INSTRUCTIONS: GEORGIA SALES AND USE TAX CERTIFICATE OF EXEMPTION (Form ST-5)

Certain Georgia purchases of tangible personal property are exempt from state sales tax. This exemption, along with a similar exemption from use tax, is claimed by filing a form ST-5 with the seller. This article discusses the version of this form revised in October 2011. A more recently updated version was issued in February 2012 and can be found on the website of the Georgia Department of Revenue.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 1: Enter the name of the supplier.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 2: Enter the date on which this transaction is being completed.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 3: Enter the address of the supplier.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 4: Six statements are given explaining the exemption status you are claiming. Place a check mark next to the one which applies to your transaction. The first options concerns the purchase or lease of tangible personal property or services for the purposes of resale.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 5: The second statement concerns sales to any federal, state or local government unit. A sales and use tax number is not required to claim this exemption.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 6: The third statement concerns purchases for resale by a church, school or other qualifying nonprofit entity.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 7: The fourth statement concerns materials used in packaging and handling property.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 8: The fifth statement concerns purchases of aircraft, water craft, motor vehicles and other transportation sold exclusively for use outside the state.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 9: The sixth statement concerns purchases of transportation equipment for the purposes of interstate or foreign commerce.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 10: The purchaser should provide a written description of their primary business activity and their NAICS code number.

Georgia Sales And Use Tax Certificate Of Exemption ST-5 Step 11: The purchaser should print their name, give their sales tax permit number if applicable, their address, their title and their signature.