How to Get a Resale Certificate in Georgia

If you're buying products to resell in Georgia, you shouldn't be paying sales tax on those purchases. That's what a Georgia resale certificate is for. It tells your supplier that you're buying inventory for resale, not personal use, and that the sales tax responsibility shifts to your end customer.

This guide covers exactly how to get a resale certificate in Georgia, what forms you need, how to use it correctly, and what happens if you misuse it. No fluff. Just the actual process.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. For guidance specific to your business situation, consult a qualified attorney or CPA licensed in Georgia.

What Is a Georgia Resale Certificate?

A Georgia resale certificate (officially called Form ST-5) is a document you provide to a vendor that exempts your purchase from Georgia sales tax. You're essentially certifying that the items you're buying will be resold to a customer, who will then pay sales tax at the point of final sale.

The resale certificate is not a standalone license you apply for and receive as a card or certificate. It's a form you fill out and give to suppliers. However, to legally use it, you must first be registered to collect sales tax in Georgia. This means you need an active Georgia sales tax permit (also called a sales and use tax registration).

Common terms you'll hear used interchangeably:

Georgia resale certificate
Resale license Georgia
Georgia wholesale permit
Sales tax exemption certificate
Form ST-5

They all refer to the same concept: documenting that your purchase is for resale and exempt from sales tax.

Who Needs a Resale Certificate in Georgia?

You need a resale certificate if you are:

A retailer purchasing inventory to sell to customers
A wholesaler buying goods to resell to other businesses
A manufacturer buying raw materials that will become part of a finished product you sell
An e-commerce seller purchasing products for resale online
A dropshipper sourcing products from a supplier who charges sales tax

You do not need a resale certificate if you are buying items for your own business use (office supplies, equipment, etc.). Those purchases are generally taxable.

Step 1: Register for a Georgia Sales Tax Permit

Before you can legally issue a Georgia resale certificate (Form ST-5), your business must be registered with the Georgia Department of Revenue (DOR) to collect and remit sales tax. This is non-negotiable. If you're not registered, your ST-5 is not valid.

Here's how to register:

Go to the Georgia Tax Center (GTC) at gtc.dor.ga.gov
Create an account or log in
Select "Register a New Georgia Business" or add a tax type if your business already exists in the system
Complete the registration for Sales and Use Tax
Provide your business information: legal name, EIN (Federal Employer Identification Number), business structure, and primary business address

Cost: Registering for a Georgia sales tax permit is free.
Processing time: Online registration through the GTC is typically processed within a few business days. You'll receive your Georgia Taxpayer Identification Number once approved.

Once registered, you'll have a Georgia sales tax account number. Keep this number handy. You'll need it when filling out Form ST-5.

Step 2: Download and Complete Form ST-5

Form ST-5 is the official Georgia Sales Tax Certificate of Exemption. You can download it directly from the Georgia Department of Revenue website:

Georgia DOR Sales Tax Forms, dor.georgia.gov

Here's what you'll fill in on the form:

Vendor information: The name and address of the supplier you're buying from
Purchaser information: Your business name and address
Georgia Tax Registration Number: Your sales tax account number from Step 1
Type of business: Describe what your business does (e.g., retail clothing sales, online resale of electronics)
Description of property purchased: The type of goods you're buying for resale
Reason for exemption: Check the "Resale" box
Signature and date

The form is straightforward. It's one page. The key is being accurate and specific about what you're buying and why it qualifies for exemption.

Step 3: Provide the Certificate to Your Supplier

Once completed, give the signed Form ST-5 to your vendor or supplier. You can provide it:

In person (physical copy)
By email (scanned PDF)
Through a vendor's online portal. Many wholesale platforms accept digital exemption certificates.

The supplier is required to keep a copy of your certificate on file. In exchange, they will not charge you Georgia sales tax on qualifying purchases.

Important: You typically don't need to submit a new Form ST-5 every time you make a purchase from the same vendor. One certificate on file with that vendor is generally sufficient unless your information changes (new address, different goods being purchased, etc.).

Step 4: Collect and Remit Sales Tax From Your Customers

Getting a resale certificate doesn't mean you're exempt from sales tax forever. It means you're deferring it. When you sell the product to your end customer, you are responsible for collecting Georgia sales tax at that point and remitting it to the Georgia DOR.

Georgia's statewide sales tax rate is 4%, but local county and municipal taxes can bring the total rate higher (often 7–8% depending on location). Check current rates at the Georgia DOR's rate lookup tool: dor.georgia.gov/taxes/business-taxes/sales-use-tax

You'll file sales tax returns and remit payment through the Georgia Tax Center. Filing frequency (monthly, quarterly, or annually) depends on your sales volume. The DOR will assign this when you register.

Using Your Georgia Resale Certificate With Out-of-State Suppliers

If you're purchasing from a supplier located outside Georgia, the rules get slightly more nuanced.

