How to Fill Out Georgia Form ST-5 (w/Examples) + FAQs

Georgia Form ST-5 is the Sales Tax Certificate of Exemption that a purchaser gives to a seller in Georgia to claim a lawful exemption from state and local sales and use tax under O.C.G.A. § 48-8-3. The form is not mailed to the Georgia Department of Revenue. The seller keeps it in their records as proof of why no tax was charged.

Getting ST-5 wrong has a price. The Georgia Department of Revenue reports that sales and use tax accounts for roughly 25% of the state’s general fund revenue, and audits routinely disallow exemption claims when ST-5 forms are missing, blank, or filled out for the wrong category. A vendor who accepts a bad ST-5 in good faith may still be billed for the unpaid tax, plus a 25% negligence penalty under O.C.G.A. § 48-2-44, so accuracy matters on every line.

Here is what this guide will give you:

📝 A line-by-line walkthrough of every box on the current ST-5 form
🏷️ Plain-English help picking the right exemption category for your purchase
👥 Three full filled-out examples for a reseller, a school district, and a manufacturer
⚠️ The most common ST-5 mistakes and the audit consequences they trigger
❓ Twelve FAQs that answer the field-level questions buyers and sellers ask most

What the Form Is and Who Must File It

Georgia Form ST-5 is the standard Sales Tax Certificate of Exemption used by a purchaser to tell a Georgia seller that a sale is exempt from sales and use tax. The current revision is printed on the bottom of the official ST-5 PDF hosted by the Georgia Department of Revenue, and you should always confirm the revision date before you sign. The legal authority for each exemption category on the form traces back to O.C.G.A. § 48-8-3, which lists more than 90 specific exemptions.

ST-5 is filed by the purchaser, not the seller. The purchaser hands the completed form to the seller at or before the time of the sale. The seller keeps the certificate on file for at least three years from the date of the last sale covered by it, because Georgia auditors can reach back three years under O.C.G.A. § 48-2-49 and longer if fraud is suspected.

The categories of buyers who use ST-5 include resellers with an active Georgia Sales and Use Tax Number, manufacturers buying machinery and equipment used directly in production, government agencies and instrumentalities, qualifying nonprofits, and other specific exempt entities listed in the statute. A buyer who does not fit one of the categories on the form cannot use ST-5, and a buyer who misuses it can be billed for the tax, penalties, and interest under O.C.G.A. § 48-8-38.

Sellers also have skin in the game. A seller who accepts an ST-5 in good faith, with all required fields completed, is generally relieved of the duty to collect tax on that sale. A seller who accepts a blank, unsigned, or facially defective ST-5 loses that protection and becomes personally liable for the tax.

Before You Start: Documents and Information You Need

Before you open the ST-5 PDF, gather every piece of information the form will ask for. Missing data is the most common reason a vendor refuses an ST-5 at the point of sale. The Georgia Tax Center is the portal where you confirm or pull most of these numbers.

Your Georgia Sales and Use Tax Number (the STI number issued through the Georgia Tax Center). Without it, a resale or manufacturer claim is invalid and the seller must charge tax.
Your Federal Employer Identification Number (FEIN) or, for sole proprietors without employees, your Social Security Number. The Department of Revenue cross-checks this against IRS records.
Your legal business name as registered with the Georgia Secretary of State. A “doing business as” name alone will not match agency records.
Your physical business address, not just a P.O. Box. Georgia exemption registrations are tied to a physical location.
The seller’s name and address, because ST-5 is issued to a specific seller and is not a blanket pass for every vendor.
A clear description of the type of goods or services you buy from this seller, since the certificate must describe the property in enough detail that an auditor can match it to invoices.
The exemption category you are claiming, matched to the correct numbered line on the form and to the underlying statute in O.C.G.A. § 48-8-3.
For agricultural buyers, your GATE card number issued by the Georgia Department of Agriculture. ST-5 alone does not cover most farm purchases; the GATE card is the primary credential.
For government buyers, the agency name and authorized purchasing officer’s title, since only authorized agents may sign on behalf of a government entity.
For nonprofit buyers, proof of the specific Georgia exemption (not just federal 501(c)(3) status), because Georgia does not grant a blanket nonprofit exemption.

