Resale Certificate in Georgia (2026)
Georgia resale certificate status: legal. Georgia resale documentation relies on a properly completed certificate accepted in good faith.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- Georgia
- Last reviewed
- 2026-04-09
Resale Certificate laws in Georgia
The Department says a Georgia business may purchase tangible personal property for resale without paying tax by giving the supplier a properly completed ST-5. Sales are presumed taxable unless shown otherwise, but a valid certificate accepted in good faith can relieve the seller’s burden of proof. For resale, the buyer must sell tangible personal property, have a valid sales-tax registration number at purchase and list it on the certificate, and the seller must have no reason to believe the buyer does not intend resale in its regular business. Good-faith acceptance includes complete required entries, an appropriate available exemption applicable to the item and reasonable for the buyer’s business. Review actual eligibility and certificate validity; this explanation does not certify every purchase or retained legal-status field.
Frequently asked questions
What are the Resale Certificate requirements in Georgia?
In Georgia, resale certificate status is legal. The Department says a Georgia business may purchase tangible personal property for resale without paying tax by giving the supplier a properly completed ST-5. Sales are presumed taxable unless shown otherwise, but a valid certificate accepted in good faith can relieve the seller’s burden of proof. For resale, the buyer must sell tangible personal property, have a valid sales-tax registration number at purchase and list it on the certificate, and the seller must have no reason to believe the buyer does not intend resale in its regular business. Good-faith acceptance includes complete required entries, an appropriate available exemption applicable to the item and reasonable for the buyer’s business. Review actual eligibility and certificate validity; this explanation does not certify every purchase or retained legal-status field.
How do I obtain a Resale Certificate in Georgia?
Georgia requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in Georgia?
Georgia generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Georgia?
Penalties for resale certificate violations in Georgia vary based on the specific offense. Verify current penalties with official state resources.