Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-3 - FORMS (FORMS APPLICABLE TO SALES AND USE TAX) › Rule 560-12-3-.36 - Contractor Forms

Current through Rules and Regulations filed through June 27, 2024
ST-C 214-1
Nonresident Contractor's
				 Application for Authorization to Perform:
This application must be filed
				 by nonresident contractors and subcontractors performing a contract in Georgia
				 for compensation greater than $10,000.
ST-C 214-2
Application for
				 Subcontractor's Sales and Use Tax Bond:
General contractors are required
				 to withhold 2% of amounts due to nonresident subcontractors providing services
				 and tangible personal property on contracts equal to or exceeding $250,000,
				 unless the subcontractor posts a sales and use tax bond. This application must
				 be filed by such subcontractors needing a sales and use tax bond.
ST-C 214-3 Nonresident Subcontractor Sales and Use Tax
				 Bond
: When executed by a surety company for a subcontractor, this form
				 will relieve a prime or general contractor from the obligation to withhold 2%
				 of amounts due a subcontractor.
ST-C 214-4
Nonresident Contractor's
				 Performance Tax Bond
: This bond form, to be executed by a surety, must
				 be furnished by a nonresident contractor performing contracts in Georgia for
				 compensation greater than $10,000.
ST-C 214-5
Notice of General or Prime
				 Contractor of Contract Let to a Subcontractor:
This is an informational
				 return to be furnished to the Department of Revenue by the general contractor
				 after executing a contract with a subcontractor.
ST-C 214-6
Certification of Subcontractor
				 Residency:
A subcontractor may submit this form to a general contractor
				 to certify the subcontractor's Georgia residency.
ST-C 214-8
Nonresident Contractor's
				 Consent to Service of Process (Corporation):
A Consent to Service of
				 Process must be properly completed and executed by a duly authorized officer
				 before a nonresident corporation can perform a contract exceeding $10,000 in
				 Georgia.
ST-C 214-9
Nonresident Contractor's
				 Consent to Service of Process (Sole Proprietor):
This form must be
				 properly completed and executed by nonresident sole proprietor in order to
				 perform a contract exceeding $10,000 in Georgia.
ST-C 214-10
Nonresident Contractor's
				 Consent to Service of Process (Partnership):
This form must be properly
				 completed and executed by a general partner in order for the nonresident
				 partnership to perform a contract exceeding $10,000 in Georgia.
ST-C 214-11
:
Nonresident
				 Contractor's Consent to Service of Process (Limited Liability Companies):
This form must be properly completed and executed by a manager or a
				 member (if no manager) or an organizer (if no manager or member) for a
				 nonresident limited liability company to perform a contract exceeding $10,000
				 in Georgia.
ST-C 214-12
Notice of Prime or General
				 Contractor of Funds Withheld Pending Request of a Release Notice:
This
				 notice certifies amounts held in escrow by a prime or general contractor on
				 work performed by a subcontractor.
ST-C 214-13
Request for Release of
				 Retainage:
This form is to be submitted to the Department of Revenue by
				 a nonresident contractor to request release of 2% retainage held by the general
				 contractor.
ST-C 214-14
Nonresident Bond Cancellation
				 Request Form:
Nonresident contractors and subcontractors may submit
				 this form to the Department of Revenue to request the cancellation of a
				 nonresident performance bond.
O.C.G.A. §§
										48-2-12,  48-8-63,  48-13-32.