Georgia Form ST-NH-1 is the Certificate of Exemption – Nonresident Purchase of a Motor Vehicle, and it is the document a Georgia-licensed motor vehicle dealer uses to lawfully sell a car, truck, motorcycle, or trailer to an out-of-state buyer without collecting Georgia sales tax. The form is issued by the Georgia Department of Revenue and is required any time the buyer will title and register the vehicle in another state.
Filing it correctly matters because Georgia processes more than 1.2 million dealer-recorded vehicle sales each year, and the Georgia Department of Revenue’s audit division reports that a meaningful share of dealer audit assessments trace back to missing or defective ST-NH-1 certificates. A single bad certificate can shift the full Georgia sales tax (up to 8%) onto the dealer, plus penalties and interest under O.C.G.A. § 48-8-30.
Here is what you will learn in this guide:
- 📋 What ST-NH-1 is, who signs it, and which statute powers it
- 🧾 Every box and line on the form, restated in plain English
- 🚗 Three full filled-out scenarios for real out-of-state buyers
- ⚠️ The most common ST-NH-1 mistakes and the tax bills they trigger
- ✅ A pre-filing checklist, filing channels, and a 12-question FAQ
What Form ST-NH-1 Is and Who Must File It
Form ST-NH-1 is Georgia’s official sales tax exemption certificate used only when a nonresident buys a motor vehicle from a Georgia dealer and immediately removes it from Georgia for titling in another state. The form is authorized by O.C.G.A. § 48-8-30(e) and implemented through Georgia Department of Revenue Rule 560-12-3-.06. The current revision date is printed in the lower-left corner of the form, and dealers should always download a fresh copy from the DOR forms library before each sale.
Two parties sign the form. The buyer certifies, under penalty of perjury, that they are not a Georgia resident and will title the vehicle in their home state. The dealer certifies that it inspected proof of nonresidency and applied the correct tax treatment. The dealer keeps the original with the deal jacket for at least three years, the period the Georgia DOR sales tax audit window generally covers.
The form is not optional. If a Georgia dealer sells a vehicle to a nonresident and fails to either collect Georgia tax or secure a properly completed ST-NH-1, the Georgia DOR Compliance Division will assess the dealer for the unpaid tax. The buyer’s home state may also impose its own use tax at registration, and ST-NH-1 helps prevent double taxation when reciprocity rules apply.
A misconception worth correcting now: ST-NH-1 does not mean the buyer pays no tax anywhere. It means Georgia steps aside so the buyer’s home state can collect. The form is a shifting document, not a forgiveness document.
Before You Start: Documents and Information You Need
Gather every item below before opening the form. Missing items lead to corrected certificates, delayed titles, and audit exposure. The Georgia DOR Motor Vehicle Division publishes most of these requirements in its dealer manual.
- Buyer’s out-of-state driver’s license or state ID. This is the dealer’s primary proof of nonresidency. Without it, the dealer cannot defend the certificate in audit.
- Buyer’s home address. It must match the address on the license. A mismatch invites a tax assessment.
- Vehicle Identification Number (VIN). The 17-character VIN is pulled from the dash plate or door jamb. A wrong VIN voids the certificate.
- Year, make, and model of the vehicle. Dealers pull this from the manufacturer’s certificate of origin (MCO) or the Georgia title.
- Sales price (before trade-in). This is the gross selling price reported on the bill of sale.
- Buyer’s home-state sales or use tax rate. This rate is needed to disclose the comparable tax that would apply at registration in the home state.
- Date of sale. This is the date title transfers, not the date of the deposit.
- Dealer’s Georgia sales tax number. This is the STN issued by the Georgia Tax Center.
- Dealer license number. Issued by the Georgia State Board of Registration of Used Motor Vehicle Dealers or, for new car dealers, the manufacturer franchise record.
- Temporary operating permit (drive-out tag). Required to legally drive the vehicle out of Georgia. The dealer issues this through the Georgia Drives e-Services portal.
If any item is missing at signing, stop. Do not backdate, and do not “fix it later.” A clean file at the time of sale is the only durable defense in audit.
