Georgia – Construction Performance Tax Bond Form Revised

SALT Report 2558 – The Georgia Department of Revenue recently revised a sales tax form that is required when filing construction industry performance tax bonds. Effective May 2013, Form ST-C 214-3 Nonresident Subcontractor’s Performance Tax Bond and Form ST-C 214-4 Nonresident Contractor’s Performance Tax Bond are now the same form. Prior to the revision Form ST-C 214-3 was called the Nonresident Subcontractor Sales and Use Tax Bond.

For Further Information

Georgia Department of Revenue Form ST-C 214-4and Form ST-C 214-3