Where to Get the Form and How to Access It

The only safe place to download ST-5 is the Georgia Department of Revenue website. The agency posts the current ST-5 PDF on its Sales and Use Tax forms page, and the file is fillable in Adobe Acrobat or any modern PDF reader. Third-party sites sometimes host older revisions that have been replaced, and using a stale version can cause a vendor to reject your certificate.

You can also pick up paper copies at any Department of Revenue regional office, and many vendors keep printed blanks at the register for walk-in business customers. If you order in volume, your accounting software (QuickBooks, NetSuite, Sage Intacct) often stores a saved ST-5 template under your customer or vendor record so it auto-populates for repeat use.

ST-5 is not e-filed. There is no online submission portal because the form lives between the buyer and the seller, never reaching the state directly unless an auditor asks for it. The Georgia Tax Center is still the place where you register for your Sales and Use Tax Number, file your ST-3 returns, and pay any tax you collect or owe.

If you are a manufacturer claiming the broader machinery exemption that took effect under O.C.G.A. § 48-8-3.2, make sure you also pull Form ST-5M, which has fields specific to manufacturing inputs that ST-5 does not capture in the same detail.

Step-by-Step: How to Fill Out Form ST-5 Line by Line

ST-5 looks short, but every box has consequences. The form is one page with a header block, a checkbox grid of exemption categories, a description block, and a signature block. Work through it top to bottom and do not skip any field, even ones that look optional.

Date of Issue (Top of Form)

The first field asks for the date you are giving the certificate to the seller. Write the date in MM/DD/YYYY format, for example 05/25/2026. The date should match the date of the first sale the certificate covers, or earlier.

A common edge case is a “blanket” ST-5 that covers every future sale from this seller. In that situation, the issue date marks the start of the coverage window, and the certificate stays valid until you revoke it in writing or the seller’s records age out. Some sellers internally cap blanket certificates at three years and ask for a refresh, which is a reasonable best practice.

The most common mistake is leaving the date blank. An undated ST-5 is treated as facially defective, which means the seller’s good-faith protection disappears and the seller will likely charge tax on the sale.

A misconception worth correcting: some buyers think backdating an ST-5 to cover a past taxable purchase will erase the tax already paid. It will not. ST-5 is prospective and contemporaneous, not retroactive.

Purchaser’s Name

Enter the full legal name of the purchasing entity exactly as it appears on the Georgia Secretary of State filing or, for individuals, on the Social Security card. For example, Carlos Mendez Retail LLC, not “Carlos’s Store.”

If your business operates under a trade name, write the legal name first and the d/b/a second, like Carlos Mendez Retail LLC d/b/a Savannah Surf Shop. The legal name is what the Department of Revenue matches against its registration database.

The most common mistake is using only the d/b/a. When an auditor pulls the STI number you wrote in the next box, the registered legal name will not match the name on the certificate, and the exemption claim falls apart.

A misconception is that an individual owner can sign in their personal name on behalf of an LLC. The LLC is a separate legal person under O.C.G.A. § 14-11-201, so the entity’s legal name must appear on the line.

Purchaser’s Address

Enter the physical street address of the purchaser, including suite number, city, state, and ZIP. For example, 128 Bay Street, Suite 4, Savannah, GA 31401.

If you only have a P.O. Box for mail, list the physical location on this line and add the P.O. Box separately if the form has space. Georgia ties exemption registrations to a physical site, especially for manufacturers claiming an industry-specific exemption.

A common mistake is entering an out-of-state headquarters address when the actual buying location is in Georgia. The certificate must reflect where the property is delivered or first used, because local option taxes vary by county under O.C.G.A. § 48-8-82.

A misconception is that the address only matters for mailing. It actually drives jurisdictional sourcing of any later use tax assessment if the exemption is disallowed.

Supplier’s (Seller’s) Name and Address

Write the seller’s legal name and address in the next block. For example, Atlantic Wholesale Distributors Inc., 4500 Industrial Blvd, Atlanta, GA 30336.

