If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Georgia sales tax, you need the appropriate Georgia sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Georgia, and lists six Georgia sales tax exemption forms available for download.
We have six Georgia sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
Georgia allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Georgia provides many forms to be used when you wish to purchase tax-exempt items such as prescription medicines, certain farming equipment or manufacturing and biotechnology.
The "Certificate of Exemption" is utilized for general exemptions, such as real estate, mining, and construction materials.
The "Certificate of Exemption- Out of State Delivery" is used specifically for out of state deliveries.
The "Nonresident Certificate of Exemption Purchase of Motor Vehicle" is intended for any non-Georgian residents who are buying a motor vehicle in the state of Georgia.
The "Sales and Use Tax Certification of Exemption Georgia Manufacturers" is intended for use by manufacturers based in Georgia.
The "Ships Plying the High Seas" form is meant to be used when purchasing replacement parts, materials, or supplies for certain ships.
The "Sales and Use Tax Certificate of Exemption Georgia Purchaser or Dealer" form should be utilized for purchasing materials pertaining to aircraft, watercraft, and motor vehicles.
The "Agricultural Certificate of Exemption" should be utilized when purchasing agricultural equipment.
These forms may be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
All certificates are infinitely valid until they are revoked in writing. If the purchaser has no tax nexus in Georgia and is located out of state, they may use their own state's registration number, so long as the purchased property is delivered to the buyer's customer(located in the state of Georgia) by drop shipment.
Georgia does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Georgia is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Georgia is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Georgia.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Georgia:
The purchaser's state of registration number will be accepted in lieu of Georgia's registration number when the purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property is delivered by drop shipment to the purchaser's customer located in Georgia.
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