Georgia Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-5 (Sales Tax Certificate of Exemption). Agency: Georgia Department of Revenue.

What a Georgia resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Georgia resale certificate rules

Certificate form: Form ST-5; Form ST-5, the Sales Tax Certificate of Exemption, is published by the Georgia Department of Revenue. Our generator fills in the Georgia form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Georgia sales tax number; It appears on the buyer's Georgia Sales and Use Tax Registration.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; No expiration. DOR says most certificates of exemption do not expire (the GATE agricultural certificate is the exception). An ST-5 covers all purchases made after its date. The seller needs one properly completed certificate from each purchaser buying tax-free.

Georgia rules in plain English

In Georgia, use Form ST-5, the Sales Tax Certificate of Exemption, from the Georgia Department of Revenue (DOR). Check box 1, purchases for resale only. Enter your business name, address and type of business, and your Georgia sales tax number. A sales tax number is required for resale purchases. Print your name and title and sign; you sign under penalties of perjury. The certificate covers all purchases from that supplier made after its date, and DOR says it does not expire. Georgia also accepts the Streamlined Sales Tax Certificate of Exemption. If your business is outside Georgia, has no activity in Georgia, and removes the goods from Georgia right after buying them, use Form ST-4 with your home-state tax ID instead. If you sell drop-shipped goods to Georgia customers and have no Georgia nexus, suppliers may accept your home-state number. Your supplier can check a Georgia number with DOR's Sales Tax ID Verification Tool. If you use or consume items you bought tax-free, you owe the tax. Misuse can lead DOR to revoke your certificate.

Sources: Georgia resale certificate guidance · Form ST-5 · Verify a buyer's number

More Georgia facts

Resale purchases on Form ST-5 require a Georgia sales and use tax number. Tax-free treatment does not extend to anything the purchaser uses, including items the purchaser will donate. Source
The resale box on Form ST-5 covers both tangible personal property and services purchased for resale, and 'purchase' includes leases and rentals. Source
The Sales Tax ID Verification Tool on the Georgia Tax Center verifies only Georgia sales tax numbers, not out-of-state sales tax numbers, FEINs or Social Security numbers. Source
An out-of-state dealer buying in Georgia for resale in another state uses Form ST-4, certifying that it has no sales, solicitation or services in Georgia and will remove the goods from Georgia immediately after purchase. Source
The supplier must secure and keep one properly completed certificate of exemption from each purchaser making tax-free purchases. Source

What a Georgia resale certificate must include

The buyer's legal name, business address, and Georgia sales tax number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Georgia certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Georgia resale certificates

Enter your business once, add each vendor, and download a signed Georgia certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Georgia resale certificate FAQ

What form do I use for a Georgia resale certificate?

Georgia uses Form ST-5, the Sales Tax Certificate of Exemption, published by the Georgia Department of Revenue. Our generator fills in the Georgia form for you. You get a signed PDF with your business, permit, and purchase details.

Does Georgia accept the MTC uniform resale certificate?

Yes. Georgia accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

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

Yes, with conditions. Two limited cases. (1) Form ST-4: a purchaser licensed and registered outside Georgia, with no sales, solicitation or services in Georgia, that removes the goods from Georgia immediately after purchase, gives its home-state/country tax ID. (2) Drop shipments: the purchaser's home-state number is accepted instead of a Georgia number when the purchaser is outside Georgia, has no Georgia nexus, and the goods are drop-shipped to its Georgia customer. A purchaser with other Georgia activity must register in Georgia.

Can I give a vendor one blanket resale certificate in Georgia?

Yes. A blanket certificate in Georgia covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Georgia resale certificate valid?

No expiration. DOR says most certificates of exemption do not expire (the GATE agricultural certificate is the exception). An ST-5 covers all purchases made after its date. The seller needs one properly completed certificate from each purchaser buying tax-free.

What happens if I misuse a Georgia resale certificate?

Property obtained under the certificate is subject to sales and use tax if the purchaser uses or consumes it other than as certified. The purchaser signs under penalties of perjury. Misuse of a certificate of exemption is sufficient cause for the Commissioner to revoke the certificate of the seller, the purchaser, or both. A specific monetary penalty for misuse was not confirmed from DOR sources.

When can a Georgia seller rely on a resale certificate?

The seller bears the burden of proving a sale is not at retail unless it takes in good faith a properly completed certificate: fully completed (name, address, sales tax number, signature), in the right form, claiming an exemption available and reasonable for the item and the buyer's business. For resale, the seller is relieved if the buyer is engaged in selling tangible personal property, lists a sales tax number valid at the time of purchase, and the seller has no reason to believe the buyer will not resell. Sellers can check numbers with the Sales Tax ID Verification Tool.

How do I verify a Georgia resale certificate?

Check the buyer's Georgia sales tax number with the online lookup from the Georgia Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Georgia resale certificate rules for general information and is not tax advice. Confirm current requirements with the Georgia Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Georgia Resale Certificate Rules, Form & Expiration