ST-5 is seller-specific. One certificate covers purchases from one seller. If you buy from three different wholesalers, you give each one a separate ST-5. There is no master ST-5 that you can show to every vendor in Georgia.

A common mistake is leaving this block blank and handing the seller a “to whom it may concern” certificate. Auditors flag generic certificates as defective on their face, and the seller loses the safe harbor.

A misconception is that you can list a parent company when you actually buy from a subsidiary. The seller of record on the invoice is the seller of record on the ST-5; corporate family relationships do not transfer.

Exemption Category Checkboxes

This is the heart of the form. ST-5 lists numbered exemption categories that map to the subsections of O.C.G.A. § 48-8-3. You check only one box for the certificate to be valid for that purpose.

Read each line carefully. The most-used categories are: purchase for resale (you have a Georgia STI number and will resell the item), sale to the federal government or to the State of Georgia or its political subdivisions, sale to a qualifying nonprofit listed in the statute, sale of agricultural inputs to a GATE-card holder, and sale of machinery and equipment used directly in the manufacture of tangible personal property.

A common mistake is checking the “resale” box when the item will actually be consumed in your business, like office supplies or shop tools. Items you use, rather than resell, are taxable, and an auditor who finds your shop towels under a resale certificate will assess tax plus penalties.

A misconception is that “nonprofit” alone qualifies. Georgia does not grant blanket exemption to all 501(c)(3) entities; only the specific organizations and purchases described in O.C.G.A. § 48-8-3 qualify, such as certain qualifying parent-teacher organizations and specifically named charities.

Sales and Use Tax Number (STI Number)

Enter your Georgia Sales and Use Tax Number, the nine-digit STI issued through the Georgia Tax Center. For example, 123-45678.

If you are claiming the resale or manufacturer category, this number is mandatory. If you are a federal government buyer, you do not have an STI number; write Federal Government or Exempt by Statute in the box and check the matching category.

A common mistake is using a Federal EIN in this field. The STI number and the FEIN are different identifiers, and an EIN in the STI box invalidates the certificate.

A misconception is that any active business license number will do. Only the STI assigned by the Georgia Department of Revenue is acceptable for resale and manufacturer claims.

Description of Property or Services Purchased

Describe the type of goods or services you buy from this seller. The description must be specific enough that an auditor reading the certificate three years later can tell which invoices it covers. General merchandise for resale is acceptable for a retailer; equipment alone is not.

A good description for a manufacturer might read industrial CNC milling machines and direct-use replacement parts integral to the manufacturing process. A good description for a reseller might read clothing, footwear, and accessories purchased exclusively for resale in the ordinary course of business.

A common mistake is using vague language like miscellaneous items or leaving the box blank. Vague certificates do not survive an audit, and the seller will be billed for tax on every invoice the auditor cannot match to the description.

A misconception is that you can list every category of property you might ever buy. Overbroad descriptions invite scrutiny because they suggest the certificate is being used for taxable items the buyer should be paying tax on.

Reason for Exemption (Statutory Citation Line)

Some versions of ST-5 ask for the statutory basis of the exemption next to the checkbox or in a short narrative line. Write the O.C.G.A. cite that supports your category. For example, a reseller writes O.C.G.A. § 48-8-3(50) if applicable, and a manufacturer cites O.C.G.A. § 48-8-3.2.

If the form does not have a separate statute line, the checkbox itself does the work. Either way, you must know the legal basis for your claim, because an auditor will ask for it.

A common mistake is citing a federal Internal Revenue Code section, like 501(c)(3), instead of the Georgia statute. The federal status does not, by itself, exempt a purchase from Georgia sales tax.

A misconception is that “tax-exempt” status on the federal income tax side automatically translates to Georgia sales tax. Georgia evaluates each exemption on its own state-law footing under O.C.G.A. § 48-8-3.

Purchaser’s Type of Business

Write a short description of what the purchaser does, like retail apparel store, manufacturer of automotive parts, or county school district. This box helps the auditor confirm that the business activity is consistent with the exemption claimed.

