The Roofing Book

Permitting Authorities / Athens-Clarke County, Georgia - Building Permits & Inspections Department

Athens-Clarke County, Georgia - Building Permits & Inspections Department

Adopted code

The permitting authority for Athens-Clarke County, Georgia. Athens and Clarke County are one consolidated government - the Unified Government of Athens-Clarke County - so there is a single building department covering the county rather than a city department and a county department, and the Charter puts the unified government over the total area of Clarke County. The Building Permits & Inspections Department issues the building permits and runs the inspections. The one fact that changes how a roofer works here is that Athens-Clarke County does not require a building permit at all for replacing asphalt shingles or mineral-surfaced roll roofing, which is written into the exemption list in its own Code of Ordinances. Two small municipalities inside the county keep their own charters and are declared by the Charter to be outside the city part of the unified government - Winterville, whose own ordinance authorises the county building inspector to enforce the building codes inside the city, and Bogart, which titles its own website City of Bogart, Oconee County, Georgia and gives Oconee County Planning & Code Enforcement as its city inspector. Check with the town before assuming a job at either address is handled here.

Jurisdiction
Athens-Clarke County, Georgia
Jurisdiction type
county
Address
Athens, GA
Contact
  • url: https://www.accgov.com/135/Building-Permits-Inspections
  • phone: 706-613-3520
Permit portal
Permit portal
Roofing permit required
Not required
Contractor registration required
Required
Registration details
  • state_level: STATEWIDE, AND IT TURNS ON WHAT KIND OF CONTRACTOR YOU ARE RATHER THAN ON THE TRADE. Georgia licenses residential and general contractors through the State Licensing Board for Residential and General Contractors under O.C.G.A. Title 43, Chapter 41, created by House Bill 1003 of 2004 and amended by Senate Bill 115 of 2007. There is no Georgia licence titled roofer: the chapter creates residential-basic, residential-light commercial and general contractor licences and no roofing class, and O.C.G.A. 43-41-17(e) names the Chapter 14 trades it deals with as plumbing, conditioned air contracting, utility contracting, electrical contracting and low-voltage contracting, which does not include roofing. Section 43-41-17(a) provides that from July 1, 2008 "no person, whether an individual or a business organization, shall have the right to engage in the business of residential contracting or general contracting without a current, valid residential contractor license or general contractor license". What pulls a roofing job inside that requirement is a definition rather than a trade: O.C.G.A. 43-41-2(9) makes a person a residential contractor where the work falls into the residential-basic or residential-light commercial category and "the total value of the work or activity or of the compensation to be received by the contractor for such activity or work, whichever is the higher, exceeds $2,500.00". That figure is per job, taken on the higher of work value or compensation; it is not an annual figure, not a materials-only figure, and not specific to roofing. TWO EXCEPTIONS REACH ROOFING AND NEITHER IS A DOLLAR TEST. The first is the specialty-contractor exception at O.C.G.A. 43-41-17(f), which begins "Nothing in this chapter shall preclude a specialty contractor from offering or contracting to perform or undertaking or performing for an owner limited, specialty, or specific trade contractor work". As Chapter 41 was first enacted in 2004 that sentence carried on to confine the exception to work that put no part of the job under anyone but the contractor's own direct employees; Senate Bill 115 struck that limitation out in 2007, so the exception no longer states a supervision test. In its place the same subsection directs that "The board shall by rule or policy by January 1, 2008 identify specialty contractors or other criteria to determine eligibility under the exemption of this subsection." The second is the repair exception at O.C.G.A. 43-41-17(g): "Nothing in this chapter shall preclude a person from offering or contracting to perform or undertaking or performing for an owner repair work, provided that the person performing the repair work discloses to the owner that such person does not hold a license under this chapter and provided, further, that such work does not affect the structural integrity of the real property." The board defined repair at Ga. Comp. R. & Regs. r. 553-8-.01 to mean "fixing, mending, maintenance, replacement or restoring of a part or portions of real property to good condition", on four conditions: written disclosure to the owner that the person is not licensed as a residential or general contractor, no delegation of supervision to anyone but employees, work that does not affect the life safety requirements or structural integrity of the property, and obtaining the permits and inspections the local authority requires. Whether a full tear-off and replacement is repair within that definition is a legal question neither the statute nor the rule answers. WHAT THE BOARD HAS SAID ABOUT ROOFERS, AND WHERE IT STOPS. No rule identifying specialty contractors was ever made: the board's regulations at Department 553 of the Georgia Administrative Code run twelve