A Georgia resale certificate is documentation a buyer gives a seller to support buying eligible goods without paying sales tax at the time of purchase because the goods are intended for resale. Georgia’s Department of Revenue provides Form ST-5, the Sales Tax Certificate of Exemption for Georgia purchasers. It is completed for the supplier, not filed as an application for a certificate with the state.
For sellers, the practical responsibility is to check that the certificate fits the transaction, keep it with the sales records, and report the sale correctly. Georgia sales and use tax registration is handled through the Georgia Tax Center (GTC). Sellers with inventory held in Georgia by a fulfilment centre should check their registration obligations carefully: in-state inventory can affect the registration analysis, and the Department’s rules and account requirements should be confirmed for the seller’s specific setup.
What a Georgia resale certificate is and how it works
A resale certificate is a buyer’s written claim that a purchase qualifies for resale treatment. The buyer gives it to the seller so the seller can document why sales tax was not collected on that transaction. It does not make every purchase by a reseller tax-free: goods bought for the buyer’s own use, consumption, or donation do not qualify as resale purchases merely because the buyer operates a business.
Georgia’s Department of Revenue says a seller may rely on a properly completed certificate taken in good faith for a qualifying resale sale. The buyer must be engaged in selling tangible personal property, have a valid sales tax number when required, and intend to resell the property in the regular course of business. If the buyer later uses or consumes goods purchased tax-free for resale, the buyer may owe use tax.
Who qualifies and which purchases or sales may be exempt
For the resale exemption, the buyer generally needs to be a business that sells tangible personal property and must be purchasing the property for resale in its regular business. The certificate must match the actual purchase and the buyer’s business. Georgia’s ST-5 also covers other specified exemption claims, but each claim has its own conditions; a buyer should select only the applicable category and should not treat ST-5 as a general tax-exempt status document.
Goods bought for resale may qualify when they will be resold rather than used by the purchaser. Purchases for the business’s own operations, equipment, supplies, or items to be donated are not made exempt simply by presenting a resale certificate. Other exemptions may apply to particular buyers, products, or uses under Georgia law. Because eligibility depends on the item, use, and transaction, confirm an uncertain exemption with the Georgia Department of Revenue before treating a sale as exempt.
How to get a Georgia resale certificate and whether you need a tax number
There is no separate state-issued resale certificate to obtain for ordinary Georgia resale purchases. A Georgia purchaser uses the Department of Revenue’s Form ST-5 and gives a completed copy to its supplier. If the purchaser is required to register as a dealer, it must register for a Georgia sales and use tax number through the Georgia Tax Center (GTC); the Department says dealer registration is required regardless of whether sales are online, out of state, wholesale, or exempt.
Georgia’s ST-5 states that a sales and use tax number is required for the resale claim, subject to the exceptions listed on the form for certain specified organizations. Do not assume that an out-of-state registration number or an application in progress substitutes for a required Georgia number. The exact registration position depends on the business’s activities and presence; confirm it with the Department or have a compliance professional review the facts.
How to complete and use Georgia Form ST-5
Use the current ST-5 form from the Georgia Department of Revenue. Enter the supplier’s name and address and the date, identify the purchaser and its business details, provide the required sales tax number, and complete the purchaser’s certification and signature fields. Select the exemption category that accurately describes the purchase. For resale, the form specifies purchases of tangible personal property or services for resale only, and warns that tax-free treatment does not extend to items the purchaser will use, including items it will donate.
Give the completed certificate to the supplier and retain a copy. The supplier must secure and maintain a properly completed certificate from each purchaser making purchases without payment of tax. ST-5 is not a blanket permission to buy all business expenses tax-free: if the intended use changes, the purchaser should address the tax due rather than rely on the original resale claim. Use the current form and instructions, since form details can change.
Does Georgia accept out-of-state resale certificates?
Do not assume that an out-of-state resale certificate alone is sufficient for a Georgia transaction. Georgia’s Department of Revenue provides Form ST-4, a specific certificate for an out-of-state purchaser whose Georgia presence is limited to making qualifying purchases and who removes the property from Georgia immediately. The form says that a purchaser with additional Georgia activity must register for Georgia sales and use tax and may not use ST-4 for exempt purchases in the state.
