Georgia Resale Certificate 2026: Complete Guide for Businesses

Georgia's combination of a relatively low 4% state sales tax rate and a large, active business economy makes it one of the more straightforward states for resale certificate compliance. But "straightforward" does not mean "simple." Georgia has its own certificate form (ST-5), a unique agricultural exemption program (GATE), and specific rules for contractors and digital goods that every business needs to understand.

This guide walks through everything you need to know about obtaining and using a Georgia resale certificate in 2026.

Georgia Sales Tax Rates in 2026

State Rate

Georgia's state sales tax rate is 4%. This is the base rate applied to all taxable transactions statewide.

Local Rates

Georgia counties add their own Special Purpose Local Option Sales Tax (SPLOST), Local Option Sales Tax (LOST), Education Special Purpose Local Option Sales Tax (ESPLOST), and other local levies. Combined local rates typically range from 3% to 5%, bringing the total rate to between 7% and 9%.

Fulton County (which includes most of Atlanta) has one of the highest combined rates at 8.9%. On $100,000 in inventory purchases, a resale certificate saves you $8,900 in Fulton County.

Estimate your savings with our savings calculator.

What Is Form ST-5?

Form ST-5 is Georgia's Certificate of Exemption. It is the document you provide to a supplier to purchase goods tax-free when the items will be resold or when another statutory exemption applies.

Key Features

• Self-completed form: Georgia does not issue a pre-printed certificate. You fill out Form ST-5 yourself and present it to your supplier.
• Multi-purpose: Form ST-5 covers multiple exemption types, including resale, agricultural, manufacturing, and other statutory exemptions. You select the applicable reason on the form.
• No expiration date: The ST-5 does not have a set expiration. It remains valid as long as your Georgia sales tax registration is active. However, vendors may request an updated form every few years.
• Blanket or single-use: You can issue a blanket ST-5 for all future qualifying purchases from a supplier, or issue one per transaction.

How to Complete Form ST-5

The form requires:

1. Purchaser's name and address: Your business legal name and registered address
2. Georgia sales tax registration number: Your Georgia sales and use tax number
3. Federal EIN or SSN
4. Type of business: Retail, wholesale, manufacturing, etc.
5. Reason for exemption: Check "Resale" if purchasing goods for resale. Other options include manufacturing, agriculture, and other exemptions.
6. Description of items typically purchased: A general description of your inventory
7. Signature and date: Must be signed by an authorized representative

Common errors that invalidate the form:

• Missing or incorrect Georgia sales tax registration number
• Failure to select an exemption reason
• Unsigned or undated form
• Incomplete business information

GATE vs. Standard Resale Certificate

Georgia has a specialized exemption program for agricultural businesses called GATE (Georgia Agriculture Tax Exemption). It is important to understand how GATE differs from the standard ST-5 resale certificate.

What Is GATE?

GATE is a program administered by the Georgia Department of Agriculture (not the Department of Revenue) that provides sales and use tax exemptions for qualified agricultural producers. GATE certificate holders can purchase farming equipment, supplies, and inputs tax-free.

GATE vs. ST-5: Key Differences

Can You Have Both?

Yes. A farm that both grows produce (agricultural activity) and operates a farm stand or sells directly to consumers (retail activity) may hold both a GATE certificate and a standard ST-5.

• GATE covers purchases of farming equipment, fertilizer, seed, and other agricultural inputs
• ST-5 covers purchases of products intended for resale (such as inventory for a farm store)

If you are strictly a farm buying inputs for agricultural production, GATE is the correct program. If you are a business buying finished goods to resell, you need the ST-5.

How to Register with the Georgia Tax Center

Online Registration

Georgia uses the Georgia Tax Center (GTC) for all state tax registration and account management.

Steps:

1. Go to the Georgia Tax Center at gtc.dor.ga.gov
2. Click "Register a New Taxpayer"
3. Complete the registration application:
   • Federal EIN (or SSN for sole proprietors)
   • Business legal name and trade name (DBA)
   • Business address and mailing address
   • Type of entity (LLC, corporation, sole proprietor, partnership)
   • Nature of business activity
   • Estimated monthly taxable sales
   • Start date of business operations in Georgia
4. Select "Sales and Use Tax" as the tax type you are registering for
5. Submit the application

Processing Time

Online applications through the Georgia Tax Center are typically processed within 5 to 7 business days. Paper applications mailed to the Georgia Department of Revenue may take 3 to 6 weeks.

Once approved, you receive your Georgia sales and use tax registration number. This number is required on every ST-5 form you issue.

We handle the complete Georgia registration process for you.

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What Qualifies for Tax-Free Purchase in Georgia?

Exempt Purchases (Tax-Free with ST-5)

• Inventory for resale: Products you will sell to customers
• Raw materials and components: Items that become part of a finished product you sell
• Packaging materials: Boxes, bags, containers, labels, wrapping used to package goods for sale
• Items for rental or lease: Property you will rent to customers in the ordinary course of business

Non-Exempt Purchases (You Pay Tax)

• Office furniture, equipment, and supplies
• Business-use vehicles (unless you are a vehicle dealer)
• Tools and machinery used in your operations
• Fixtures, shelving, signage, and store build-out materials
• Consumables used internally (cleaning supplies, breakroom items, printer ink)
• Computers and software for business operations

Georgia-Specific Tax Rules

Digital Products

Georgia taxes certain digital products. The sale of digital content (music downloads, e-books, digital video, and digital applications) is subject to Georgia sales and use tax. If you purchase digital products for resale, you can use your ST-5 to buy them tax-free. If you sell digital products, you must collect sales tax from the buyer.

