Georgia resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Georgia: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
Read this first
Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Georgia quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 4.00%[8]
- Resale certificate
- Form ST-5 (Sales Tax Certificate of Exemption)[8]
- Certificate expiry (as listed)
- No expiry listed in the source[8]
- Permit or registration
- Sales and Use Tax Number and Certificate of Registration[3]
- Online application offered
- Yes[3]
- Where to apply
- State application page[3]
- Certificate form
- State certificate form[12]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax Number and Certificate of Registration.[3] The state says it offers an online application.[3] State application page.[3]
The resale certificate the state lists is Form ST-5 (Sales Tax Certificate of Exemption). The source cited lists no expiry.[8] The state's certificate form asks for a permit or registration number.[2] State certificate form.[12]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[6]
- The state says it accepts the Multistate Tax Commission uniform certificate.[7]
Out-of-state buyers
Only in a third-party drop shipment to a Georgia customer, where the Department says the multistate certificate or the buyer's home-state resale certificate with its registration number is generally sufficient.[57]
Other points the sources mention
- On the ST-5, the resale box requires the purchaser's Georgia sales and use tax number, and the form says the certificate is for resale only. Per the form, tax-free treatment does not extend to items the purchaser will use or donate.[2]
- Georgia says a dealer must register for a sales and use tax number regardless of whether all sales are online, out of state, wholesale, or exempt from tax.[3]
- Georgia says most certificates of exemption do not expire. The Department also has a Sales Tax ID Verification Tool that sellers can use to check a number.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Georgia. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.[9]
- Who files, per the state
- Seller first, per the state[9]
- Refund form named by the state
- Form ST-12 (Claim for Refund), with ST-12A (Waiver of Vendor's Rights) or ST-12B (Affidavit for Purchaser's Claim for Tax Refund)[9]
- How the state says to submit
- Paper claim mailed to the Georgia Department of Revenue[9]
- Time limit the state describes
- Generally 3 years[9]
The Department's instructions say that when the tax was paid to a vendor, the ST-12 is accompanied by a completed ST-12A or ST-12B. They give the filing window as three years from the date the tax was paid.[9]
Illustration: the Georgia state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 4.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax permit to sell on eBay in Georgia?
The Department says any individual or entity meeting the definition of dealer must register for a sales and use tax number, regardless of whether all sales are online, out of state, wholesale, or exempt. Georgia also requires marketplace facilitators to collect and remit tax once their Georgia sales reach $100,000.[34]
How do I get a resale certificate in Georgia?
The process is to register for a sales and use tax number through the Georgia Tax Center, then complete Form ST-5 (Certificate of Exemption) with that sales tax number and give it to the supplier. The Department says a tax account number is received by email within 15 minutes of an online submission.[123]
Does a Georgia ST-5 expire?
The Department says most certificates of exemption and letters of authorization do not expire. The exception it names is the agricultural GATE certificate, which expires annually.[1]
Does Georgia accept the Streamlined or multistate certificate?
Georgia is a Streamlined Sales Tax member state, and the Streamlined exemption certificate is accepted by all member states. The Multistate Tax Commission chart also lists Georgia, with conditions on registration numbers and drop shipments.[567]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Georgia DOR, Nontaxable Sales, dor.georgia.gov/taxes/business-taxes/sales-use-tax/nontaxable-sales
- Georgia DOR, ST-5 Sales Tax Certificate of Exemption, dor.georgia.gov/document/form/st-5-sales-tax-certificate-exemption/download
- Georgia DOR, Tax Registration, dor.georgia.gov/tax-registration
- Georgia DOR, Marketplace Facilitators, dor.georgia.gov/marketplace-facilitators
- Georgia DOR, Out-of-State Sellers, dor.georgia.gov/taxes/business-taxes/sales-use-tax/out-state-sellers
- Streamlined Sales Tax Governing Board, exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate (revised 10/14/2022), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Georgia Dept. of Revenue, rates, certificate and refund information, dor.georgia.gov/document/form/st-12-claim-refund/download
- Form ST-12 (Claim for Refund), with ST-12A (Waiver of Vendor's Rights) or ST-12B (Affidavit for Purchaser's Claim for Tax Refund), state refund form, dor.georgia.gov/refund-claim-forms