That limited ST-4 procedure is not a general substitute for Georgia registration or ST-5. Whether a seller can accept another state’s certificate depends on the transaction and the applicable Georgia requirements. Check the current Department guidance or ask the Department to confirm the treatment before accepting an out-of-state document as support for a Georgia exemption.
When sellers need to register, including inventory at a fulfilment centre
Georgia requires an individual or entity meeting the statutory definition of a dealer to register for a sales and use tax number. The Department’s registration guidance says this applies even when sales are online, out of state, wholesale, or exempt. Registration is completed through the Georgia Tax Center. A seller should assess its activities and obligations before making taxable sales or relying on exemption documentation.
Inventory stored in Georgia through a fulfilment centre is an important fact in that assessment. Georgia requires separate registration handling for sellers who also hold inventory in-state through a fulfilment centre, so do not treat a remote-sales registration analysis as automatically resolving the inventory issue. The precise account setup and registration obligations depend on the seller’s facts; confirm them with the Georgia Department of Revenue. Georgia is not a home-rule state for local sales tax administration; state and local sales tax obligations are administered through the state framework.
How to verify certificates and maintain records
Before accepting a certificate, check that it is complete, appropriate for the exemption claimed, applicable to the item and transaction, and reasonable for the purchaser’s business. For a resale claim, confirm that the buyer’s stated business and intended resale use make sense. Georgia’s Department of Revenue provides a Sales Tax ID Verification Tool through GTC for checking Georgia sales tax numbers; the tool verifies Georgia numbers, not out-of-state numbers, federal employer identification numbers, or Social Security numbers.
Keep the certificate and related transaction records together so you can show why tax was not collected. Retain the buyer’s identity and tax number, the certificate, invoice, description of goods, transaction date, and any verification results or correspondence. Keep records for the period required by current Georgia law and Department guidance; do not rely on an assumed retention period if you have not confirmed it. Review certificates when the buyer’s details or purchasing pattern changes.
When to submit certificates and report exempt sales
The buyer gives ST-5 to the supplier; the supplier keeps it as support for the exempt sale. The Department’s form instructs the supplier to secure and maintain a properly completed certificate. Sellers generally do not submit each resale certificate to the Department with a routine return, but must be able to produce supporting records if requested. If a transaction does not qualify or the seller lacks adequate documentation, the seller should not report it as exempt solely because a buyer asked for tax-free treatment.
Report sales and tax through the seller’s Georgia account according to the filing instructions and frequency assigned by the Department. Record exempt sales accurately and retain the documentation supporting each exemption. Filing frequency and due dates can depend on the account and current Department instructions, so check the Georgia Tax Center and current Department notices rather than relying on a generic calendar.
Reduce audit risk, avoid penalties, and get help managing certificates
Common certificate problems include missing buyer details or signatures, an invalid or unverified Georgia number where one is required, a claim that does not fit the goods, and purchases that are actually for the buyer’s own use. Establish a consistent review process, verify Georgia numbers when appropriate, match certificates to invoices, and follow up when a buyer’s claim is unclear. If goods bought for resale are diverted to business use, review the use-tax treatment promptly.