Where to Get the Form and How to Access It
Form ST-NH-1 is hosted on the Georgia Department of Revenue website. The official PDF lives on the DOR forms page for ST-NH-1. Always pull the form fresh for each deal because the DOR can revise the form without a public notice campaign, and an outdated revision can be rejected on audit.
Dealers using a dealer management system (DMS) such as Reynolds, CDK, or Dealertrack can usually generate ST-NH-1 from inside the deal jacket. The DMS-generated copy must still match the official DOR layout box-for-box. If your DMS has not pushed an update, download the PDF directly from dor.georgia.gov and complete it by hand or with a fillable PDF tool.
Buyers should not download the form themselves. ST-NH-1 is a dealer-driven document. Buyer-prepared certificates are a red flag in audit because the dealer’s certification block requires firsthand knowledge of the proof reviewed at the desk.
The form is also referenced in the Georgia Tax Center help library when a dealer files the monthly Form ST-3 sales and use tax return. The dealer reports the exempt sale on ST-3 and keeps ST-NH-1 in the file as the supporting document.
Step-by-Step: How to Fill Out Form ST-NH-1 Line by Line
ST-NH-1 has three main blocks: the Purchaser Information block, the Vehicle and Sale Information block, and the Certification block (with separate buyer and dealer signature lines). Walk the form top to bottom, never skipping a field.
Box 1: Purchaser’s Full Legal Name
This box asks for the buyer’s full legal name as it appears on a government-issued ID.
Enter the first, middle, and last name in print. Match the driver’s license exactly. If the license shows a suffix such as Jr. or III, include it.
Example: A Florida buyer named Maria E. Lopez writes Maria Elena Lopez in Box 1.
A common edge case is a buyer who recently married and whose license still shows the maiden name. Use the name on the current license, not the new married name, because the dealer’s proof of nonresidency must match the name on the certificate.
The most common mistake is using a nickname or a shortened name (e.g., Mike instead of Michael). The consequence is a name mismatch between the certificate and the title application, which the home-state DMV may reject.
A frequent misconception is that the buyer’s business name can go here when the buyer pays through an LLC. It cannot. If the LLC is the purchaser, the LLC name goes here and an authorized signer signs in Box 13.
Box 2: Purchaser’s Home Address
This box asks for the buyer’s permanent street address in their home state.
Write the full street number, street name, apartment or unit number, city, state, and ZIP code. Use the address printed on the driver’s license.
Example: 4421 Banyan Drive, Apt 7B, Naples, FL 34102.
The edge case here is military buyers. An active-duty servicemember stationed in Georgia but domiciled elsewhere uses the home-of-record address from their Leave and Earnings Statement (LES), not the Georgia base address.
A common mistake is writing a P.O. Box. ST-NH-1 requires a physical address because the dealer must be able to demonstrate residency. The consequence is a defective certificate that the Georgia DOR can disregard on audit.
The misconception is that any out-of-state address works. It does not. The address must match the license, and the license must be the buyer’s primary state of residence.
Box 3: Purchaser’s State of Residence
This box asks for the state where the buyer is a legal resident.
Enter the two-letter postal code for the state of residence (e.g., FL, TN, AL).
Example: A Tennessee resident writes TN.
The edge case is dual residency. A buyer who splits time between Georgia and another state must show that the other state is the state of legal residence by producing a license, voter registration, or homestead exemption from that state.
A common mistake is using the state where the vehicle will be garaged when that differs from the state of residence. The consequence is that the dealer cannot match the certificate to a license, which voids the exemption.
A misconception is that “snowbirds” can choose either state. They cannot. They must pick the state where they pay state income tax, vote, and hold a license.
Box 4: Purchaser’s Driver’s License or State ID Number
This box asks for the ID number printed on the buyer’s out-of-state license.
Enter the number exactly as it appears, including any letters, dashes, or leading zeros. The dealer must also note the issuing state and the expiration date in the spaces provided.
Example: D123-456-78-901-0, issued by FL, expiring 03/15/2030.
The edge case is a buyer with a Real ID-compliant license. Real ID does not change anything for ST-NH-1, but expired licenses do. An expired license is not acceptable proof of nonresidency.