chapters - organisation, examination exemption, qualifications for licensure in each division, procedural rules, fees, written warranty, definitions, disciplinary action, inactive licence, changes in status, and licence renewal and continuing education - and not one of them names a trade. The statute allowed policy as the alternative to a rule, and on the policy side the board does name roofers. Its own consumer publication for homeowners, headed "TIPS FOR CONSUMERS" and handed out by Cherokee County at its permit counter, says at item 11 that "Certain types of contractor services are considered specialty services and do not require that the person be licensed. These include roofers, painters, brick masons, and more." The Georgia Attorney General's Consumer Protection Division takes the same position on its Consumer Ed site: "Please note that certain specialty occupations such as roofers, painters, drywall contractors, and repair handymen are not required to be licensed by the state." Georgia building departments repeat it - Johns Creek's homeowner and contractor guidance states that under state law a building or trade contractor must have a valid professional licence from the Secretary of State and that "There are exceptions for limited specialty contractors such as pool and retaining wall installers, roofers, etc." DO NOT TREAT THAT AS AN EXEMPTION YOU CAN RELY ON WITHOUT CHECKING YOUR OWN POSITION. The complete specialty list those documents point to cannot be read: the web address the board's own guidance gives for it no longer resolves, and the Secretary of State's site refuses automated requests, so no reachable published document sets out the criteria a roofing business would have to meet. The Tips document carries no date either. Two state publications describing roofing as a specialty service is a good reason to put your own position to the board before you bid; it is not a rule saying you need no licence. THE SANCTION IS WHY THIS IS WORTH SETTLING BEFORE YOU SIGN. Under O.C.G.A. 43-41-17(b) a contract entered into on or after July 1, 2008 for work for which a licence is required, between an owner and a contractor who does not hold one, "shall be unenforceable in law or in equity by the unlicensed contractor", and "no lien or bond claim shall exist in favor of the unlicensed contractor for any labor, services, or materials provided under the contract". AND ONE THING THE STATE DOES TO THE LOCAL LAYER. O.C.G.A. 43-41-17(c) provides that "no municipality or county may require any such person licensed under this chapter to comply with any additional licensing requirements imposed by such municipality or county relative to the performance of construction work subject to the licensing requirements under this chapter", while preserving a local licence, registration or certification requirement already "in effect and operation as of the effective date of this chapter or July 1, 2004, whichever is earlier" - and even then the local requirement may not shut a state-licensed contractor out of the jurisdiction. So where a Georgia city or county credential is pressed against a state-licensed contractor, the date the local scheme was adopted is the test.
  • city_level: Athens-Clarke County operates no contractor licence of its own for roofers, and two ordinary requirements sit on top of the state licence. First, a business licence - Code of Athens-Clarke County section 7-1-4(b) provides that "Any person, limited liability company, partnership, or corporation located in Athens-Clarke County and engaged in any work covered by this chapter shall have a valid Athens-Clarke County business license before doing any work", and the occupation tax chapter adds at section 6-1-14(a) that anyone listed by the Secretary of State under Title 43 "shall provide evidence of proper and current state licensure before an Athens-Clarke County certificate may be issued". Section 6-1-9 also requires a contractor to file a list of the subcontractors it will use before it can obtain the occupation tax certificate. Note that the occupation tax is expressly a revenue measure - section 6-1-1(b) says it "is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade or calling" - so it is not a trade credential, but it will stop a permit all the same. Second, the permit counter checks the state licence. O.C.G.A. 43-41-14(a) makes it unlawful for a building inspector to issue a building permit unless the applicant has furnished a residential or general contractor licence number, and the Building Permits & Inspections Department states the rule on its own page - "As of July 1, 2008, a license from the state of Georgia is required to practice contracting in the state for work costing $2,500 or more. Licenses are available in Residential - Basic Contractor, Residential - Light Commercial Contractor, and General Contractor categories." Where a qualifying agent sends someone else to pull the permit, the Department hands out the State Licensing Board's Authorized Permit Agent Form, which needs an original notarised signature plus copies of the contractor licence, the company licence and the agent's driving licence. A homeowner acting as their own general contractor signs the Department's Homeowner/Builder Affidavit instead, confirming they will occupy the property and that they may not build another residence as a homeowner-builder for two years after the certificate of occupancy - a route open only to owner-occupiers, not to a roofer.
