Georgia Resale Certificate: Form ST-5, the Sales Tax Number and How Sellers Verify It
Georgia does not issue a resale permit or a resale license. If your business buys goods to resell, you register for a Georgia sales tax number with the Department of Revenue, then give each supplier a completed Form ST-5, the Sales and Use Tax Certificate of Exemption, that shows your number and the resale purpose. This guide covers each step, what the certificate does and does not do, and how sellers verify a buyer's number.
This is informational content, not legal or tax advice. Confirm the details with the Georgia Department of Revenue (DOR), and consult a qualified CPA or attorney for complex situations such as multistate sales, a change in ownership or an audit. The rates and figures here were checked on October 29, 2026.
The Short Answer: Georgia Has No Resale Permit
Most people searching for a Georgia resale license want one document that lets them buy inventory without paying sales tax. Georgia does not issue that document. Georgia has no general state business license, and the Secretary of State issues none. Registering for sales tax is not a business license either.
In practice, the resale process uses two pieces:
- A Georgia sales tax number and certificate of registration, issued when you register with the DOR through the Georgia Tax Center.
- Form ST-5, the Sales and Use Tax Certificate of Exemption. You complete it and give it to your supplier. Searches for a georgia st-5 form or a georgia sales tax exemption certificate lead to this same document.
Georgia uses the term sales tax number or certificate of registration, so use those terms on your invoices, tax filings and conversations with suppliers.
Step One: Register for a Sales Tax Number
Under O.C.G.A. 48-8-2, any dealer must register for a sales and use tax number and certificate of registration. That applies even if your sales are online, wholesale or exempt. If you plan to buy for resale, register before you place your first resale order.
- Where: Register online at the Georgia Tax Center, gtc.dor.ga.gov.
- Cost: Registration is free. The Georgia Tax Center does not charge a registration fee, but confirm this on the site before you submit.
- Timing: After an online submission, the DOR emails your account number in about 15 minutes.
- Renewal: The registration does not need to be renewed while the business continues without a change in ownership or structure. If either changes, check with the DOR about what you must file.
- Display: Display your certificate of registration at your place of business.
If your business is a new entity, form it first with the Georgia Secretary of State. The LLC Articles of Organization and corporation Articles of Incorporation each cost $110, which includes the $100 filing fee and a $10 service charge. Then complete the sales tax registration.
Step Two: Complete Form ST-5 for Each Supplier
The buyer completes Form ST-5. The buyer names the reason for the exemption (resale), enters its Georgia sales tax number and gives the form to the seller. The buyer does not file the form with the state. The seller keeps it on file.
The table below summarizes the three items most buyers deal with.
| Item | Issued or filed by | Cost | Timing |
|---|---|---|---|
| Sales tax number and certificate of registration | Georgia Department of Revenue, through the Georgia Tax Center | Free (confirm on the site) | Account number emailed in about 15 minutes after an online submission; no annual renewal |
| Form ST-5 (resale exemption) | Completed by the buyer and given to the seller; not filed with the state | Confirm with the DOR | Most certificates of exemption do not expire |
| Local occupation tax certificate | City, or county for unincorporated areas | Set by each locality | Set by each locality; see below |
A few details matter when you complete the form:
- Complete it fully. The seller carries the burden of showing that a sale was exempt. A seller who accepts a complete certificate in good faith is protected. A seller who accepts an incomplete form is not. Check with the DOR for the specific requirements.
- Expiration: Most certificates of exemption do not expire. The exception is the agricultural exemption certificate (GATE), which does expire. Check the current term with the DOR.
- Other forms: Form ST-5M is the version for manufacturers. Other exemptions use other forms, so confirm which form fits your purchase before you give it to a supplier.
Out-of-State Buyers Without a Georgia Number
A buyer with no Georgia presence and no Georgia sales tax number may buy from a Georgia dealer for resale and have the goods shipped to its own customer. In that case, the buyer must give the seller documentation that the purchase is for resale. The multistate uniform certificate is an accepted form. Confirm the acceptance terms and the documentation requirements with the DOR before you rely on this route.
Step Three: Verify a Buyer's Sales Tax Number
Sellers can check a customer's Georgia sales tax number with the Sales Tax ID Verification Tool in the Georgia Tax Center. Run the check before you accept a certificate, and keep a record of the certificate you accepted.
If a buyer misuses a resale certificate, for example by buying tax-free for personal use, the buyer and the seller can face tax, interest and penalties. The amount and the allocation of liability depend on the facts, so check with the DOR about your exposure in a specific case.
What the Certificate Does Not Do
The Form ST-5 is narrow. Keep these limits in mind:
- It does not cover your own supplies. Items your business uses itself, such as office supplies, are not purchases for resale. The certificate does not exempt them.
- It does not replace the local occupation tax certificate. Georgia has no general state business license. Your city, or the county if your business is in unincorporated territory, issues the occupation tax certificate, often called a business license. Each of Georgia's 159 counties and about 537 cities sets its own formula, deadlines and prerequisites. A business inside a city pays the city, not the county. More than half of Georgians live outside any city, so the county is the issuer for many businesses. Private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6). For the full picture, see Georgia business license requirements.
- It is not an annual renewal item. The sales tax registration stays in place without annual renewal, and most ST-5 certificates do not expire.
After You Buy for Resale: Collect Tax on Your Sales
Buying tax-free for resale does not end your sales tax obligations. You must collect tax on your own taxable retail sales. The Georgia state rate is 4%. Combined state and local rates run from 6% to 9%, depending on the county and city. Atlanta's combined rate is 8.9%, and Columbus's combined rate is 9%.
Rates change, so confirm the current combined rate for each location on the Department of Revenue rate chart at dor.georgia.gov. The rates in this guide were checked on October 29, 2026.
Online sellers have an additional threshold to watch. A remote seller owes Georgia sales tax collection once it reaches $100,000 of Georgia sales or 200 separate transactions. For the full collection rules, see Georgia sales tax for new businesses and online sellers. For the wider tax picture, including income tax and entity-level taxes, see Georgia business taxes.
Next Steps
- Form your entity with the Secretary of State if you have not already done so.
- Register for your Georgia sales tax number and certificate of registration at the Georgia Tax Center.
- Prepare a completed Form ST-5 for each supplier, and keep a copy of every certificate you give.
- Confirm your local occupation tax certificate with the city or county where the business operates.
- Set up tax collection for your taxable sales at the correct combined rate.
For a question about your specific purchases, your exemptions or a multistate situation, consult a qualified CPA or attorney, and confirm details with the Georgia Department of Revenue.