The Bottom Line Tax Advisors Blog

Tax planning, in plain English

Guides for Georgia contractors, construction business owners, and REALTORS® on the taxes that shape your business. Written by Jemel Smith.

Georgia Sales and Use Tax for Contractors, in Plain English

Georgia Sales and Use Tax for Contractors, in Plain English

Georgia Sales and Use Tax for Contractors, in Plain EnglishJemel Smith
Published on: 07/10/2026

Georgia contractors pay sales tax on materials and never charge it on the job. A plain-English guide to use tax, ST-3 filing, bonds, and the costly mistakes.

Georgia sales and use tax for contractorsGeorgia contractor use taxtax planning for contractors in Georgia