Resale certificates by state

Georgia resale certificate

The official form, whether Georgia takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Sales Tax Certificate of Exemption - Georgia Purchaser (ST-5) · Get the form (opens in a new tab); Issued by the Georgia Department of Revenue.
Expires?: No set expiry; DOR says most certificates of exemption do not expire (the GATE agricultural certificate is the exception). ST-5 covers all purchases made after its date.
Accepts the SST certificate?: Yes; Streamlined Sales Tax full member state.
Accepts the MTC certificate?: Yes, with limits
Out-of-state buyers can use it?: With limits; Out-of-state purchasers use Form ST-4 (Certificate of Exemption, Out of State Purchaser, https://dor.georgia.gov/document/form/formst-4pdf/download). It is limited to buyers licensed outside Georgia whose only Georgia activity is making purchases, and the goods must be removed from Georgia right after purchase. A buyer with other Georgia activity must register and cannot use ST-4.
Buyer must be registered in Georgia?: With limits; Buyers using ST-5 for resale must hold a valid Georgia sales tax number and list it (except certain listed nonprofits). Qualifying out-of-state purchasers use ST-4 with their home-state tax ID instead.

How to fill out and accept the certificate

Enter the supplier's name, address, and date, and check box 1 (purchases for resale only).
Enter the purchaser's name, Georgia sales tax number, type of business, address, printed name, title, signature, phone, and email.
Seller: check the Georgia sales tax number with DOR's Sales Tax ID Verification Tool in the Georgia Tax Center (it does not verify out-of-state numbers) and keep one certificate per purchaser.

When a seller is protected

The seller is relieved of the burden of proof when it takes in good faith a properly completed certificate (O.C.G.A. 48-8-38(a)). The certificate must be fully completed (name, address, sales tax number, signature), in the form appropriate to the exemption, and claim an exemption available on the transaction date that could apply to the item and is reasonable for the buyer's business. For resale, the buyer must sell tangible personal property, hold a valid sales tax number listed on the certificate, and the seller must have no reason to believe the goods will not be resold. A deadline for obtaining the certificate after the sale was not confirmed.

Seller record-keeping

Records must be kept at least three years (O.C.G.A. 48-8-52, 48-8-53). The supplier must secure and keep one properly completed certificate from each exempt purchaser.

The Georgia Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Using ST-5 for items the purchaser will use or donate; the form says tax-free treatment does not extend to those.
Accepting ST-5 without a valid Georgia sales tax number, or accepting ST-4 from a buyer that has Georgia activity beyond making purchases.
Accepting a certificate that claims an exemption unreasonable for the buyer's type of business, which defeats good faith.

Multistate certificates in Georgia

SST Certificate of Exemption

Yes

Georgia is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Georgia requires the seller to verify the purchaser's ID number.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Another state's registration number is accepted only when an out-of-state buyer without Georgia nexus has goods drop-shipped to its Georgia customer; seller relief requires a good-faith certificate from a registered buyer in the business of selling TPP.

Official MTC form (opens in a new tab)

Georgia resale certificate FAQ

What form is used for a resale certificate in Georgia?

Georgia's resale certificate is the Sales Tax Certificate of Exemption - Georgia Purchaser (ST-5), published by the Georgia Department of Revenue. Download it from the Georgia Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.

Does Georgia accept multistate resale certificates?

Georgia is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Georgia requires the seller to verify the purchaser's ID number. Georgia is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Another state's registration number is accepted only when an out-of-state buyer without Georgia nexus has goods drop-shipped to its Georgia customer; seller relief requires a good-faith certificate from a registered buyer in the business of selling TPP.

Do Georgia resale certificates expire?

DOR says most certificates of exemption do not expire (the GATE agricultural certificate is the exception). ST-5 covers all purchases made after its date.

Can an out-of-state business use a resale certificate in Georgia?

Out-of-state purchasers use Form ST-4 (Certificate of Exemption, Out of State Purchaser, https://dor.georgia.gov/document/form/formst-4pdf/download). It is limited to buyers licensed outside Georgia whose only Georgia activity is making purchases, and the goods must be removed from Georgia right after purchase. A buyer with other Georgia activity must register and cannot use ST-4.

Resale certificates in other states

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