Form St-5 - Sales Tax Certificate Of Exemption Georgia Purchaser Or Dealer
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ST-5
Form
(Rev. 11/2012)
STATE OF GEORGIA
DEPARTMENT OF REVENUE
SALES TAX CERTIFICATE OF EXEMPTION
GEORGIA PURCHASER OR DEALER
To: ________________________________________________________________________ ______________, ______
(SUPPLIER)
(DATE)
________________________________________ ________________________ ________ ____________________
(SUPPLIER’S ADDRESS)
(CITY)
(STATE)
(ZIP CODE)
THE UNDERSIGNED DOES HEREBY CERTIFY that all tangible personal property purchased or leased after this date will
be for the purpose indicated below and that this certificate shall remain in effect until revoked in writing. Any tangible
personal property obtained under this certificate of exemption is subject to the sales and use tax if it is used or consumed
by the purchaser in any manner other than that indicated on this certificate. (Check appropriate box.)
[ ] 1. Purchases or leases of tangible personal property or services for resale. O.C.G.A.
§ 48-8-30.
[ ] 2. For use by the Federal Government, The American Red Cross, Georgia State Government, any county,
municipality, qualifying authority or public school system of this state. Payment must be made by warrant on
appropriated Government funds. A Georgia sales and use tax number is not required for this exemption. O.C.G.
A.
§ 48-8-3(1).
[ ] 3. Purchases or leases of tangible personal property or services for RESALE ONLY by a church, qualifying nonprofit
child caring institution, nonprofit parent teacher organization or association, nonprofit private school (grades K-12),
nonprofit entity raising funds for a public library, member councils of the Boy Scouts of the U.S.A. or Girl Scouts of
the U.S.A. THIS EXEMPTION DOES NOT EXTEND TO ANY PURCHASE TO BE USED BY OR DONATED BY
THE PURCHASING ENTITY. A Georgia sales and use tax number is not required for this exemption.
O.C.G.A.
§ 48-8-3(15),(39),(41),(56),(59),and(71).
[ ] 4. Materials used for packaging tangible personal property for shipment or sale. Such materials must be used solely
for packaging and must not be purchased for reuse by the shipper or seller. O.C.G.A.
§ 48-8-3(94). A Georgia
sales and use tax number is not required for this exemption.
[ ] 5. Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state
sold by the manufacturer or assembler for use exclusively outside of this state when possession is taken by the
purchaser within this state for the sole purpose of removing the property from this state under its own power due to
the fact that the equipment does not lend itself more reasonably to removal by other means. A Georgia sales and
use tax number is not required for this exemption. O.C.G.A.
§ 48-8-3(32).
[ ] 6. The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components and
replacement/repair parts of each, which will be used principally to cross the borders of this state in the service of
transporting passengers or cargo by common carriers in interstate or foreign commerce under authority granted by
the United States government. Private and contract carriers are not exempt. O.C.G.A.
§ 48-8-3(33)(A).
[ ] 7. For use by a federally chartered credit union, credit unions organized under the laws of this state, and credit unions
organized under the laws of the United States and domiciled within this state. A Georgia sales and use tax number
is not required for this exemption. 12 U.S.C.S. 1768; O.C.G.A.
§ 48-6-97.
_______________________________________________________________________________________________
PURCHASER’S BUSINESS ACTIVITY
Under penalties of perjury I declare that this certificate has been examined by me and to the best of my knowledge and
belief is true and correct, made in good faith, pursuant to the sales and use tax laws of the State of Georgia.
Business Name: ____________________________________________________
Sales Tax Number: __________________
Business Address: _____________________________
City:____________________ State: _____ ZIP Code: ____________
Purchaser's Name: ________________________________Signature: ___________________________Title:__________________
A dealer must secure one properly completed certificate of exemption from each buyer making tax exempt purchases.
Certificates of exemption must be obtained by the dealer within 90 days of the exempt sale being completed. The dealer must
maintain a copy of the certificate of exemption presented for audit purposes.
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