A common mistake is transposing digits. The consequence is that on audit, the DOR cannot tie the certificate to a real driver, and the exemption is denied.
A misconception is that a passport alone satisfies this box. It does not. ST-NH-1 expects a state-issued license or ID because the form is meant to confirm state residency, not citizenship.
Box 5: Year, Make, and Model of Vehicle
This box asks for the basic vehicle description.
Enter the model year, manufacturer, and model name. Pull the data from the manufacturer’s certificate of origin or the Georgia title.
Example: 2024 Toyota Tacoma SR5.
The edge case is custom or upfit vehicles. A converted van or upfit truck still uses the manufacturer year, make, and model from the MCO, not the upfitter’s branding.
A common mistake is dropping the trim level when it changes the tax classification. While ST-NH-1 itself is not trim-sensitive, mismatches between ST-NH-1 and the bill of sale can flag the file in audit.
The misconception is that the model year equals the calendar year of sale. It does not. A car sold in January 2026 may be a 2025 or 2026 model year.
Box 6: Vehicle Identification Number (VIN)
This box asks for the full 17-character VIN.
Print every character. VINs do not contain the letters I, O, or Q. Double-check digit-letter look-alikes such as 0/O and 1/I.
Example: 5TFAX5GN1NX012345.
The edge case is older vehicles built before the 17-digit VIN standard (pre-1981). Those VINs are shorter and that is acceptable, but the dealer should note the original VIN length on the deal jacket.
The most common mistake is a single transposed character. The consequence is a certificate that does not match the title application, which can trigger title rejection in the home state and a tax assessment back in Georgia.
A misconception is that the last six digits alone are enough. They are not. The full VIN is required.
Box 7: Sales Price
This box asks for the gross selling price of the vehicle before the trade-in credit.
Enter the price in dollars and cents. Do not subtract trade-in value here, because Georgia’s trade-in credit is a separate line on the bill of sale.
Example: $38,950.00.
The edge case is a vehicle sold with dealer-installed accessories. Include the price of factory-installed and dealer-installed equipment that is part of the vehicle sale, but exclude separate service contracts and GAP insurance.
A common mistake is netting the trade-in into Box 7. The consequence is an understated sales price that does not tie to the bill of sale, which is the first thing auditors compare.
A misconception is that rebates reduce Box 7. Manufacturer rebates assigned at the point of sale generally do not reduce the taxable base for ST-NH-1 purposes; check the current Georgia DOR sales tax bulletins for any rebate-specific guidance before adjusting.
Box 8: Date of Sale
This box asks for the date the vehicle is delivered and title transfers.
Use MM/DD/YYYY format.
Example: 05/14/2026.
The edge case is a layaway or deposit deal. The date of sale is the delivery date, not the deposit date. If the buyer puts money down in April but takes delivery in May, Box 8 is the May date.
A common mistake is using the contract signing date when delivery is later. The consequence is a date mismatch with the temporary tag and the title application.
The misconception is that backdating “to help the customer” is harmless. It is not. Backdating is a misrepresentation that can void the certificate and expose both buyer and dealer to penalties under O.C.G.A. § 48-8-30.
Box 9: State Where Vehicle Will Be Titled and Registered
This box asks where the buyer will title and register the vehicle.
Enter the two-letter state code. It should match Box 3 in almost every case.
Example: TN.
The edge case is when a buyer plans to register the vehicle in a state other than their state of residence (for example, registering at a vacation home). That is generally not allowed and is a sign the deal should not be exempt.
A common mistake is leaving Box 9 blank because it appears redundant with Box 3. The consequence is an incomplete certificate that fails on audit.
The misconception is that a buyer can pick a “tax-friendly” state for registration. Most states require registration where the owner resides, and using ST-NH-1 to game that rule is tax fraud.
Box 10: Home-State Tax Rate and Reciprocity Statement
This box asks for the buyer’s home-state sales or use tax rate that would apply on the same purchase.
Enter the combined state and local rate that the home state would charge a Georgia resident buying the same vehicle there. The dealer applies Georgia’s reciprocity rule to decide whether any Georgia tax must still be collected.
