How to invoice in Georgia

Two licensing boards

The State Licensing Board for Residential and General Contractors, part of the Secretary of State, licenses residential and general contractors. A licence is generally needed once a project passes a modest dollar amount, commonly cited as $2,500 including labor and materials. Confirm the current figure with the board, and do not split one project into pieces to stay under it.

Plumbing, electrical, conditioned air and some other trades are licensed by a separate state board, the Construction Industry Licensing Board. If you hold either, print the number on your invoice.

Local business licences

Georgia cities and counties issue their own business licence or occupation tax certificate. It is separate from the state contractor licence and the local one is often what a city checks first, so a contractor who crosses city lines may need more than one.

Sales tax

Georgia’s state sales tax is 4 percent, and counties and cities add local taxes, so the combined rate at a job site is higher. Georgia taxes sales of goods and generally does not tax labor or services by themselves, but a repair that includes parts, or a sale of materials, can be taxable. The Georgia Department of Revenue publishes guidance for contractors, who are usually treated as the consumers of the materials they use.

If you sell taxable items, show them on a separate line from labor and show the tax on its own line.

Registering and keeping records

A business that sells taxable goods in Georgia registers with the Department of Revenue through the Georgia Tax Center to collect and file sales tax. Registration also tells you which local rates apply where you work, and the department publishes a rate lookup by address.

If you are a handyman or run a small repair business near the licensing threshold, keep each job’s total (labor plus materials) on the invoice so you can see at a glance where you stand against the limit. Splitting one project into several small invoices to stay under the line is something licensing boards can treat as a violation, and the invoices you send are the evidence either way.

Georgia does not give a single answer on deposits or late fees for every job. Put the deposit and the late-fee terms on the estimate, ask the customer to approve it, and check local rules if the customer is a government body or a homeowner on a large project.

Invoice details

• Your business name, address, phone and licence number, if your trade needs one.
• Customer name and the job address.
• Invoice number, date and due date.
• Parts and materials separately from labor.
• Tax shown on its own line where it applies.
• A way to pay on the spot.

A handyman or HVAC crew that finishes jobs in a day can send the invoice before leaving. See the pages for handymen, HVAC and contractors, the pricing, or try the demo. Late fees and deposit limits: check local rules, and put your terms in writing. General information, not legal or tax advice.

Official sources

Check the rules with the people who write them:

• Georgia Department of Revenue: dor.georgia.gov
• Georgia Secretary of State, Professional Licensing: sos.ga.gov

Rules change and this page is a starting point. Confirm with your state revenue department and licensing board before you rely on it.