A reseller in the apparel trade who lists construction contractor will get a second look, because contractors generally cannot use a resale certificate for materials they install into real property under O.C.G.A. § 48-8-63.

A common mistake is copying a generic NAICS description that does not match the actual operation. Auditors compare this line to the registration on file.

A misconception is that this box is optional. Skipping it gives the auditor a reason to call the certificate facially incomplete.

Authorized Signature

The certificate must be signed by an authorized representative of the purchaser. For an LLC, that is a member or manager. For a corporation, an officer. For a government agency, the designated purchasing officer.

A common mistake is signing a name that does not match the purchaser entity. If Carlos Mendez Retail LLC is the purchaser, an employee with no signing authority cannot bind the LLC, and the certificate is voidable.

A misconception is that any employee with access to the form can sign it. Sales tax certificates are legal attestations under penalty of perjury, and unauthorized signatures can expose the signer personally under O.C.G.A. § 16-10-71.

Title of Signer

Write the official title of the person signing, like Member, CFO, Purchasing Director, or Superintendent. This confirms the signer’s authority to bind the entity.

A common mistake is writing Owner for an LLC or corporation. LLCs have members or managers; corporations have officers. Use the title that matches the entity’s organizational documents.

A misconception is that title is cosmetic. Auditors check titles when authority is challenged on a denied exemption.

Date Signed

Enter the date the form is signed. The signature date and the issue date at the top should generally match.

A mismatch of more than a few days suggests the form was prepared at one time and signed at another, which is fine if there is a clear reason, but stale signatures invite questions about whether the certificate was current at the time of sale.

A common mistake is leaving the signature date blank. An unsigned-looking certificate is treated as defective.

A misconception is that an electronic timestamp from the PDF replaces the date line. Write the date in the box even if the file metadata shows the same information.

Three Filled-Out Examples Using Real Scenarios

These three scenarios show how three very different buyers complete ST-5 for three very different exemptions. Each table has 8 rows covering the most important fields.

Scenario 1: Carlos, a Savannah Retailer Buying Inventory for Resale

Carlos owns Carlos Mendez Retail LLC d/b/a Savannah Surf Shop and buys swimwear from a wholesaler in Atlanta to resell at his store.

Form Section	What Carlos Enters
Date of Issue	05/25/2026
Purchaser’s Name	Carlos Mendez Retail LLC d/b/a Savannah Surf Shop
Purchaser’s Address	128 Bay Street, Suite 4, Savannah, GA 31401
Supplier’s Name and Address	Atlantic Wholesale Distributors Inc., 4500 Industrial Blvd, Atlanta, GA 30336
Exemption Category Checked	Purchase for Resale
Sales and Use Tax Number	123-45678
Description of Property	Clothing, footwear, and accessories purchased exclusively for resale in the ordinary course of business
Authorized Signature and Title	Carlos Mendez, Member-Manager

Scenario 2: Aisha, a Purchasing Agent for a Cobb County School District

Aisha buys classroom computers for the Cobb County School District, a political subdivision of the State of Georgia.

Form Section	What Aisha Enters
Date of Issue	05/25/2026
Purchaser’s Name	Cobb County School District
Purchaser’s Address	514 Glover Street, Marietta, GA 30060
Supplier’s Name and Address	Peach State Technology Solutions LLC, 200 Peachtree Street NE, Atlanta, GA 30303
Exemption Category Checked	Sale to the State of Georgia or its political subdivisions
Sales and Use Tax Number	Exempt by Statute — Political Subdivision
Description of Property	Desktop computers, laptops, peripherals, and related software for use in district schools
Authorized Signature and Title	Aisha Johnson, Director of Procurement

Scenario 3: Marcus, a Macon Manufacturer Buying Production Machinery

Marcus runs Macon Precision Parts Inc., a manufacturer of automotive components, and buys CNC milling machines used directly in production.

