Georgia Form ST-5 is the sales and use tax certificate a registered Georgia dealer gives a supplier when buying goods for resale. This guide explains what it does for Rome, GA and Floyd County stores, how suppliers check it, a labeled example and how it relates to an inventory funding request.
Why the ST-5 Matters for Floyd County, GA Stores
Retail trade had 392 employer establishments in Floyd County in 2023, including 47 clothing and accessories stores, 46 in the grocery group and 34 health and personal care stores such as pharmacies (U.S. Census Bureau, County Business Patterns 2023). Each buys stock to resell. Georgia's sales tax is meant to be collected once, at the final sale to the customer. The ST-5 is the form a registered dealer gives its supplier to show that a purchase is for resale, so the supplier does not charge sales tax on that purchase.
Georgia Resale Certificate Lookup: Where to Start
The certificate relies on the buyer's Georgia sales tax number, issued when the business registers with the Georgia Department of Revenue. Suppliers may verify that number through the Department's online services. Before a buying trip or a first order with a new vendor, check that your own registration is active and that the name on it matches your entity record and bank account.
Georgia Resale Certificate Form and What Partners Ask For
The completed form names the buyer, the buyer's sales tax number, the seller, and the reason for the exemption, and it is signed by the buyer. The supplier keeps it on file; the buyer keeps a copy. A funding partner may not ask for the ST-5 itself, but the invoices it produces, showing stock bought without sales tax, are the documents a partner reads in an inventory request.
Georgia Resale Certificate Form St 5: Records Partners Review
- Supplier invoices for the stock being financed
- The store's Georgia sales tax returns, which show taxable sales
- Bank and card statements
- Inventory on hand at cost
- Sales by month
Sales tax returns are useful because they report sales independently of the bank statements. A partner may compare the two; large unexplained differences slow a review.
Georgia Resale Certificate Online, Explained for Owners
Registration for a sales tax number and filing of sales tax returns are handled through the Department of Revenue's online system. The ST-5 itself is a form the buyer completes and gives the seller; it is not a certificate the Department mails out. Confirm the current form version and any electronic options with the Department before relying on them.
Georgia Resale Certificate Example: Timing Before a Funding Request
Illustration only, invented figures: a Rome, GA boutique registered for Georgia sales tax places a $36,000 order for fall stock and gives the supplier a completed ST-5. The invoice shows $36,000 with no sales tax. Had tax been charged at an assumed combined rate of 7%, the invoice would have been $38,520, $2,520 more. The boutique later collects sales tax from customers when the clothes sell. If the boutique finances 80% of the order, the request is sized against $28,800, not the tax-inclusive figure.
Have the certificate on file with the supplier before the order ships, so the invoice that goes to the partner is correct the first time. Inventory financing explains how partners value the stock.
Georgia Resale Certificate Expiration Before You Apply for Funding
Ask the Department of Revenue whether a certificate you have given a supplier must be renewed or reissued, and ask each supplier how often it wants an updated copy. If your registration changes, for example after a change of ownership or legal name, give suppliers new certificates. A store bought from a previous owner cannot rely on the seller's certificates or sales tax number.
Buying for Resale vs Buying for Use
The resale certificate covers goods bought to resell. Items the store uses itself, such as fixtures, display racks, shopping bags in some cases, or a new point-of-sale terminal, are a different matter and may be taxable. Keep resale purchases and business-use purchases on separate invoices; it helps your bookkeeping and makes an inventory request cleaner, since a partner funds stock, not fixtures, under inventory financing.
Where This Fits in a Floyd County, GA Funding Request
- Confirm your sales tax registration is active.
- Give each supplier a completed ST-5 before ordering.
- Keep supplier invoices and your sales tax returns together.
- Call (706) 222-4228 with the order total and the selling window.
- Send the records the partner names.
Stores with their own pages: retail, plus clothing, grocery and pharmacy pages. County figures: the Rome, GA business page. More guides: all guides.
Keeping ST-5 Records Organized in Rome, GA
Keep a list of each supplier, the date you gave it a certificate and the sales tax number used. When your registration changes, the list tells you who needs a new one. Store it with your sales tax returns so both are at hand when a partner asks for revenue records.
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