Example: A Florida buyer would write 6.00% (Florida’s state rate; local discretionary surtax may add up to $75 on the first $5,000 of certain vehicle purchases under Florida Department of Revenue rules).
The edge case is a state that imposes no sales tax on motor vehicles, such as Montana or Oregon. In that case, no Georgia tax is collected, but the dealer must keep extra documentation showing the home-state rule.
A common mistake is copying the buyer’s local sales tax rate on groceries instead of the motor vehicle tax rate. The consequence is an incorrect reciprocity calculation and underpaid Georgia tax.
A misconception is that this box guarantees the buyer pays no tax. It does not. It only confirms the rate the home state will collect at registration.
Box 11: Reason for Exemption
This box asks the buyer to identify the legal basis for the exemption.
Check the box for Nonresident purchase for use outside Georgia and confirm the vehicle will be removed from Georgia within the temporary tag period.
Example: Box checked, with the temporary tag number written in.
The edge case is a buyer who plans to use the vehicle in Georgia for several days before driving home. The vehicle must leave Georgia for primary use; brief in-state driving on the way out is acceptable, but extended use is not.
A common mistake is leaving this box unchecked. The consequence is that the certificate has no stated reason and is invalid on its face.
A misconception is that “I am buying it as a gift” qualifies. Gifts to nonresidents follow a different rule and may require additional documentation.
Box 12: Buyer’s Certification and Signature
This block asks the buyer to certify, under penalty of perjury, that the information is true.
The buyer prints their name, signs, and dates the form. The signature must match the driver’s license signature.
Example: Maria Elena Lopez prints Maria Elena Lopez, signs in cursive, and dates 05/14/2026.
The edge case is an LLC or business buyer. An authorized officer or member signs and prints their title (e.g., Managing Member).
The most common mistake is signing without dating. The consequence is that an undated certificate is treated as incomplete and can be disregarded on audit.
A misconception is that this is a low-stakes signature. It is not. It triggers personal liability for false statements under O.C.G.A. § 16-10-71 (false swearing) in addition to tax exposure.
Box 13: Dealer’s Certification and Signature
This block asks the Georgia dealer to certify that it inspected the buyer’s proof of nonresidency.
Enter the dealer name, Georgia sales tax number, dealer license number, and address. An authorized employee signs and dates the form.
Example: Peach State Motors, Inc., STN 123-4567890, Dealer License DL-00045, 1450 Peachtree St NE, Atlanta, GA 30309, signed by F&I Manager Carlos Rivera on 05/14/2026.
The edge case is a multi-rooftop dealer group. Each rooftop signs under its own STN, not the parent group’s STN.
A common mistake is having a porter or unrelated employee sign. The consequence is a certificate that the Georgia DOR may treat as defective because the signer cannot attest to the desk-level review of ID.
A misconception is that the dealer’s signature is a courtesy. It is not. It is the dealer’s binding statement that it followed Georgia law, and it is the foundation of the audit defense.
Three Filled-Out Examples Using Real Scenarios
Below are three popular fact patterns walked through ST-NH-1 from start to finish. Each uses a named buyer.
Scenario 1: Maria Lopez, Florida Resident Buying a Used Pickup
Maria buys a 2022 Ford F-150 from a Georgia dealer to drive home to Naples, Florida.
| Form Section | What Maria Enters |
|---|---|
| Box 1 – Name | Maria Elena Lopez |
| Box 2 – Address | 4421 Banyan Drive, Apt 7B, Naples, FL 34102 |
| Box 3 – State | FL |
| Box 4 – DL Number | L520-789-90-123-0, FL, exp 03/15/2030 |
| Box 5 – Vehicle | 2022 Ford F-150 XLT |
| Box 6 – VIN | 1FTFW1E50NFA12345 |
| Box 7 – Sales Price | $34,500.00 |
| Box 9 – Title State | FL |
| Box 10 – Home Tax Rate | 6.00% + capped local surtax |
| Box 12 – Signature | Signed and dated 05/14/2026 |
Scenario 2: James Whitaker, Tennessee Resident Buying a New SUV
James buys a 2026 Honda Pilot from a Georgia dealer and will register it in Knoxville, Tennessee.