Many out-of-state vendors will accept your Georgia Form ST-5 or simply ask for your Georgia sales tax registration number
Some multistate vendors use the Streamlined Sales Tax (SST) Exemption Certificate, which Georgia accepts and participates in
If you purchase goods from an out-of-state vendor who doesn't charge sales tax and you use those goods in Georgia (not for resale), you may owe Georgia use tax

When in doubt about out-of-state purchases, consult a CPA familiar with Georgia sales and use tax rules.

Accepting Resale Certificates From Your Customers

If you're a wholesaler or distributor, your business customers may present you with their own Form ST-5. Here's what you need to do:

Collect and keep a copy of the certificate on file
Verify the buyer's Georgia Tax Registration Number looks valid (you can verify active registrations through the Georgia Tax Center)
Do not charge sales tax on the qualifying exempt purchase
Keep records. If the Georgia DOR audits you, you'll need to prove you collected valid exemption certificates.

If a certificate turns out to be fraudulent or invalid, the liability generally shifts to the buyer. This applies only if you accepted the certificate in good faith and kept proper records.

Common Mistakes to Avoid

Using a Resale Certificate for Personal Purchases

Purchasing items for personal use with a resale certificate is sales tax fraud. Georgia penalizes misuse with back taxes, interest, and penalties. Only use your ST-5 for goods genuinely intended for resale.

Not Registering for Sales Tax Before Using the Certificate

If you don't have an active Georgia sales tax registration, your Form ST-5 is not legally valid. Register first, then issue the certificate.

Using the Wrong Form

Georgia has multiple exemption certificates for different situations (manufacturing, agriculture, nonprofit, etc.). Make sure you're using Form ST-5 specifically for resale purposes, and that you're checking the correct exemption reason on the form.

Failing to Keep Records

Georgia can audit your sales tax records. Keep copies of every ST-5 you issue to vendors and every ST-5 you receive from customers. The standard record retention recommendation is at least three years, though longer is safer for audit protection.

Buying Taxable Services With a Resale Certificate

Georgia's resale exemption generally applies to tangible personal property, not services. Some services are taxable in Georgia and cannot be purchased exempt for resale unless you are specifically reselling that service. This is a gray area. Consult a tax professional if your business involves service resale.

Georgia Resale Certificate: Quick Reference Summary

Item	Details
Official Form Name	Form ST-5 (Sales Tax Certificate of Exemption)
Issued By	Georgia Department of Revenue
Cost	Free
Prerequisite	Active Georgia Sales and Use Tax Registration
Where to Register	Georgia Tax Center, gtc.dor.ga.gov
Where to Get Form ST-5	Georgia DOR website, dor.georgia.gov
Expiration	No set expiration, but update when business info changes
Applies To	Tangible personal property purchased for resale

Do You Need a Separate Resale License in Georgia?

No. Georgia does not issue a separate "resale license" or "wholesale permit" as a distinct document. Your Georgia sales tax registration combined with a properly completed Form ST-5 is your legal authorization to buy goods for resale without paying sales tax. You may hear the terms "resale license Georgia" or "Georgia wholesale permit" used in various contexts, but they all point back to this same registration and form combination.

Note that depending on your business type, you may still need other licenses or permits. For example, certain industries (food, alcohol, professional services) require state-level business licenses regardless of resale status. Check the Georgia Secretary of State website and your local county or city government for any additional licensing requirements specific to your industry.

When to Consult a Professional

For most straightforward retail or wholesale businesses, getting your Georgia resale certificate is a simple process you can handle yourself. However, consider working with a CPA or tax attorney if:

Your business operates in multiple states and you need to manage exemption certificates across jurisdictions
You're unsure whether your products or services qualify for the resale exemption
You've received a Georgia DOR audit notice
Your business model involves both taxable and exempt sales and you need guidance on recordkeeping
You're a manufacturer with complex raw material purchasing and exemption questions

The Georgia Society of CPAs (gscpa.org) can help you find a qualified CPA in Georgia familiar with state sales tax rules.

Final Takeaway

Getting a Georgia resale certificate comes down to two things: registering for a Georgia sales tax account (free, done online through the Georgia Tax Center) and filling out Form ST-5 to give to your suppliers. There's no separate application, no fee, and no waiting period for the certificate itself.

The more important obligation is on the back end. You must collect and remit sales tax from your customers on every qualifying sale. Stay current on your sales tax filings, keep your exemption certificate records organized, and you'll be in good shape with the Georgia Department of Revenue.

Informational Disclaimer: This content is provided for general informational purposes only. It does not constitute legal, tax, or accounting advice. Georgia tax laws and regulations may change. Always verify current requirements directly with the Georgia Department of Revenue at dor.georgia.gov or consult a qualified professional before making decisions for your specific business situation.