2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 2 - Nonresident Contractors
§ 48-13-30. "Contractor" defined

Universal Citation: GA Code § 48-13-30 (2019)

As used in this article, the term "contractor" means any person engaged in the business of constructing, altering, repairing, dismantling, or demolishing buildings, roads, bridges, viaducts, sewers, water and gas mains, streets, disposal plants, water filters, tanks and towers, airports, dams, water wells, pipelines, and every other type of structure, project, development, or improvement coming within the definition of real property or personal property including, but not limited to, constructing, altering, or repairing of property to be held either for sale or rental, and all subcontractors so engaged.


Ga. L. 1961, p. 480, § 1; Code 1933, § 91A-6101, enacted by Ga. L. 1978, p. 309, § 2.

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