Form Section	What Marcus Enters
Date of Issue	05/25/2026
Purchaser’s Name	Macon Precision Parts Inc.
Purchaser’s Address	3300 Industrial Highway, Macon, GA 31206
Supplier’s Name and Address	Southeast Industrial Machinery Inc., 1200 Commerce Drive, Chattanooga, TN 37402
Exemption Category Checked	Machinery and equipment used directly in manufacturing
Sales and Use Tax Number	987-65432
Description of Property	Industrial CNC milling machines, tooling, and direct-use replacement parts integral to the manufacturing process
Authorized Signature and Title	Marcus Bell, Chief Financial Officer

Other named filers also use ST-5 across Georgia. Janet Reyes, owner of a Roswell daycare nonprofit, learns that not every 501(c)(3) qualifies in Georgia and that her purchase is taxable. David Kim, a Gwinnett restaurant owner, uses ST-5 only for food he resells and pays tax on his kitchen equipment. Priya Patel, a Valdosta farmer, uses her GATE card for most ag purchases and reserves ST-5 for narrow categories not covered by GATE.

How to File the Completed Form

Form ST-5 is unusual among Georgia tax forms because you do not file it with the state. You give it to the seller. The seller keeps it and uses it to defend the exempt sale if audited.

In person at the point of sale. Hand a paper ST-5 to the cashier or accounts-receivable clerk. The seller stamps it received and stores it. There is no fee.
By email or PDF upload to the seller. Most B2B sellers accept a signed PDF. Send it to the seller’s accounts-receivable address, ask for written confirmation, and keep the email as proof of delivery.
By fax to the seller. Some legacy distributors still take faxed certificates. Keep the fax confirmation page as your proof of delivery.
Through the seller’s vendor portal. Large vendors host exemption-document portals that timestamp the upload and notify their tax department. Save the confirmation screen.

The seller should retain ST-5 for at least three years from the date of the last covered sale, matching the audit window in O.C.G.A. § 48-2-49. Many sellers retain for six years to cover the longer fraud lookback. There is no filing fee, no payment, and no acknowledgement from the Department of Revenue, because the agency is not the recipient.

If you need to revoke a blanket ST-5, send the seller a dated written notice and keep a copy. The revocation takes effect when received, and any sale after that date must be taxed unless a new certificate is in place.

What Happens After You File

After you give ST-5 to the seller, the seller stops charging Georgia sales tax on covered invoices. You will see the tax line on each invoice show $0.00 or Exempt — ST-5 on file. That is the only immediate confirmation you will get.

Behind the scenes, the seller logs the certificate in their tax software, links it to your customer record, and treats covered sales as exempt on their monthly ST-3 sales tax return. The exempt sales are reported on the return as part of the seller’s gross sales, with the exempt portion deducted on a specific line.

If the seller is later audited, the auditor will pull every exemption certificate, match each one to invoices, and disallow any sale where the certificate is missing, incomplete, or claimed for the wrong category. The seller is then assessed the unpaid tax, plus interest under O.C.G.A. § 48-2-40, and a 25% negligence penalty if the failure is willful or careless. Sellers will often pass that assessment back to the buyer through indemnification clauses in the supply contract, so a bad ST-5 can come back to bite you years later.

If you, as the buyer, are audited, the auditor reviews your purchase records and looks for items you bought tax-free that should have been taxed. Misuse of ST-5 triggers a use tax assessment under O.C.G.A. § 48-8-30, plus interest and penalties, and in serious cases the Department of Revenue can revoke your Sales and Use Tax registration.

Mistakes to Avoid When Filling Out the Form

ST-5 is short, but small errors create big bills. Watch for these.

Leaving the date blank. An undated certificate is facially defective and the seller must charge tax.
Using a d/b/a only. The legal entity name must appear, or the STI number will not match.
Writing a P.O. Box as the only address. Georgia exemptions are tied to a physical location.
Checking more than one exemption box. Multiple categories make the certificate ambiguous and easy to disallow.
Putting an FEIN in the STI number field. The two numbers are different, and substituting one for the other invalidates the claim.
Vague property descriptions like miscellaneous. Auditors disallow invoices the description cannot cover.
Using ST-5 as a contractor for materials installed into real property. Real-property contractors generally pay tax under O.C.G.A. § 48-8-63, and a misuse triggers a full assessment.
Issuing a generic ST-5 with no seller named. A blank seller block makes the certificate facially defective.
Signing without authority. A non-officer signature can void the certificate and expose the signer personally.
Forgetting to date the signature. An undated signature is treated like no signature at all.
Reusing an old version of the form. Stale revisions may be missing required boxes added by the Department of Revenue.
Assuming federal 501(c)(3) status alone qualifies. Georgia evaluates each nonprofit exemption separately, and most general charities pay tax on purchases.
Failing to track expiration of blanket certificates. A buyer who changes legal structure should reissue ST-5 to every vendor.