| Form Section | What James Enters |
|---|---|
| Box 1 – Name | James R. Whitaker |
| Box 2 – Address | 812 Cherokee Bluff Rd, Knoxville, TN 37919 |
| Box 3 – State | TN |
| Box 4 – DL Number | 118-22-3344, TN, exp 11/02/2029 |
| Box 5 – Vehicle | 2026 Honda Pilot Touring |
| Box 6 – VIN | 5FNYF8H93RB098765 |
| Box 7 – Sales Price | $48,200.00 |
| Box 9 – Title State | TN |
| Box 10 – Home Tax Rate | 7.00% state + 2.75% single-article local |
| Box 12 – Signature | Signed and dated 05/14/2026 |
Tennessee imposes sales tax on Georgia residents who buy in Tennessee, so under Georgia’s reciprocity rule the dealer collects Georgia tax up to Tennessee’s rate. The dealer documents this calculation alongside ST-NH-1, following Tennessee Department of Revenue guidance.
Scenario 3: Staff Sgt. Aisha Brooks, Active-Duty Military Domiciled in Texas
Aisha is stationed at Fort Stewart, Georgia, but her home of record is San Antonio, Texas.
| Form Section | What Aisha Enters |
|---|---|
| Box 1 – Name | Aisha N. Brooks |
| Box 2 – Address | 2210 Mission Reach Blvd, San Antonio, TX 78210 |
| Box 3 – State | TX |
| Box 4 – DL Number | 32145678, TX, exp 06/20/2028 |
| Box 5 – Vehicle | 2025 Toyota RAV4 XLE |
| Box 6 – VIN | 2T3P1RFV9SC123456 |
| Box 7 – Sales Price | $32,750.00 |
| Box 9 – Title State | TX |
| Box 10 – Home Tax Rate | 6.25% Texas motor vehicle tax |
| Box 12 – Signature | Signed and dated 05/14/2026 |
Aisha attaches a copy of her Leave and Earnings Statement showing Texas as her state of legal residence under the Servicemembers Civil Relief Act.
How to File the Completed Form
ST-NH-1 is not mailed to the Georgia Department of Revenue with each sale. Instead, the dealer reports the exempt sale on its monthly Form ST-3 and keeps ST-NH-1 in the deal jacket. There are, however, several filing channels that touch the form.
- In dealership (paper original). The original ST-NH-1, signed in ink by the buyer and dealer, lives in the deal jacket. Cost: free. Processing time: immediate. Proof of filing: the signed paper itself, indexed by deal number.
- Dealer Management System (electronic). Most DMS platforms generate ST-NH-1 in PDF and store it digitally. Cost: included in DMS subscription. Processing time: immediate. Proof of filing: the timestamped PDF.
- Georgia Tax Center (GTC) for the related ST-3 return. The dealer files ST-3 at gtc.dor.ga.gov by the 20th of the month following the sale. Payment is by ACH debit, ACH credit, or credit card. Processing time: same day. Proof of filing: GTC confirmation number.
- Georgia DRIVES e-Services (temporary tag). The dealer issues the drive-out tag through eservices.drives.ga.gov. Cost: standard temporary tag fee. Processing time: immediate. Proof of filing: the tag receipt.
- DOR audit response (mailed copy). If the DOR audits the dealer, it requests ST-NH-1 copies by mail or secure portal. Mail to the address on the audit notice. Cost: free. Processing time: per audit schedule. Proof of filing: certified mail receipt.
The dealer must keep ST-NH-1 for at least three years under Georgia recordkeeping rules. Many dealers keep it for seven years to align with IRS recordkeeping practices.
What Happens After You File
Once the form is signed and the deal closes, the dealer reports the sale as exempt on its next ST-3 sales and use tax return. The buyer drives the vehicle home on the Georgia temporary tag and titles it in the home state within that state’s deadline (often 30 days).
The home-state DMV collects its own sales or use tax at registration. For example, the Florida DHSMV collects Florida’s 6% state tax plus capped local surtax at Florida titling. If Georgia tax was partially collected because of reciprocity, the home state typically grants credit for the Georgia tax paid.
