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Georgia Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Georgia Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Georgia, give your supplier a completed Sales Tax Certificate of Exemption — Georgia Purchaser (ST-5); you need a Georgia seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales and Use Tax Number (Certificate of Registration): the state doesn't publish a fee.

Resale form
ST-5
buyer fills it in
Permit fee
Not listed
Sales and Use Tax Number (Certificate of Registration)
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Georgia resale certificate and permit rules

Georgia: seller's permit & resale certificate

Sales tax · Agency: Georgia Department of Revenue (DOR)

Permit
Sales and Use Tax Number (Certificate of Registration)
Registration fee
Not published
SST form
Accepted
MTC form
Accepted
Resale certificate
Sales Tax Certificate of Exemption — Georgia Purchaser (ST-5)Get the official form →
How long it's valid
Covers 'all purchases made after this date' (blanket). DOR: most certificates of exemption do not expire (exception: annual GATE agricultural certificate).
Seller's permit
Sales and Use Tax Number (Certificate of Registration) — fee not published. Register online through the Georgia Tax Center (GTC); tax account number usually emailed within 15 minutes. DOR's registration page says to have 'Registration fees or taxes (depending on the tax types required)' ready but does not state a fee for sales and use tax registration.Register with Georgia Department of Revenue →
Buyer registered in another state?
Yes in two situations: (1) Drop shipments — a purchaser with no Georgia presence and no Georgia number may buy for resale from a Georgia dealer with delivery to its Georgia customer using the MTC Multi-Jurisdictional certificate or its home-state exemption certificate bearing its resale registration number (O.C.G.A. § 48-8-38; DOR Third Party Drop Shipment Policy Statement 12-07-1995). (2) Form ST-4 (Out of State Purchaser): a buyer licensed and registered outside Georgia whose only Georgia presence is making purchases may buy for resale when the goods are removed from Georgia immediately after purchase. Otherwise the buyer must register in Georgia.
Multistate forms
Georgia is a full SST member, so the SST Certificate of Exemption (F0003) is accepted. ST-5 (rev. 07/11/22) box 1: purchases for resale only (O.C.G.A. § 48-8-30); a sales and use tax number is required except for listed nonprofits/schools. Certificate relieves the seller of the burden of proof if taken in good faith from a purchaser engaged in selling TPP who has a valid sales tax number listed on the certificate. DOR's Out-of-State Sellers page names the 'Uniform Sales and Use Tax Multi-Jurisdictional Certificate' as sufficient proof in drop shipments. Georgia is listed on the MTC certificate (MTC note 9).
Drop shipments
If a purchaser with no Georgia presence and no Georgia sales tax number directs a Georgia dealer to deliver to the purchaser's customer in Georgia, the dealer need not collect Georgia tax if it receives sufficient documentation — generally the MTC Uniform Multi-Jurisdictional certificate or the purchaser's home-state exemption certificate with its resale registration number (O.C.G.A. § 48-8-38).
Verify a certificate
Official verification lookup →
Good to know
  • Tax-free treatment under ST-5 does not extend to anything the purchaser uses, including items it donates.
  • Verify Georgia sales tax numbers (not out-of-state numbers or FEINs) in the Georgia Tax Center under Searches > Sales Tax ID's; bulk Excel upload available.
  • Form ST-5M is the separate manufacturer's exemption certificate.
Official sources for Georgia (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Georgia agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Georgia, step by step

  1. Register for a Sales and Use Tax Number (Certificate of Registration) with the Georgia Department of Revenue (DOR). Register online.
  2. Fill in the Sales Tax Certificate of Exemption — Georgia Purchaser (ST-5) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Georgia sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Iowa, Kentucky, Michigan, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: Georgia sales tax rates, nexus and filing · sales tax nexus checker · Georgia business licenses

Georgia resale certificate FAQ

How do I get a resale certificate in Georgia?

Register for a Sales and Use Tax Number (Certificate of Registration) with the Georgia Department of Revenue (DOR), then fill in the Sales Tax Certificate of Exemption — Georgia Purchaser (ST-5) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Georgia seller's permit cost?

The state doesn't publish a registration fee. Register online through the Georgia Tax Center (GTC); tax account number usually emailed within 15 minutes. DOR's registration page says to have 'Registration fees or taxes (depending on the tax types required)' ready but does not state a fee for sales and use tax registration.

Does Georgia accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. Georgia is a full SST member, so the SST Certificate of Exemption (F0003) is accepted. ST-5 (rev. 07/11/22) box 1: purchases for resale only (O.C.G.A. § 48-8-30); a sales and use tax number is required except for listed nonprofits/schools. Certificate relieves the seller of the burden of proof if taken in good faith from a purchaser engaged in selling TPP who has a valid sales tax number listed on the certificate. DOR's Out-of-State Sellers page names the 'Uniform Sales and Use Tax Multi-Jurisdictional Certificate' as sufficient proof in drop shipments. Georgia is listed on the MTC certificate (MTC note 9).

Can an out-of-state business use its home-state resale number in Georgia?

Yes in two situations: (1) Drop shipments — a purchaser with no Georgia presence and no Georgia number may buy for resale from a Georgia dealer with delivery to its Georgia customer using the MTC Multi-Jurisdictional certificate or its home-state exemption certificate bearing its resale registration number (O.C.G.A. § 48-8-38; DOR Third Party Drop Shipment Policy Statement 12-07-1995). (2) Form ST-4 (Out of State Purchaser): a buyer licensed and registered outside Georgia whose only Georgia presence is making purchases may buy for resale when the goods are removed from Georgia immediately after purchase. Otherwise the buyer must register in Georgia.

How long is a Georgia resale certificate valid?

Covers 'all purchases made after this date' (blanket). DOR: most certificates of exemption do not expire (exception: annual GATE agricultural certificate).

How do drop shipments work in Georgia?

If a purchaser with no Georgia presence and no Georgia sales tax number directs a Georgia dealer to deliver to the purchaser's customer in Georgia, the dealer need not collect Georgia tax if it receives sufficient documentation — generally the MTC Uniform Multi-Jurisdictional certificate or the purchaser's home-state exemption certificate with its resale registration number (O.C.G.A. § 48-8-38).

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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General information, not tax advice. Confirm current rules with the Georgia Department of Revenue (DOR) before relying on them.