Georgia Streamlined Sales Tax Certificate of Exemption
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Georgia sales tax. You can download a PDF of the Georgia Streamlined Sales Tax Certificate of Exemption (Form SST) on this page. For other Georgia sales tax exemption certificates, go here.
You can use this form to claim tax-exempt status when purchasing items. There are a few important things to note for both buyers and sellers who will use this form for tax-exempt purchases. Buyers, you must be certain that you are eligible for the exemption you are claiming; otherwise, penalties my result for false claims. Sellers, you are expected to maintain accurate records when presented with proof for tax-exempt purchases. The form itself must be filled out in its entirety, or it will be considered invalid. If you are asked to provide proof of tax-exempt purchases, you will be expected to provide proof in its completed form. If proof cannot be supplied, or if you supply incomplete or inaccurate forms, you will be subject to penalties.
Streamlined Sales Tax Certificate of ExemptionCertificate of Exemption Georgia Streamlined Sales and Use Tax Agreement This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale. The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based exemption. 1. Check if you are attaching the Multi-state Supplemental form. If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption. 2. 3. Check if this certificate is for a single purchase and enter the related invoice/purchase order #________________________________. Please print___________________________________________________________________________________________ Name of purchaser __________________________________________________________________________________________________________________ Business Address City State Zip Code Purchasers Tax ID Number State of Issue Country of Issue __________________________________________________________________________________________________________________ If no Tax ID Number | FEIN | Drivers License Number/State Issued ID Number | Foreign diplomat number Enter one of the following: | | | ______________________|__________________ |_State of Issue: Number____________________________|_____________________ Name of seller from whom you are purchasing, leasing or renting _________________________________________________________________________________________ Sellers address City State Zip code _________________________________________________________________________________________ 4. Type of business. Circle the number that describes your business 01 02 03 04 05 06 07 08 09 10 5. 11 12 13 14 15 16 17 18 19 20 Transportation and warehousing Utilities Wholesale trade Business services Professional services Education and health-care services Nonprofit organization Government Not a business Other (explain)__________________________ Reason for exemption. Circle the letter that identifies the reason for the exemption. A B C D E F G 6. Accommodation and food services Agricultural, forestry, fishing, hunting Construction Finance and insurance Information, publishing and communications Manufacturing Mining Real estate Rental and leasing Retail trade Federal government (department)_________________ State or local government (name)_________________ Tribal government (name)_______________________ Foreign diplomat # ____________________________ Charitable organization #________________________ Religious or Educational organization _____________ Resale #_____________________________________ H I J K L Agricultural production #_____________________ Industrial production/manufacturing #___________ Direct pay permit #__________________________ Direct mail #_______________________________ Other (explain)______________________________ Sign here. I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. Signature of Authorized Purchaser Print Name Here Title Date __________________________________________________________________________________________________________________ ST-5 SST Exemption Certificate (8/27/09) (Revised by the State of Georgia on 12/03/10)
Document Title: Streamlined Sales and Use Tax Agreement Certificate of Exemption
Extracted from PDF file ga-sst.pdf, last modified June 2008
More about the Georgia Streamlined Sales Tax Certificate of Exemption
This is a Streamlined Sales Tax Certificate, which is a unified form that can be used to make sales tax exempt purchases in all states that are a member of the Streamlined Sales and Use Tax Agreement. Please note that Georgia may have specific restrictions on how exactly this form can be used.
Georgia Streamlined Certificate Notes:The purchaser's state of registration number will be accepted in lieu of Georgia's registration number when the purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property is delivered by drop shipment to the purchaser's customer located in Georgia.
An additional, multi-state version of the SST Certificate, as provided by the Multistate Tax Commission, can be found here.
Other Georgia Sales Tax Certificates:
SalesTaxHandbook has an additional five Georgia sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|ST-A1||Agricultural Certificate of Sales Tax Exemption|
|Agriculture Exemption Affidavit|
|ST-5||Sales Tax Certificate of Exemption for Purchasers of Dealers|
|ST-5M||Sales Tax Certificate of Exemption for Manufacturers|
|ST-A1||Agricultural Sales Tax Exemption certificate|
While we do our best to keep our list of Georgia Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the SST form on this page out-of-date or not working? Please let us know and we will fix it ASAP.