Dos and Don’ts

Do download ST-5 only from the Georgia Department of Revenue forms page, so you have the current revision.
Do match the legal entity name on ST-5 to the name on file with the Georgia Tax Center for your STI number.
Do use a separate ST-5 for each seller, because one certificate covers one supplier.
Do describe the property specifically enough that an auditor three years from now can tell which invoices it covers.
Do revoke a blanket ST-5 in writing the moment your business changes name, structure, or exemption category.
Do keep your own copy of every ST-5 you sign, because the seller’s records can be lost.
Don’t check more than one exemption category, because ambiguity is a common reason auditors disallow certificates.
Don’t use ST-5 for items you will consume in your own business, because consumption is taxable.
Don’t let an unauthorized employee sign on behalf of the entity, because the signature must bind the legal purchaser.
Don’t confuse ST-5 with ST-4 or ST-5M, because each form has a narrower purpose.
Don’t treat federal tax-exempt status as automatic Georgia sales tax exemption, because the two systems are separate.
Don’t wait until an audit to fix a defective certificate, because retroactive cures are limited.

Pros and Cons of Filing on Your Own vs. With Help

Many small businesses fill out ST-5 themselves, while larger operations and complex claims often run the form past a CPA or tax attorney first. Each path has trade-offs.

Pros of doing it yourself

Speed at the register, because you can hand a vendor a completed certificate the same day.
No professional fees, which matters for low-volume buyers with simple resale claims.
Direct control over which sellers receive the certificate.
Built-in learning, because filling it out forces you to understand your own exemption.
Easy iteration, because you can issue a new certificate the moment a vendor relationship changes.

Cons of doing it yourself

Higher error rate on the exemption category, because the statute language is technical.
Risk of using the wrong form (ST-5 vs. ST-4 vs. ST-5M) for the situation.
No second set of eyes on the property description, which is a frequent audit failure point.
No statutory citation help, leaving the legal basis weak under audit.
Limited insight into related obligations like use tax accrual on items you buy tax-free but later use yourself.

Pros of using a CPA or tax attorney

Clean exemption category selection backed by current Department of Revenue policy bulletins.
Coordination with your other Georgia filings on the Georgia Tax Center, like ST-3 returns.
Audit-ready documentation files for each vendor, with revocation procedures in place.
Advice on related forms like ST-5M for manufacturers and the GATE card for agriculture.
Professional liability backing if the advice turns out to be wrong.

Cons of using a CPA or tax attorney

Fees that can outweigh the tax saved on small purchases.
Slower turnaround when a vendor needs the certificate today.
Possible over-engineering of routine resale certificates.
Dependency on the advisor for every change in vendor relationships.
Risk of stale advice if the advisor does not track Georgia statute changes year to year.

How ST-5 Compares to Related Georgia Forms

Feature	Form ST-5
Purpose	General Georgia sales and use tax exemption certificate for in-state purchasers
Filed With	The seller, not the Georgia Department of Revenue
Common Users	Resellers, manufacturers, government agencies, qualifying nonprofits
Legal Basis	O.C.G.A. § 48-8-3
Renewal	Blanket use until revoked, with seller best practice of three-year refresh

Feature	Form ST-4
Purpose	Out-of-state purchaser certificate for property delivered outside Georgia
Filed With	The Georgia seller
Common Users	Out-of-state buyers taking delivery outside Georgia
Legal Basis	O.C.G.A. § 48-8-3(1)
Renewal	Per transaction or blanket, depending on seller policy

Feature	Form ST-5M
Purpose	Manufacturer-specific certificate for machinery and direct-use inputs
Filed With	The seller
Common Users	Georgia manufacturers claiming the O.C.G.A. § 48-8-3.2 exemption
Legal Basis	O.C.G.A. § 48-8-3.2
Renewal	Blanket use until revoked

Other interacting forms include the GATE card issued by the Georgia Department of Agriculture for agricultural buyers, the ST-3 monthly sales and use tax return that sellers file through the Georgia Tax Center, and the ST-12 refund claim when tax was paid in error and you need a refund instead of an upfront exemption.