If the DOR later audits the dealer, the auditor will pull a sample of exempt sales and request ST-NH-1, the buyer’s license copy, the bill of sale, and the temporary tag receipt for each. A clean, internally consistent file resolves the audit quickly. A defective file results in an assessment for the unpaid Georgia tax plus penalties and interest under O.C.G.A. § 48-2-44.
If the buyer never titles the vehicle in the home state and instead garages it in Georgia, the DOR can claw back the exemption from the buyer directly and refer the case for fraud review.
Mistakes to Avoid When Filling Out the Form
Each mistake below is paired with its direct consequence.
- Using a P.O. Box in Box 2. The certificate is defective and the dealer owes Georgia tax on audit.
- Accepting an expired out-of-state license. Proof of nonresidency fails, voiding the exemption.
- Transposing a VIN digit. The certificate cannot be tied to the vehicle, and the home state may reject the title.
- Leaving Box 9 blank. The DOR treats the certificate as incomplete.
- Backdating Box 8. Both buyer and dealer face penalty exposure under O.C.G.A. § 48-8-30.
- Netting the trade-in into Box 7. Sales price does not tie to the bill of sale and triggers audit scrutiny.
- Using the wrong home-state tax rate in Box 10. Reciprocity is miscalculated and Georgia tax is underpaid.
- Signing without dating. The certificate is treated as incomplete.
- Letting an unauthorized employee sign Box 13. The dealer’s certification fails because the signer cannot attest to ID review.
- Skipping the temporary tag through Georgia DRIVES. The vehicle leaves Georgia without legal authority, and the buyer faces home-state registration delays.
- Storing only a digital copy with no signed original. Some auditors still require wet-ink originals; keep both.
- Failing to attach proof of military domicile for active-duty buyers. The DOR can disregard the SCRA claim without the LES.
Do’s and Don’ts
- Do download a fresh ST-NH-1 from the DOR forms page for each sale, because revisions can change without fanfare.
- Do photocopy the buyer’s out-of-state license and staple it to the certificate, because the license is the dealer’s primary proof.
- Do verify the VIN against the dash plate, because typos void the certificate.
- Do issue a Georgia temporary tag through eservices.drives.ga.gov, because driving home without it is a violation.
- Do keep the file for at least three years, because that is the audit window.
- Do train F&I staff on reciprocity, because Box 10 is the most error-prone field.
- Don’t accept a P.O. Box, because it is not proof of physical residency.
- Don’t backdate the form, because it is a misrepresentation under Georgia law.
- Don’t let the buyer fill out the dealer block, because only the dealer can certify ID review.
- Don’t accept a passport alone, because ST-NH-1 expects state-issued ID.
- Don’t combine multiple vehicles on one ST-NH-1, because the form covers a single vehicle per sale.
- Don’t rely on verbal confirmation of home-state rate, because written confirmation from a home-state revenue agency protects the dealer.
Pros and Cons of Filing on Your Own vs. With Help
Most ST-NH-1 forms are completed by F&I staff. Some dealers, especially small independents, complete the form personally. Buyers occasionally try to complete the buyer block in advance.
Pros of filing on your own (dealer self-prep):
- Lower cost, because no outside compliance vendor is paid.
- Faster turnaround, because the form is completed at the desk.
- Direct control, because the F&I manager owns the file.
- Easier integration with the DMS, because the form is generated inside the deal jacket.
- Fewer handoffs, because errors are caught at signing.
Cons of filing on your own:
- Higher audit risk, because untrained staff miss reciprocity nuances.
- Inconsistent files, because different writers document differently.
- Missed revisions, because the DOR can update the form quietly.
- No second set of eyes, because there is no compliance review.
- Personal liability for the signing employee, because the dealer block is a sworn statement.
A compliance vendor or CPA review reduces these risks but adds cost and a small delay.
