Georgia Sales Tax Certificate of Exemption for Out of State Purchaser

Sales Tax Certificate of Exemption for Out of State Purchaser
Form ST-4
ST-4 (Rev. 08/2017)

STATE OF GEORGIA
DEPARTMENT OF REVENUE
SALES TAX CERTIFICATE OF EXEMPTION
OUT OF STATE PURCHASER

To:
SUPPLIER

DATE

SUPPLIER’S ADDRESS

CITY

STATE

ZIP CODE

THE UNDERSIGNED HEREBY CERTIFIES that it is duly licensed and registered outside of the State of Georgia. The
undersigned purchaser does not sell goods or services in Georgia, does not solicit orders in Georgia through employees or
independent contractors, and does not perform any service in Georgia. The purchaser’s only presence in Georgia consists of
making purchases of tangible personal property. All tangible personal property purchased or leased pursuant to this certificate
will be removed from the State of Georgia immediately after purchase; and such purchases or leases are exempt from Georgia
sales tax for the reason noted below. (Check the Applicable Box.)

1.

The purchased or leased tangible personal property is for resale.

2.

The purchased materials are for future processing, manufacture, or conversion into articles of tangible
personal property for resale that will become a component part of the finished product or that will be coated
upon or impregnated into the product at any stage of its processing, manufacture, or conversion.

3.

The purchased items are materials, containers, labels, sacks, or bags used for packaging tangible personal
property for shipment or sale. The items will be used solely for packaging and are not being purchased for
reuse.

If the purchaser has activity in Georgia beyond making the purchases described above, the purchaser will register with the
Georgia Department of Revenue for sales and use tax purposes and will not use this form to make exempt purchases in the
State.
Under the penalties of perjury, I declare that I have examined this certificate; and, to the best of my knowledge and belief, it is
true and correct and made in good faith, pursuant to the sales and use tax laws of the State of Georgia. Further, I understand
that any tangible personal property obtained under this certificate of exemption is subject to sales and use tax if the purchaser
uses or consumes the property in any manner other than indicated above.

Purchaser’s Name:

Tax ID Number:

State/Country of Issue:

Type of Business:

Business Address:

Printed Name and Signature:

Telephone Number:

Title:

Email Address:

Supplier must secure and maintain one properly completed certificate of exemption from each purchaser making purchases
without the payment of the tax.