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It specifies exemption categories such as resale, future processing into resale products, and packaging materials used for shipment or sale, and requires registration if additional Georgia activity occurs. 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It is intended for out-of-state purchasers making purchases without paying Georgia sales tax.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What conditions must the purchaser meet regarding activity in Georgia?",{"text":68,"@type":64},"The purchaser must certify that it is licensed and registered outside Georgia and does not sell goods or services in Georgia, solicit orders in Georgia, or perform services in Georgia. The only Georgia presence allowed is making purchases of tangible personal property.",{"name":70,"@type":61,"acceptedAnswer":71},"Which types of purchases can qualify for the exemption?",{"text":72,"@type":64},"The form provides three applicable categories: purchases for resale; purchases of materials for future processing/manufacture/conversion into resale finished products; and packaging materials such as containers, labels, sacks, or bags used solely for packaging for shipment or sale.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303761,1790860358,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":4},1099514067415,"https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502","ST-4 (Rev. 08/2017)   \nSTATE OF GEORGIA DEPARTMENT OF REVENUE SALES TAX CERTIFICATE OF EXEMPTION OUT OF STATE PURCHASER  \nTo:  \n\n| SUPPLIER | DATE |\n| --- | --- |\n\nSUPPLIER’S ADDRESS CITY STATE ZIP CODE  \nTHE UNDERSIGNED HEREBY CERTIFIES that it is duly licensed and registered outside of the State of Georgia. The undersigned purchaser does not sell goods or services in Georgia, does not solicit orders in Georgia through employees or independent contractors, and does not perform any service in Georgia. The purchaser’s only presence in Georgia consists of making purchases of tangible personal property. All tangible personal property purchased or leased pursuant to this certificate will be removed from the State of Georgia immediately after purchase  ; and such purchases or leases are exempt from Georgia sales tax for the reason noted below. (Check the Applicable Box.)  \n 1. The purchased or leased tangible personal property is for resale.  \n 2. The purchased materials are for future processing, manufacture, or conversion into articles of tangible personal property for resale that will become a component part of the finished product or that will be coated upon or impregnated into the product at any stage of its processing, manufacture, or conversion.  \n 3. The purchased items are materials, containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale. The items will be used solely for packaging and are not being purchased for reuse.  \nIf the purchaser has activity in Georgia beyond making the purchases described above, the purchaser will register with the Georgia Department of Revenue for sales and use tax purposes and will not use this form to make exempt purchases in the State.  \nUnder the penalties of perjury, I declare that I have examined this certificate; and, to the best of my knowledge and belief, it is true and correct and made in good faith, pursuant to the sales and use tax laws of the State of Georgia. Further, I understand that any tangible personal property obtained under this certificate of exemption is subject to sales and use tax if the purchaser uses or consumes the property in any manner other than indicated above.  \nPurchaser’s Name:    \nTax ID Number:   State/Country of Issue:    \nType of Business:    \nBusiness Address:    \nPrinted Name and Signature:   Title:    \nTelephone Number:   Email Address:    \nSupplier must secure and maintain one properly completed certificate of exemption from each purchaser making purchases without the payment of the tax.","cbCaips3Qvw3VOs7","https://ap.wps.com/l/cbCaips3Qvw3VOs7","pdf",89869,"English","# Sales Tax Certificate of Exemption - Out of State Purchaser\n## Parties and Supplier Information\n## Purchaser Certifications and Georgia Presence Limits\n## Exemption Applicable Boxes\n## Registration Requirement for Additional Georgia Activity\n## Penalties, Declarations, and Signature Details","[{\"question\":\"Who should complete the ST-4 sales tax certificate, and what is it for?\",\"answer\":\"The purchaser completes the ST-4 to certify that certain tangible personal property purchases are exempt from Georgia sales and use tax. It is intended for out-of-state purchasers making purchases without paying Georgia sales tax.\"},{\"question\":\"What conditions must the purchaser meet regarding activity in Georgia?\",\"answer\":\"The purchaser must certify that it is licensed and registered outside Georgia and does not sell goods or services in Georgia, solicit orders in Georgia, or perform services in Georgia. The only Georgia presence allowed is making purchases of tangible personal property.\"},{\"question\":\"Which types of purchases can qualify for the exemption?\",\"answer\":\"The form provides three applicable categories: purchases for resale; purchases of materials for future processing/manufacture/conversion into resale finished products; and packaging materials such as containers, labels, sacks, or bags used solely for packaging for shipment or sale.\"}]","ST-4 - Rev. 08/2017 - Georgia Sales Tax Certificate of Exemption (Out of State Purchaser) | PDF",1789806761]