Key Agencies, Statutes, and Decisions That Shape ST-5

The Georgia Department of Revenue administers ST-5 and audits both buyers and sellers. The Georgia General Assembly writes the exemption categories, and most are codified in O.C.G.A. § 48-8-3. The Georgia Tax Tribunal hears disputes when an auditor disallows an exemption claim, and its decisions are published on the Tribunal website.

Two recurring themes in tribunal and appellate decisions matter for ST-5 filers. First, the burden of proving an exemption rests on the taxpayer, and Georgia courts construe exemptions narrowly under cases like Chatham County Hospital Authority v. Chatham County and follow-on rulings cited in current Department of Revenue policy bulletins. Second, a defective certificate can sometimes be cured before assessment if the seller obtains a corrected ST-5 within a reasonable time, but the cure window is narrow and discretionary.

Manufacturers should also watch Department of Revenue Regulation 560-12-2-.62 on machinery and equipment used directly in manufacturing, which interprets the scope of O.C.G.A. § 48-8-3.2 and has been the subject of multiple letter rulings clarifying what counts as “direct use.”

FAQs

Do I file ST-5 with the Georgia Department of Revenue?

No. ST-5 is given to the seller, who keeps it for at least three years. You only show it to the Department of Revenue if an auditor asks.

Is one ST-5 good for every vendor I buy from?

No. ST-5 is seller-specific. You must give a separate certificate to each vendor from whom you make exempt purchases.

Does federal 501(c)(3) status make my nonprofit exempt in Georgia?

No. Georgia does not grant a blanket nonprofit exemption. Only specific organizations and purchases listed in O.C.G.A. § 48-8-3 qualify.

Can I use ST-5 for office supplies my business consumes?

No. Items consumed in your own business are taxable. ST-5 covers resale or category-specific exemptions, not general business consumption.

Do I write my FEIN or my STI number in the Sales and Use Tax Number box?

No to the FEIN. Write your nine-digit Georgia STI number issued through the Georgia Tax Center. The FEIN belongs in a different field if asked.

Is ST-5 valid if I forget to sign it?

No. An unsigned certificate is facially defective. The seller must charge tax until you provide a signed copy.

Can I check more than one exemption category to be safe?

No. Checking multiple boxes makes the certificate ambiguous, and ambiguous certificates are commonly disallowed on audit.

Is a P.O. Box acceptable as my purchaser address?

No as the only address. Georgia ties exemptions to a physical location, so list the street address and add a P.O. Box only as a secondary mailing line.

Does ST-5 cover purchases I make outside Georgia?

No. ST-5 only covers Georgia sales and use tax. Other states have their own certificates, often through the Streamlined Sales Tax exemption certificate.

Can a real-property contractor use ST-5 for building materials?

No in most cases. Under O.C.G.A. § 48-8-63, contractors are generally the consumers of materials installed into real property and pay tax on those purchases.

Is ST-5 the same as the GATE card for farmers?

No. The GATE card is a separate agricultural credential. Most farm purchases use GATE, not ST-5.

Does ST-5 expire automatically every year?

No. ST-5 stays valid until you revoke it or the seller’s retention policy ages it out. Many sellers refresh blanket certificates every three years as a best practice.

Should I write my maiden name or married name as the signer?

No preference is required by the form. Sign the legal name you currently use and that matches your authority to bind the entity, with your title clearly shown.

Can I email a scanned ST-5 to the seller, or does it have to be paper?

No paper requirement exists. A signed PDF sent by email is acceptable to most sellers, and you should keep the email as proof of delivery.

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