Georgia – Revised Nonresident Contractor Forms

SALT Report 2396 – The Georgia Department of Revenue has made changes or revisions to several nonresident contractors’ forms. The changes are effective March 2013.

Consent to Service of Process Forms

The following forms must be completed and signed before a non-resident can perform a contract in excess of $10,000 in Georgia. You must use the form that is specific to your entity.

Corporation – Form ST-C 214-8, Nonresident Contractor’s Consent to Service of Process,

Sole Proprietor – ST-C 214-9, Nonresident Contractor’s Consent to Service of Process,

Partnership – ST-C 214-10 Nonresident Contractor’s Consent to Service of Process, and

LLC Members – ST-C 214-11, Nonresident Contractor’s Consent to Service of Process

Nonresident Sales and Use Tax Bond Forms

General contractors are required to withhold 2% of the amount due to nonresident subcontractors who provide services and tangible personal property on contracts of $250,000 or more unless the subcontractor posts a sales and use tax bond using the following form.

ST-C 214-2, Application for Subcontractor’s Sales and Use Bond

Additionally, the Department has discontinued Form ST-C 214-7, Certified Copy of the Resolution of the Board of Directors Authorizing Consent to Service of Process for the Corporation.

For Further Information

Georgia Department of Revenue – Updated Forms