requirements
Rules and Regulations 560-12-1-.09, 560-12-2-.26 and 560-12-3- .36