Georgia – Revised and Repealed Sales and Use Tax Regulations

SALT Report 2703 – The Georgia Department of Revenue announced that they have issued a new sales and use tax regulation, 560-12-3-.36 Contractor Forms, effective July 15, 2013.  The new rule addresses the types of forms that are required for all nonresident contractors, subcontractors, and general or prime contractors.

In addition, the Department has repealed the following rules as they have been amended and consolidated into the new rule 560-12-3.36 Contractor Forms.

Repealed Regulations

560-12-3-.37 – Application for Subcontractor’s Sales and Use Tax Bond

560-12-3-.38 – Subcontractor’s Sales and Use Tax Bond

560-12-3-.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

560-12-3-.49 – Notice to Prime Contractors to Remit Retainage

For Further Information

Georgia Department of Revenue – Newly Proposed, Adopted and Repealed Regulations