Permit process note
Most reroofs in Athens-Clarke County never reach this process at all, because replacing asphalt shingles or mineral-surfaced roll roofing is exempt from the building permit. For work outside that exemption, applications go through the County online portal, or by email to [email protected], by fax to 706-613-3527, by post to Athens-Clarke County Building Inspections Dept., 120 W Dougherty St, Athens, GA 30601, or in person or in the dropbox at the front counter, which is open 8:00 AM to 4:00 PM Monday to Friday. Staff answer questions by phone and email until 5:00 PM. The department warns that processing a building permit may take two days or more. You are told when the permit has been processed and how to pay; it takes cheque, money order or credit card, and cash or cheque only for water and sewer and temporary hydrant meter fees. The building permit fee on the schedule the County publishes is $80.00 plus $3.00 per $1,000.00 of valuation, which matches the ordinance, since section 7-1-555(a)(2) sets a permit fee multiplier of 0.0030 applied to the valuation with the minimum fee added. The Fees page states plan review as $80.00 for an estimated cost or valuation of $0 to $30,000.00 and half the building permit fee above that, while the schedule itself states plan review as one-half the building permit fee with an $80.00 minimum; confirm which applies to your job. Working without a permit costs double the normal permit fee. Check the figures before quoting - the County links its schedule from a line labelled effective January 1, 2022 while the document behind it is headed FY25 Schedule of Fees & Charges, and the ordinance says fees are reviewed annually through the budget process. Inspection trips are $35.00 for the first, $50.00 for the second and $75.00 for the third and each one after. Do not read the $100.00 figure in section 7-1-555(a)(1) as a permit threshold; it says only that where the valuation does not exceed $100.00 no fee is required unless an inspection is necessary. A permit expires if work has not begun within six months of issue, is cancelled if work stops for more than six months once underway, and expires at two years if the work is not substantially complete. One caution about the County website itself. Its Common Residential Ordinances page summarises section 7-1-6 as though a permit were needed for all work, saying that "Erecting, constructing, enlarging, altering, or improving any building, structure, or building service equipment is not allowed without first obtaining a separate permit", and does not mention the exemption list at all. The ordinance itself carries the exemptions; the summary page is where a roofer is most likely to be misled. And there is a second approval the permit exemption does not reach. On a locally designated historic property, Code of Athens-Clarke County section 8-5-5(a) provides that no demolition or material change in the appearance of the property may be made until a certificate of appropriateness has been applied for and approved by the historic preservation commission. Section 8-5-7(a) then carves out the like-for-like job - "Ordinary maintenance or repair of any exterior architectural feature in or on a historic property that does not involve a material change in design, material, or outer appearance thereof is excluded from review." So replacing a roof with the same material in the same appearance is outside that review, while changing the covering material, profile or colour on a designated property may not be. The ordinance does not name roofing either way; ask the historic preservation commission before quoting a change of material on a designated property.
Inspection requirements
Inspections are requested by email to [email protected]. Put Inspections in the subject line and include the name of the applicant, the project address, a phone number, the date and whether morning or afternoon is wanted, the type of inspection, the permit number and any gate codes, with all required documents attached. A request submitted after 4:00 PM will not be scheduled for the following day, and requests are worked in the order received. Certificates of Occupancy and Certificates of Completion are requested the same way, with the subject line changed and, for a Certificate of Occupancy, the Energy Code Certificate attached. The approved plan set has to stay on the job at all times, and it is unlawful to occupy a building that has been altered until a certificate of occupancy or completion has been issued. On a roof itself, Athens-Clarke County names no inspection stage, and a permit-exempt asphalt-shingle replacement is not inspected at all. The department does answer one roofing question in public, in its own FAQ - asked what the least slope a shingle roof can have is, it answers "A minimum of 2 inches in 12 inches slope is required along with doubling the felt layers underneath."
