---
title: O.C.G.A. § 48-13-30. “Contractor” defined.
collection: code
id: 48-13-30
cite_as: O.C.G.A. § 48-13-30 (2025)
canonical_url: https://georgiacommons.org/code/48-13-30
md_url: https://georgiacommons.org/code/48-13-30.md
text_url: https://georgiacommons.org/code/48-13-30/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=182
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-13.md
previous: https://georgiacommons.org/code/48-13-29.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / NONRESIDENT CONTRACTORS
extraction_warnings:
  - dehyphenation_unverified:disman-tling
---

# O.C.G.A. § 48-13-30. “Contractor” defined.

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.

## History

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