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The Georgia ST-5 form serves as a crucial tool for individuals and organizations seeking to make tax-exempt purchases within the state. This certificate of exemption allows purchasers to certify that their transactions fall under specific categories that qualify for tax-free treatment. The form outlines several exemptions, including purchases made for resale, government-related acquisitions, and purchases by educational institutions, among others. Notably, it emphasizes that certain entities, such as churches and nonprofit organizations, may be exempt from needing a sales tax number. Additionally, the form clarifies that tax-free treatment does not extend to items intended for personal use or donation. Importantly, the ST-5 form requires the purchaser to declare, under penalty of perjury, the accuracy of the information provided. It is essential for suppliers to maintain a properly completed ST-5 form to validate tax-exempt transactions, ensuring compliance with Georgia's sales and use tax laws. Understanding the nuances of this form can significantly benefit both purchasers and suppliers in navigating the complexities of tax exemptions.
Georgia St 5 Example
STATE OF GEORGIA
DEPARTMENT OF REVENUE
SALES TAX CERTIFICATE OF EXEMPTION
GEORGIA PURCHASER
To:
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THE UNDERSIGNED HEREBY CERTIFIES that all purchases* made after this date will qualify for the
1. Purchases of tangible personal property or services for RESALE ONLY. O.C.G.A. §
2. Purchases of tangible personal property or services made by the United States government, the state of Georgia, any county or municipality of this state, fire districts which have elected governing bodies and are supported in whole or in part by ad valorem taxes, or any bona fide department of such governments when paid for directly to the seller by warrant on appropriated government funds. A sales and use tax number is not required for this exemption. O.C.G.A. §
3. Purchases of tangible personal property or services made by any authority created by local law enacted by the General Assembly or local constitutional amendment, which authority provides public water or sewer service. A sales and use tax number is not required for this exemption. O.C.G.A. §
4. Purchases of tangible personal property or services made by the University System of Georgia and its educational units, the American Red Cross, a Community Service Board located in this state, Georgia Department of Community Affairs Regional Commissions, or specific qualified authorities provided with a sales tax exemption under Georgia law. A sales and use tax number is not required for this exemption. O.C.G.A. §§
5. The sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale. Materials purchased at a retail establishment for consumer use are not exempt. A sales and use tax number is not required for this exemption. O.C.G.A. §
6. Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state when sold by the manufacturer or assembler for use exclusively outside this state and when possession is taken from the manufacturer or assembler by the purchaser within this state for the sole purpose of removing the property from this state under its own power when the equipment does not lend itself more reasonably to removal by other means. A sales and use tax number is not required for this exemption. O.C.G.A. §
7. The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components of each, that will be used principally to cross the borders of this state in the service of transporting passengers or cargo by common carriers and by carriers who hold common carrier and contract carrier authority in interstate or foreign commerce under authority granted by the United States Government. Replacement parts installed by carriers in such aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles that become an integral part of the craft, equipment, or vehicle are also exempt. The exemption does not extend to private carriers. O.C.G.A. §
8. Purchases of tangible personal property or services made by the Federal Reserve Bank, a federally charted credit union, or a credit union organized under the laws of this state. A sales and use tax number is not required for this exemption. 12 U.S.C. §§ 531, 1768 § 1768; O.C.G.A §
Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, this certificate is true and correct and made in good faith, pursuant to the sales and use tax laws of the State of Georgia. Further, I understand that any tangible personal property obtained under this certificate is subject to sales and use tax if the purchaser uses or consumes the property in any manner other than indicated above.
Purchaser’s Name: |
Sales Tax Number: |
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Purchaser’s Type of Business: |
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Purchaser’s Address: |
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Printed Name and Signature: |
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Supplier must secure and maintain one properly completed certificate of exemption from each purchaser making purchases without the payment of tax.
Document Breakdown
| Fact Name | Description |
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| Purpose of the Form | The Georgia ST-5 form serves as a Sales Tax Certificate of Exemption, allowing certain purchases to be made without sales tax under specific conditions. |
| Applicable Law | This form is governed by various sections of the Official Code of Georgia Annotated (O.C.G.A.), particularly § 48-8-30 and § 48-8-3. |
| Exempt Purchasers | Entities such as churches, nonprofit organizations, and government bodies may qualify for tax-exempt purchases without needing a sales and use tax number. |
| Restrictions on Use | Tax-free treatment does not apply to items that the purchaser intends to use or consume, including donations. |
| Record Keeping | Suppliers must keep a properly completed ST-5 certificate on file for each purchaser making tax-exempt purchases to ensure compliance. |
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