Adopted code
Athens-Clarke County enforces the Georgia state minimum standard codes and does not write its own editions. Its Building Permits & Inspections Department publishes the list under the heading "Athens-Clarke County locally adopted codes effective January 1, 2026", and the residential code on it is the 2024 International Residential Code with Georgia Amendments, alongside the 2024 International Building, Fuel Gas, Mechanical, Plumbing and Swimming Pool and Spa Codes with Georgia Amendments, the 2024 International Fire Code as adopted by the Safety Fire Commissioner, and the 2026 Georgia Amendments to the 2023 National Electrical Code. The adoption in the County Code is a floating one rather than an edition-by-edition vote - Code of Athens-Clarke County section 7-1-1(a) provides that the County "shall enforce the latest editions of the following Georgia State Minimum Standard Codes as adopted by the State of Georgia and as amended from time to time by the State of Georgia", and the list there names the International Residential Code for One- and Two-Family Dwellings, so the County moves with the state automatically. Georgia has no local code adoption to look up in any event. The International Residential Code, 2024 Edition, with Georgia Amendments 2026 is a mandatory state minimum standard code adopted by the Department of Community Affairs, effective January 1, 2026, and under O.C.G.A. 8-2-25(a) it applies to any structure built in Georgia whether or not the local government chooses to enforce it locally. What a local government chooses is which of the mandatory codes it will enforce and whether to adopt the permissive codes. The permissive codes Athens-Clarke County lists are the International Property Maintenance Code 2018, the International Existing Building Code 2018 and the National Green Building Standard 2008, each with the Georgia Amendment. Appendix U Disaster Resilient Construction, which the Department of Community Affairs adopts as optional, appears on neither that list nor in the County Code chapter on building regulations. Note also that Georgia keeps its energy code off-cycle from the rest - the state energy code remains the 2015 International Energy Conservation Code with Georgia supplements, so do not carry the 2024 edition across to it.
Drip edge
Required — STATE-GOVERNED, NOT LOCALLY SET, and it applies in Athens-Clarke County exactly as it applies everywhere else in Georgia. The International Residential Code is one of the codes Georgia designates as a mandatory state minimum standard, so under O.C.G.A. 8-2-25(a) it binds construction here whether or not the unified government elects to enforce it locally. The County Code says the same from the local side: section 7-1-1(a) provides that "Athens-Clarke County shall enforce the latest editions of the following Georgia State Minimum Standard Codes as adopted by the State of Georgia and as amended from time to time by the State of Georgia", and names the "International Residential Code for One- and Two-Family Dwellings (ICC)" eighth of eleven, so the adoption floats with the state. The Georgia Department of Community Affairs amendment packet for the 2024 IRC carries no amendment to Chapter 9, Roof Assemblies: the packet's full text is archived in this project and was measured rather than skimmed, at zero occurrences of any R9-hundred section number and zero of the phrase "Chapter 9". So the Chapter 9 drip-edge provision at Section R905.2.8.5 stands as written for Georgia. The County's own building instrument was re-opened in full for this entry, not taken from an earlier report: Title 7, Buildings and Construction, of the Code of Athens-Clarke County, all 177 documents and 275,323 characters of it, Chapter 7-1 Building Regulations with its eleven articles and Chapters 7-2 through 7-5 besides, searched on anchored terms with zero hits for "drip", zero for "R905" and zero for "Chapter 9". The County makes exactly one amendment to any technical code in the whole title, section 7-1-40, and it amends the International BUILDING Code: it deletes section 3303.1 and substitutes a demolition documentation requirement, and adds a new section 3301.3 on best management practices for the control of fugitive dust. There is no amendment to the Residential Code anywhere in Title 7. APPENDIX U IS NOT ADOPTED. Section 7-1-1(a) attaches exactly one code appendix to anything, "Appendix D: Fire District" under the International Building Code, and the only other appendix references in the title are Appendix D of the plumbing code for design temperature, appendix H of the state building code for manufactured-home anchorage, and the sign ordinance's own Appendices A, B and C. No Residential Code appendix is adopted, so the Disaster Resilient Building Code IRC Appendix and its enhanced deck sealing and shingle fastening do not apply here. The operative ICC text of R905.2.8.5, which sets the extent, lap and fastening specifics, sits behind the ICC paywall; this record does not restate it and does not rely on any third-party republication of it. What is recorded is the sourced fact that the requirement is in force in Athens-Clarke County unamended. One practical warning for a roofer, and the County answers it in the same breath it raises it: section 7-1-6(b)(1)a provides that a building permit "shall not be required" for the "Replacement of asphalt shingles on roofs or mineral-surfaced roll roofing", so an ordinary Athens re-roof is not inspected by the County. The exemption removes the inspection, not the requirement, and section 7-1-6(b) says so itself: "Exemption from the permit requirements of this code shall not be deemed to grant authorization for any work to be done in violation of the provisions of the technical codes or any other laws or ordinances." That is also what O.C.G.A. 8-2-25(a) says. About drip edge
Mid-roof inspection
Not required — No mid-roof or in-progress roofing inspection is required, and on most reroofs there is no inspection at all, because a straight replacement of asphalt shingles or mineral-surfaced roll roofing needs no building permit in Athens-Clarke County. The building regulations chapter of the Code of Athens-Clarke County was read in full and names no roofing inspection stage anywhere; the inspection provisions it does carry sit in the electrical, plumbing and manufactured-home articles. The department publishes no list of inspection types, so a roofer working under a permit for something outside the exemption - a change of roof covering material, or a job replacing decking or framing - should agree the inspection sequence with the department in advance rather than assuming one. Inspections are requested by email to [email protected] with the permit number, address and type of inspection wanted, and a request sent after 4:00 PM will not be scheduled for the next day.