Grocery Food

Georgia exempts food and food ingredients from state sales and use tax. This applies to unprepared food items typically purchased at a grocery store. Local sales taxes may still apply to food, depending on the county. Prepared food (restaurant meals, catered food, food sold for immediate consumption) is fully taxable at the combined state and local rate.

If you are a restaurant or food service business, you buy food ingredients tax-free at the state level, but you may still owe local tax on those purchases. Check your county's specific rules.

Motor Vehicles

Georgia replaced its sales tax on motor vehicles with a one-time Title Ad Valorem Tax (TAVT) in 2013. Vehicle dealers purchasing cars for resale use a specific dealer exemption rather than the standard ST-5. If you are a car dealer, your dealer license provides the resale exemption for vehicle inventory.

Manufacturing Exemptions

Georgia provides a sales tax exemption for machinery used directly in the manufacture of tangible personal property. This is a separate exemption from the resale exemption and is claimed on the ST-5 form by checking the manufacturing exemption box.

Georgia Rules for Contractors

Georgia treats contractors similarly to most states: contractors are generally the end consumer of materials they purchase and install into real property.

Standard Rules

• Contractors pay sales tax on building materials at the time of purchase
• Contractors do not charge customers a separate sales tax on installed materials
• The ST-5 cannot be used for materials that become part of real property

Exceptions

1. Retail sales of materials (not installed): If you sell building materials to customers without installation, those purchases qualify for the resale exemption under the ST-5.

2. Government entity projects: Purchases for projects performed for certain government entities may qualify for exemption. The government entity must provide documentation of its exempt status.

3. Nonprofit projects: Similar to government entities, certain qualified nonprofits can provide their exemption documentation, and the contractor may qualify for a tax exemption on materials purchased for those projects. Georgia requires specific documentation from the exempt organization.

Practical Example

For a detailed look at contractor rules across all states, see our construction materials sales tax guide.

Record Keeping Requirements

Georgia requires businesses to maintain sales and use tax records for at least 3 years from the due date of the return or the date the return was filed, whichever is later.

What to Keep

• All ST-5 forms you have issued to suppliers (as the buyer)
• All ST-5 forms you have received from customers (as the seller)
• Purchase invoices for all exempt transactions
• Sales records showing tax collected
• Filed returns and payment records
• GATE certificate documentation (if applicable)

Audit Procedures

Georgia Department of Revenue auditors will:

• Request all exemption certificates on file
• Verify your sales tax registration was active during the audit period
• Cross-check exempt purchases against reported sales
• Confirm the exemption reason on the ST-5 matches the actual use of the goods
• Assess tax, penalties (up to 25% of the tax due), and interest on deficiencies

Common Mistakes in Georgia

Mistake 1: Confusing GATE with ST-5

GATE is for agricultural producers purchasing farming inputs. ST-5 is for businesses purchasing goods for resale. Using the wrong program creates audit exposure and potential penalties.

Mistake 2: Ignoring Local Tax on Food Purchases

While Georgia exempts food from state sales tax, local counties may still impose their own tax on food. Restaurants and grocers need to verify their county's specific treatment.

Mistake 3: Not Updating Certificate Information

If your business changes its name, address, or registration number, issue updated ST-5 forms to all suppliers. Outdated certificates can be rejected during an audit.

Mistake 4: Using ST-5 for TAVT-Exempt Vehicles

Vehicle purchases are subject to TAVT, not standard sales tax. The ST-5 does not apply to motor vehicle acquisitions unless you hold a dealer license.

Mistake 5: Not Registering When Selling into Georgia

Out-of-state sellers with economic nexus in Georgia ($100,000 in sales or 200 transactions in the prior or current calendar year) must register for Georgia sales tax. See our economic nexus guide for current thresholds.

How Much Can You Save?

Calculate your exact savings with our savings calculator.

Get Your Georgia Resale Certificate

We handle the complete Georgia Tax Center registration process and provide guidance on correctly completing Form ST-5.

• Fast processing through the Georgia Tax Center
• Complete application assistance
• GATE vs. ST-5 guidance for agricultural businesses
• Ongoing compliance support

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For complete details on Georgia's requirements, visit our Georgia state page.

With a 4% state rate and local taxes pushing combined rates up to 8.9% in metro Atlanta, a Georgia Certificate of Exemption (ST-5) delivers significant savings on every inventory purchase. Get registered, complete your ST-5 forms correctly, and make sure you understand the difference between the ST-5 and GATE if you have any agricultural operations.

Related Articles

• What Is a Resale Certificate? - Learn the fundamentals of resale certificates before diving into Georgia's ST-5 form.
• Resale Certificate vs. Tax Exempt Certificate - Georgia's ST-5 covers both resale and other exemptions. Understand the key differences.
• Common Resale Certificate Mistakes That Trigger Audits - Avoid the errors that lead to Georgia Department of Revenue audit assessments.