ST-5 - State of Georgia Department of Revenue Sales Tax Certificate of Exemption - Rev. 10/2016

Sep 19, 2026

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ST-5 (Rev. 10/2016) from the State of Georgia Department of Revenue provides a Sales Tax Certificate of Exemption for a Georgia purchaser. The form certifies that specified tangible personal property and certain services purchased or leased after the date will receive tax-free treatment when the purchase purpose matches listed exemption categories. It includes key limitations, required seller verification, and a perjury declaration. The purchaser section records name, sales tax number if required, business type, address, signature, and contact details, and notes that the supplier must keep a completed certificate from each qualifying purchaser.

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CategoryForms

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Pages1

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Exemption Certificate Information

Purchaser and Supplier Details

Exemption Categories and Conditions

Declaration, Limitations, and Signature

ST-5 (Rev. 10/2016) STATE OF GEORGIA DEPARTMENT OF REVENUE SALES TAX CERTIFICATE OF EXEMPTION GEORGIA PURCHASER To: SUPPLIER DATE SUPPLIER"$ ADDRESS CITY STATE ZIP CODE THE UNDERSIGNED HEREBY CERTIFIES that all tangible personal property purchased or leased after this date will qualify for tax-free or tax exempt treatment as indicated below. (Check the Applicable Box) 0 1. Purchases or leases of tangible personal property or services for RESALE ONLY. O.C.G.A. § 48-8-30. A sales and use tax number is required unless the purchaser is one of the following: church, qualifying tax exempt child caring institution, tax exempt parent-teacher organization or association, private school (grades K-12), nonprofit entity raising funds for a public library, member councils of the Boys Scouts of America or Girl Scouts of the U.S.A. TAX-FREE TREATMENT DOES NOT EXTEND TO ANY PURCHASE TO BE USED BY THE PURCHASER, INCLUDING ITEMS THE PURCHASER WILL DONATE. O.C.G.A. §§ 48-8-3(15), (39), (41), (56), (59),(71) . [8] 2. Purchases or leases of tangible personal property or services made by the United States government, the state of Georgia, any county or municipality of this state, fire districts which have elected governing bodies and are supported in whole or in part by ad valorem taxes, or any bona fide department of such governments when paid for directly to the seller by warrant on appropriated government funds. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(1) . 0 3. Sales of tangible personal property and services made to the University System of Georgia and its educational units, the American Red Cross, a Community Service Board located in this state, Georgia Department of Community Affairs Regional Commissions, or specific qualified authorities provided with a sales tax exemption under Georgia law. A sales and use tax number is not required for this exemption. O.C.G.A. §§ 37-2-6. 1{d), 48-8-3(8), 50-8-44. 0 4. The sale, use, consumption, or storage of materials. containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale. Materials purchased at a retail establishment for consumer use are not exempt. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(94) . 0 5. Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state when sold by the manufacturer or assembler for use exclusively outside this state and when possession is taken from the manufacturer or assembler by the purchaser within this state for the sole purpose of removing the property from this state under its own power when the equipment does not lend itself more reasonably to removal by other means. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8- 3(32) . 0 6. The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components of each, that will be used principally to cross the borders of this state in the service of transporting passengers or cargo by common carriers and by carriers who hold common carrier and contract carrier authority in interstate or foreign commerce under authority granted by the United States Government. Replacement parts installed by carriers in such aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles that become an integral part of the craft, equipment, or vehicle are also exempt. The exemption does not extend to private or contract carriers. O.C.G.A. § 48-8-3(33)(A) . 0 7. Purchases or leases of tangible personal property or services made by the Federal Reserve Bank, a federally charted credit union, or a credit union organized under the laws of this state. A sales and use tax number is not required for this exemption. 12 U.S.C. §§ 531, 1768 § 1768; O.C.G.A § 48-6-97. Under penalties of perjury, I declare that I have examined this certificate and, to the best of m

FAQs

What does the ST-5 Sales Tax Certificate of Exemption certify?

It certifies that eligible tangible personal property and certain services purchased or leased after the effective date qualify for Georgia sales tax exemption under the conditions checked on the form.

Are resale-only purchases handled differently?

Yes. The resale-only option requires selecting that purpose and generally needs a sales and use tax number unless the purchaser fits specific tax-exempt categories listed on the form.

What key limitation prevents exemption from applying in some cases?

Tax-free treatment does not extend to purchases the purchaser will use, including items the purchaser will donate, as stated in the form’s resale-only exemption section.

Sep 19, 2026

Upload by Gloria