Impact-resistant roofing
Not required — No impact-resistant, Class 4 or UL 2218 roof covering is required in Athens-Clarke County. The Georgia State Amendments to the 2024 International Residential Code were read in full and contain no amendment to the Code's roofing chapter and no impact-rating requirement anywhere - the packet's only two occurrences of the word "impact" are about the financial impact of adopting the appendices and about counties affected by a declared emergency. On the local side, the building regulations chapter of the Code of Athens-Clarke County was read in full across all eleven of its articles, along with the department's own Locally Adopted Codes page, and none of them imposes an impact rating on a roof covering. Keep the three ratings apart, since sources conflate them constantly - impact resistance is rated to UL 2218, fire classification to ASTM E108 or UL 790, and wind to ASTM D3161 or D7158. An insurance discount for an impact-rated shingle is not a code requirement.
Repair permit threshold
NOT A DOLLAR THRESHOLD BUT A CATEGORICAL EXEMPTION, and it is the single most important operational fact about roofing in Athens-Clarke County. Code of Athens-Clarke County section 7-1-6 is headed "Permits generally"; its paragraph (a) requires a building permit before any regulated building is "erected, constructed, enlarged, altered, repaired, moved, improved, removed, converted, or demolished", but only "Except as specified in paragraph (b) below". Paragraph (b) is headed "Exemptions", and the first item on its building-permit list is, in its entirety: "Replacement of asphalt shingles on roofs or mineral-surfaced roll roofing." So a straight asphalt-shingle reroof in Athens-Clarke County needs no building permit. Read the limits of that carefully before relying on it. The exemption names two roof coverings and one act. Re-covering or replacing with metal, tile, slate, wood or any other material is not on the list, and neither is work on the structure - section 7-1-6(b)(6) separately provides that ordinary repairs needing no application "shall not include the cutting away of any wall, partition or portion thereof, the removal or cutting of any structural beam or load bearing support". The ordinance also says in terms that the exemption does not license non-compliant work - "Exemption from the permit requirements of this code shall not be deemed to grant authorization for any work to be done in violation of the provisions of the technical codes or any other laws or ordinances" - which is the Georgia position exactly, because under O.C.G.A. 8-2-25(a) the state code binds the job whether or not the local government inspects it. And the exemption is from the BUILDING permit only. The same subsection provides that "The above exemptions from a building permit do not exempt the requirement for obtaining a sub-trade permit for work associated with the above referenced construction activities", so anything electrical, mechanical, plumbing or gas that rides along with the roof still needs its own trade permit. Do not confuse any of this with the $100.00 figure in section 7-1-555(a)(1), which is a fee rule for work that is permitted, not a permit threshold - it says only that where the valuation does not exceed $100.00 no fee is required unless an inspection is necessary.
Wind design criteria
Athens-Clarke County publishes no design wind speed of its own, and neither does Georgia for one- and two-family dwellings. The department's Locally Adopted Codes page names the code editions and no design criteria, and the building regulations chapter of the Code of Athens-Clarke County writes no wind figure. The Georgia State Amendments to the 2024 International Residential Code carry only one wind number in the base chapters, and it is not a design wind speed - a new exception 3 to the foundation anchorage section R403.1.6, which applies "Where the basic wind speed in accordance with Figure R301.2(4)A does not exceed 115 miles per hour (51 m/s), the seismic design category is A or B" and certain wall bracing is used. That is a threshold inside an anchorage exception. Every other wind speed in the packet sits inside Appendix U Disaster Resilient Construction, whose Chapter AU4 offers a jurisdiction four options - minimum wind speeds of 100, 110, 120 or 130 miles per hour - and Athens-Clarke County has not been shown to have adopted that appendix, so none of those options applies here. The governing figure is therefore the base Code's own wind map value for this location together with the climatic and geographic criteria table, and Athens-Clarke County does not publish a filled-in copy of that table. Ask the Building Permits & Inspections Department on 706-613-3520 for the wind speed and exposure category before designing fastening or uplift to a number.