Form ST-NH-1 vs. Form ST-5: A Quick Comparison
Dealers sometimes confuse ST-NH-1 with the more general Form ST-5 used for resale and other exemptions.
| Topic | ST-NH-1 vs. ST-5 |
|---|---|
| Purpose | ST-NH-1 covers nonresident motor vehicle purchases; ST-5 covers resale, government, and other general exemptions. |
| Who signs | ST-NH-1 is signed by buyer and dealer; ST-5 is signed by the purchaser only. |
| Statute | ST-NH-1 ties to O.C.G.A. § 48-8-30(e); ST-5 ties to broader O.C.G.A. § 48-8-3 exemptions. |
| Records kept | Both kept in the seller’s file for at least three years. |
| Reciprocity logic | Only ST-NH-1 requires the home-state tax rate analysis. |
Key Agencies and Statutes That Touch ST-NH-1
The form sits at the intersection of several agencies. The Georgia Department of Revenue administers the form and the ST-3 return. The Georgia DRIVES system issues the drive-out tag. The Secretary of State’s used motor vehicle dealer board licenses many of the dealers who use the form. Each home state’s DMV — for example, the Florida DHSMV or the Tennessee Department of Revenue — collects the tax at registration.
The governing rule is Ga. Comp. R. & Regs. 560-12-3-.06, which sets out the documentation and reciprocity standards. The penalty framework comes from O.C.G.A. § 48-2-44, and false-statement exposure comes from O.C.G.A. § 16-10-71.
DOR audit policy bulletins, posted in the DOR policy library, occasionally clarify reciprocity treatment for specific states. Dealers should check that library twice a year.
FAQs
Is ST-NH-1 required for every nonresident vehicle sale?
Yes. Any Georgia dealer selling a motor vehicle to a buyer who will title it in another state must complete ST-NH-1, regardless of the sales price or vehicle type.
Does ST-NH-1 mean the buyer pays no sales tax?
No. It only exempts Georgia tax. The buyer’s home state generally collects its own sales or use tax at registration.
Can a buyer with a P.O. Box use ST-NH-1?
No. Box 2 requires a physical street address, because a P.O. Box does not prove state residency.
Do I write my maiden name or married name in Box 1?
Yes, use whichever name appears on your current driver’s license, because the dealer must match the certificate to the ID.
Should Box 7 include the trade-in credit?
No. Box 7 is the gross sales price before any trade-in adjustment.
Is a passport enough proof of nonresidency?
No. ST-NH-1 expects an out-of-state driver’s license or state ID, because the issue is state residency, not citizenship.
Can a Georgia resident with a vacation home use ST-NH-1?
No. The buyer must be a legal resident of another state, with a license, voting record, or domicile to prove it.
Does an active-duty servicemember stationed in Georgia qualify?
Yes, if their state of legal residence (home of record) is outside Georgia, with the LES or SCRA documentation attached.
Can the dealer fill out Box 12 for the buyer?
No. The buyer must personally sign Box 12 because it is a sworn statement under penalty of perjury.
What goes in Box 10 if the buyer’s state has no sales tax?
Yes, write 0% and keep documentation showing the home-state rule, such as a citation to that state’s revenue code.
How long must the dealer keep ST-NH-1?
Yes, at least three years, which matches the Georgia DOR sales tax audit window; many dealers keep it seven.
Can ST-NH-1 cover two vehicles on one form?
No. Use one ST-NH-1 per vehicle, because the VIN field accepts a single vehicle.
Does the dealer mail ST-NH-1 to the DOR with the ST-3 return?
No. The dealer keeps ST-NH-1 in the deal jacket and only produces it on audit, while reporting the exempt sale on ST-3.
What happens if Box 9 is left blank?
No exemption applies, because a missing title state makes the certificate facially incomplete and the DOR can disregard it.
Related reading
- How to Fill Out Georgia Form CD 510 (w/Examples) + FAQs
- How to Fill Out Georgia Form PT-61 (w/Examples) + FAQs
- How to Fill Out Georgia Form ST-3 (w/Examples) + FAQs
- How to Fill Out Georgia Form ST-5 (w/Examples) + FAQs
- How to Fill Out Georgia Securities Dealer Registration (GA) + FAQs
- How to Fill Out North Dakota DOT Vehicle Bill of Sale (w/Examples) + FAQs
- How to Fill Out Delaware DMV Application for Duplicate Title (Form MV213) + FAQs