Contractor - any person who repairs property annexed to, or who annexes property to real estate, including leased property, by attaching building materials to the improvement or annexed property being built or repaired. This includes the original construction of a building or other structure, the installation of fixtures, and the repair of a building, structure, or fixture; includes every person in the business of furnishing labor or both labor and materials in connection with all or any part of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains and every other type of structure as an improvement, alteration or development of real property; a person is a contractor whether he is a general contractor or a subcontractor, or whether he is a resident or a non-resident. A real estate developer is included within the definition of a contractor to the extent the developer’s activities come within the above definition.

Subcontractor - any person, partnership, firm, corporation or other business association or entity which enters into a contract directly with a prime or general contractor or directly with another subcontractor, to perform labor or to perform labor and provide materials in connection with such labor, on a site of contract construction located in this State.

Resident Contractor/ Subcontractor - includes any general or prime contractor, subcontractor or other type of construction contractor who regularly maintains a place of business in Georgia for at least a year. Not to be construed to mean that a post office box, site trailer, or similar temporary structure constitutes a “main office”.

Nonresident Contractor/ Subcontractor - a general or prime contractor, subcontractor or other type of construction contractor who is not a resident contractor or, one who does not regularly maintain a place of business in this State.

Dual Operator - a dealer in the business of selling tangible personal property who, in addition to selling at retail, withdraws tangible personal property from inventory for use in performing contracts. (Regulation 560-12-1-.17)

Installation - the application of tangible personal property to real or personal property regardless of whether it becomes a part of the real property or retains its personal property classification.

Annex - to attach something subsidiary to a larger thing.