Roof layer limit / recover
Athens-Clarke County states no overlay or layer rule of its own, and neither does Georgia. Title 7, Chapter 7-1 of the Code of Athens-Clarke County - the building regulations chapter, all eleven articles - was read in full, and the only roofing provision anywhere in it is the permit exemption for replacing asphalt shingles or mineral-surfaced roll roofing. The chapter writes no roof-covering text of its own, and its one set of amendments to the adopted building code, at section 7-1-40, deals with demolition documents and fugitive dust. Georgia's residential code is the 2024 International Residential Code with the Georgia Amendments 2026, mandatory statewide from January 1, 2026, and the amendment packet makes no change to the Code's roofing chapter, so the base International Residential Code provisions on re-covering and layers apply as published. Athens-Clarke County has not been shown to have adopted Appendix U Disaster Resilient Construction, which the Department of Community Affairs adopts as optional. One practical consequence of the permit exemption is worth stating plainly - because a straight asphalt-shingle replacement needs no permit here, nobody at the counter will be counting layers for you, but the Code still applies to the work, and the ordinance says as much.
Deck & sheathing requirements
Set by the state code, not by Athens-Clarke County. The residential code in force is the 2024 International Residential Code with the Georgia Amendments 2026, and the Georgia amendment packet makes no change to the Code's roofing chapter, so the base International Residential Code provisions on the deck under a roof covering apply as published. The packet does reach the roof-ceiling chapter, but only to add an attic service access requirement - a new section R807.1.1 obliging attics that contain appliances or mechanical equipment needing service to be reachable by pull-down stairs or other permanent steps - which is not a sheathing rule. On the local side, the building regulations chapter of the Code of Athens-Clarke County was read in full and contains no roof-deck or sheathing provision. What does change with the deck is the permit position. Athens-Clarke County's permit exemption covers "Replacement of asphalt shingles on roofs or mineral-surfaced roll roofing" and nothing more, and the same section says ordinary repairs needing no application "shall not include the cutting away of any wall, partition or portion thereof, the removal or cutting of any structural beam or load bearing support". A job that opens up and replaces decking or framing is therefore outside the exemption and needs a permit. Athens-Clarke County has not been shown to have adopted Appendix U Disaster Resilient Construction, which the Department of Community Affairs adopts as optional and which carries the enhanced deck-sealing and shingle-fastening provisions.
Sales & use tax
8% throughout Clarke County, which is the whole of the Athens-Clarke County unified government. The Georgia Department of Revenue rate chart lists Clarke once, as code 029 at 8%, and marks the local components LOST, Educational, SPLOST and TSPLOST 2 on top of the 4% state rate. There is no city-versus-unincorporated split to watch here the way there is in Fulton, DeKalb and Clayton - the chart carries no separate Athens row. The rate is the same on the chart in force today, effective July 1 through September 30, 2026, and on the chart the Department has already published for October 1 through December 31, 2026, so nothing changes at the quarter. Oconee County, which the town of Bogart mostly sits in, is also at 8%, so a job that straddles the county line does not change rate. The Georgia contractor is the consumer of the materials it installs and pays the tax when it buys them rather than charging it to the homeowner - Georgia Comp. R. and Regs. r. 560-12-2-.26(1) provides that any person who "contracts to furnish tangible personal property and perform services thereunder in constructing, altering, repairing or improving real property in this State is deemed to be the consumer of all tangible personal property used or consumed in performing such contract and shall pay the tax thereon at the time of purchase, use, storage or consumption in this State, whichever occurs first." The same rule, at (4)(a), requires every contractor or subcontractor improving real property in Georgia to file an application for a Certificate of Registration on Form CRF-002 before its first construction activity in the state; that is a tax registration, not a trade credential. Whether separately stated roofing labour is taxable is not addressed by the contractors rule and is not stated here.

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