List of Sales and Use Tax Exemptions - Exemptions Documentation

Sep 19, 2026

March 30, 2010 Sales and Use Tax Exemptions Documentation enumerates multiple categories of Georgia sales and use tax exemptions. It specifies exempt transactions such as sales to federal and qualifying Georgia government entities, certain contractor purchases for public water, gas, or sewage systems, and transportation provided by public transit authorities. The document also lists exemptions tied to nonprofit status requirements from the Internal Revenue Service, including application pathways via forms and letters such as ST-5, ST-NH1, ST-NH2, and related authorization and purchase order documentation.

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Sales and Use Tax Exemptions Documentation

Exempt transactions and eligible entities

Nonprofit-related exemptions and required documentation

March 30, 2010 EXEMPTION EXEMPTIONS DOCUMENTATION | (1) Sales to Federal Government, State of Georgia, or any county or municipality in Georgia or any agency of such governments, when directly paid to the seller with appropriated funds. | ST-5 &
Purchase
Orders | | --- | --- | | (2) Tangible personal property furnished by the Federal Government or any county or municipality used by a contractor in the installation, repair, or extension of any public water, gas, or sewage system. This exemption does not apply to materials used to service a particular property. | None – Use tax exemption for contractors | | (3) Federal retailer's excise tax if separately itemized to the consumer and Georgia motor fuel tax imposed on the sale of motor fuel. | None-Requires taxes tobe separately stated | | (4) Sales of transportation furnished by a county or municipal public transit system or public transit authorities. | None | | (5) Sales of transportation furnished by an approved and authorized Urban Transit System. | None | | (6) Sales to any Hospital Authority created by Georgia Law. | ST-5 & Purchase Orders | | (6.1) Sales to any Housing Authority created by Georgia Law. | ST-5 & Purchase Orders | | (6.2) Sales to local government authorities created on or after January 1, 1980 for the principal purpose of constructing, owning, or operating a coliseum and related facilities. | ST-5 & Purchase Orders | | (6.3) Sales to any agricultural commission created by the Department of Agriculture pursuant to Chapter 8 of Title 2 of the Georgia Code. | ST-5 & Purchase Orders | | (7) Sales of tangible personal property and services used specifically in the treatment function by an approved nursing home, inpatient hospice, general hospital or mental hospital when qualifying as nonprofit by the Internal Revenue Service. Application process is through Form ST-NH1 . | Letter of Authorization & ST-NH2 | | (7.05) From July 1, 2008 through June 30, 2010, sales of tangible personal property to a nonprofit health center established under the authority of and receiving funds pursuant to the U.S. Public Health Service Act if such clinic obtains an exemption determination letter from the commissioner. | Letter of Authorization | | (7.1) Sales of tangible personal property and services to a nonprofit organization whose primary function is to provide services to the mentally retarded when qualifying as nonprofit by the Internal Revenue Service. Application process is through letter application. | Letter of Authorization | Page 1 Created by Tax Law and Policy Section Georgia Department of Revenue March 30, 2010 EXEMPTION EXEMPTIONS DOCUMENTATION | (7.2) Sales to Georgia Society of the Daughters of American Revolution when qualifying as nonprofit by the Internal Revenue Service. Application process is through letter application. | Letter of Authorization & Purchase Orders | | --- | --- | | (7.3) From July 1, 2008 to June 30, 2010, sales of tangible property and services to a nonprofit volunteer health clinic primarily treating patients with incomes 200% below the poverty level and which property and services are used exclusively in performing a general treatment function when such clinic is a tax exempt entity and obtains an exemption determination letter from the Commissioner. | Letter of Authorization | | (8) Sales of tangible personal property and services to the University System of Georgia and its educational units. | ST-5 & Purchase Orders | | (9) Sales of tangible personal property and services used exclusively in the educational function of an approved private college or university located in Georgia whose credits are accepted by the University System of Georgia. Application process is through letter application. | Letter of Authorization & Purchase Orders | | (10) Sales of tangible personal property and services used exclusively in the educational function of an approved private elementary or secondary school when qualifying as a nonpro

FAQs

What kinds of sales are exempt when paid with appropriated government funds?

Sales to the federal government, the State of Georgia, or qualifying Georgia counties/municipalities (or their agencies) are exempt when directly paid to the seller using appropriated funds.

Do exemptions apply to contractor purchases used in installing or repairing public utilities?

Tangible personal property furnished by the federal government or used by a contractor in installing, repairing, or extending public water, gas, or sewage systems is exempt, but the exemption does not apply to materials used to service a particular property.

How are nonprofit-related exemptions documented in this guide?

Nonprofit-related exemptions often require an exemption determination letter from the commissioner and use specific application processes or forms, including referenced documentation such as ST-5 and forms like ST-NH1 and ST-NH2.

Sep 19, 2026

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