ST-CE1 - Application for Certificate of Exemption - Computer Equipment for a High Technology Company

Sep 19, 2026

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Application form ST-CE1 (Rev. 10/2024) for requesting a sales and use tax certificate of exemption in Georgia for eligible purchases and leases of computer equipment by a high technology company or facility. The applicant must file for each calendar year the exemption is sought and meet the annual $15 million qualifying requirement. The form collects company identity, contact and address details, Georgia sales tax number, FEIN, exemption year, application basis, NAICS code, and equipment list with estimated price or lease book value. The signer certifies eligibility and warns that fraud or misuse may be a misdemeanor.

LanguageEnglish

CategoryForms

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Pages1

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Application Overview

Eligibility Basis and Annual Requirements

Company and Contact Information

Exemption Year and NAICS Code

Equipment List and Total Investment

Certification and Submission

ST-CE1 (Rev. 10/2024) Georgia Department of Revenue Tax Policy Division 2595 Century Parkway NE, Suite 501 Atlanta, Georgia 30345-3173 (404) 417-6649 APPLICATION FOR CERTIFICATE OF EXEMPTION Computer Equipment for a High Technology Company This is an application for a sales and use tax certificate of exemption for certain purchases and leases of computer equipment by a high technology company or company facility pursuant to O.C.G.A § 48-8-3(68) and Ga. Comp. R. & Regs. R. 560-12-2-.107. This application must be submitted for each calendar year in which the benefit of this exemption is sought, and qualifying purchases and leases must satisfy the annual $15 million requirement. | LEGAL NAME OF COMPANY | | | | | --- | --- | --- | --- | | NAME OF CONTACT PERSON DIRECT PHONE NUMBER EMAIL | | | | | MAILING ADDRESS CITY STATE ZIP CODE | | | | | COMPANY OR FACILITY ADDRESS CITY STATE ZIP CODE
GA | | | | | GEORGIA SALES TAX NUMBER (If applicable) | | FEDERAL EMPLOYER NUMBER (FEIN) | | | EXEMPTION YEAR | APPLICATION BASIS (Select one)
[ ] Company (majority of business is with non-affiliated entities)[ ] Facility | | NAICS CODE | List the computer equipment to be purchased or leased in the exemption year and estimated purchase price or, in the case of a lease, book value Attach an addendum if necessary | . .
Equipment | Price/Value | | --- | --- | | | | | | | | | | | | | | | | | TOTAL INVESTMENT: | 0 | Applicant certifies the following statement is true and correct: The above-named company is a qualifying high technology company that conducts a majority of its business with non-affiliated entities or is a qualifying high technology company facility. The company or company facility, as applicable, will make at least $15 million of qualifying purchases or leases of computer equipment in the listed calendar year. This application has been examined by me and, to the best of my knowledge, is true and correct. I understand that attempting to evade taxes by obtaining a certificate of exemption through fraud or by using a certificate of exemption to which one is not entitled is a misdemeanor under O.C.G.A. § 48-1-7. | Printed Name | Signature | Title | | --- | --- | --- | Telephone Number Email Date Submit completed application and supporting documentation [to](to Tax.Policy@dor.ga.gov or)[ ](to Tax.Policy@dor.ga.gov or)[Tax.Policy@dor.ga.gov](to Tax.Policy@dor.ga.gov or)[ or](to Tax.Policy@dor.ga.gov or) to Georgia Department of Revenue, Tax Policy Division , 2595 Century Parkway NE, Ste. 501 , Atlanta , GA 30345-3173.

FAQs

What is the purpose of the ST-CE1 application?

It is used to apply for a Georgia sales and use tax certificate of exemption for certain purchases and leases of computer equipment by a qualifying high technology company or facility.

When must the application be submitted?

Submit an application for each calendar year in which the exemption benefit is sought.

What eligibility conditions must be met?

Qualifying purchases and leases must satisfy the annual $15 million requirement, and the applicant certifies the company or facility conducts a majority of its business with non-affiliated entities (or otherwise qualifies as a facility).

What happens if the exemption certificate is obtained through fraud or without entitlement?

The form states that attempting to evade taxes through fraud or using an exemption certificate one is not entitled to is a misdemeanor under O.C.G.A. § 48-1-7.

Sep 19, 2026

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