Georgia Sales Tax Exemptions
| Exemption Reason | Form | Issued by | XMPT Delivery |
|---|---|---|---|
| General Exemptions | ST-5 | Purchaser | Create |
| Out-of-State Delivery | ST-4 | Purchaser | Create |
| Manufacturing Exemption | ST-5M | Purchaser | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
- Certificates in Georgia are valid indefinitely until revoked in writing.
- Georgia allows blanket resale certificates, meaning a single certificate can cover all qualifying transactions with the same vendor.
- Georgia requires sellers to verify the purchaser's ID number on exemption forms.
- Statute of limitations for tax matters is generally 3 years from the due date or filing date, whichever is later.