Georgia – Proposed Changes to Contractor Forms

SALT Report 2444 – The Georgia Department of Revenue has proposed to amend Rule 560-12-3-.36 “Notice of General or Prime Contractor of Contract Let to a Subcontractor” to change the name to “Contractor Forms.” In addition, the Department proposes to repeal the following Rules in order to consolidate them into the proposed amended Rule 560-12-3-.36 Contractor Forms:

560-12-3-.37 – Application for Subcontractor’s Sales and Use Tax Bond,
560-12-3-.38 – Subcontractor’s Sales and Use Tax Bond,
560-12-2-.39 – Notice of Certificate Relieving General Contractor from Withholding,
560-12-3-.40 – Notice to Prime or General Contractor that Subcontractor Has Executed Bond,
560-12-3-.41 – Notice to Prime or General Contractor that Subcontractor Has Filed Sales and Use Tax Return,
560-12-3-.42 – Notice of Prime or General Contractor of Funds Withheld for a Period of 60 Days Pending Receipt of a Release Notice,
560-12-3-.43 – Nonresident Contractor’s Application for Authorization to Perform Contract,
560-12-3-.44 – Foreign or Nonresident Contractor Qualification Acknowledgement,
560-12-3-.45 – Nonresident Contractor’s Tax Bond,
560-12-3-.46 – Nonresident Contractor’s Consent to Service of Process, Proprietorship,
560-12-3-.47 – Nonresident Contractor’s Consent to Service of Process, Corporation,
560-12-3-.48 – Nonresident Contractor’s Consent to Service of Process, Partnership, and
560-12-3-.49 – Notice to Prime Contractors to Remit Retainage

The public comment period regarding these proposed amendments will end on June 6, 2013.

For Further Information

Georgia Department of Revenue – Notice SUT 2013-002 Contractor Forms