Sales Tax Compliance USA is a people-led, done-for-you US sales tax service for ecommerce and cross-border sellers. Our team can help review Georgia registration facts, including inventory held by a fulfilment centre, organize exemption certificates, check documentation, and support sales tax reporting. The right treatment depends on your business and the transaction; we can review the details with you, and you can also confirm current requirements directly with the Georgia Department of Revenue.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Georgia certificate and exemption situations: what the document supports and what to check
| Situation | Georgia document or treatment | Key limitation or check |
|---|---|---|
| Georgia purchaser buying goods for resale | Form ST-5, completed for the supplier | Buyer must meet resale conditions; a required Georgia sales tax number must be provided, subject to the form’s listed exceptions. |
| Out-of-state purchaser with only limited Georgia purchasing presence | Form ST-4 may apply | The form requires qualifying facts, including removal of the property from Georgia immediately; additional Georgia activity requires registration and bars use of ST-4 for exempt purchases. |
| Buyer purchasing goods for its own business use | No resale exemption based solely on ST-5 | A resale certificate does not cover goods the purchaser uses or consumes; assess any separate exemption or use-tax obligation. |
| Seller accepting a Georgia exemption certificate | Retain the completed certificate and transaction support | Check completeness, fit with the claimed exemption, buyer’s business, and Georgia number where required; verify Georgia numbers through the Department’s tool. |
| Seller with Georgia inventory at a fulfilment centre | Assess Georgia registration and account handling through GTC | In-state inventory is a material registration fact; confirm the seller’s specific obligations with the Department. |
Frequently asked questions
What is a Georgia resale certificate?
It is documentation a purchaser gives a supplier to support buying eligible property for resale without paying sales tax at the time of purchase. Georgia’s Form ST-5 is the state’s Sales Tax Certificate of Exemption for Georgia purchasers and includes a resale claim. It does not exempt purchases the buyer will use or consume.
How do I get a Georgia resale certificate?
Download the current Form ST-5 from the Georgia Department of Revenue, complete the applicable fields and resale claim, and give it to your supplier. It is not a separate certificate issued to you after an application. If you are required to register as a dealer, register for a sales and use tax number through the Georgia Tax Center.
Is Form ST-5 the same as a Georgia resale certificate?
ST-5 is Georgia’s Sales Tax Certificate of Exemption for Georgia purchasers, and it is the form used to document qualifying resale purchases. It also contains other exemption categories, so it is not exclusively a resale form. Complete only the claim that applies to the transaction.
How do I fill out a Georgia ST-5 certificate?
Use the current Department form, enter the supplier and purchaser information, provide the required sales tax number, select the applicable exemption, and complete the certification and signature fields. For resale, claim only purchases intended for resale, not goods for your own use or donation. Give the form to the supplier and keep a copy.
Does Georgia accept out-of-state resale certificates?
Do not assume an out-of-state certificate alone is sufficient. Georgia provides Form ST-4 for a narrowly described out-of-state purchaser whose Georgia presence is limited to qualifying purchases and removal of the property from the state; additional Georgia activity requires registration and prevents use of ST-4 for exempt purchases. Confirm the treatment of your transaction with the Georgia Department of Revenue.
Do I need a Georgia sales tax number to use a resale certificate?
Georgia’s ST-5 requires a sales and use tax number for the resale claim, except for the specific organizations listed on the form. A dealer required to register must do so through the Georgia Tax Center, even if sales are online, wholesale, out of state, or exempt. Check the current form and your registration facts before making a tax-free purchase.
Does a Georgia resale certificate expire?
The Department’s ST-5 says purchases made after the certificate date may qualify and requires the supplier to maintain a properly completed certificate, but the available form information does not establish a universal expiration period. Ask the supplier whether it needs an updated certificate and replace or correct one when the purchaser’s details or eligibility change. Confirm any uncertain retention or renewal requirement with the Department.
Do sellers need to submit exemption certificates to the Georgia Department of Revenue?
The supplier generally keeps the completed certificate as its records rather than submitting each certificate with a routine return. The seller must retain it and supporting transaction records and be prepared to provide them if the Department requests them. Report exempt sales accurately under the account’s current filing instructions.
How we handle this for you
The mechanics in Georgia are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Georgia Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Georgia.
Official sources
- https://dor.georgia.gov/document/form/st-5-sales-tax-certificate-exemption/download
- https://dor.georgia.gov/st-5-certificate-exemption
- https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/nontaxable-sales
- https://dor.georgia.gov/taxes/sales-use-tax/sales-tax-id-verification-tool
- https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faq
- https://dor.georgia.gov/how-register-sales-and-use-tax-account
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other Georgia guides: Amazon FBA · Audit defence · Back sales tax · Economic nexus · Foreign sellers · Marketplace facilitator
Resale certificates in nearby states: Florida · Alabama · North Carolina
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