Get GA DoR ST-5 2014

Georgia law requires virtually every type of business to obtain a Georgia Sales Tax Certificate Number. If you sell goods on eBay or the internet and ship them to someone in the state you reside, then you must collect sales tax from the buyer and pay the collected tax to your state on a monthly or quarterly basis.

If you are Presented with a Georgia Resale Certificate If you're a retailer with nexus in Georgia and your buyer gives you a Sales Tax Certificate of Exemption for the purposes of buying items to resale, you'll need to make sure that the form has been completed and the form signed to count as a valid exemption form.

Before you apply, collect your Social Security number, Federal Employer Identification Number, and contact information for all business officers. ... To apply for a number, submit your State Tax Registration Application (Form CRF-002) online at the Georgia Tax Center.

Without a resale certificate, a business or individual is typically required to pay sales tax on all purchases. ... Therefore, if you sell merchandise in more than one state, you will need to apply for resale certificates in the all states in which you operate it does not matter where your business was incorporated.

The machines used in manufacturing, the materials used for packaging, and the energy costs that go to manufacturing, among other items, are exempt from GA sales tax. Sales to tax-exempt organizations, such as nonprofits and churches, are always tax-exempt in Georgia.

Usually, unless you are selling products or services in a regulated industry such as health care, you don't need a seller's permit to conduct business online, but that may not be the case in your state and/or in your industry.

What is a resale certificate and who can use one? A resale certificate is a signed document that indicates that the purchaser intends to resell the goods. It is usually provided by a retailer to a wholesale dealer.

Without a resale certificate, the purchaser must pay sales tax on the items they intend to resell. A common ecommerce business model is to purchase goods wholesale and then sell them online at a markup. ... To get around paying sales tax on items they plan to resell, ecommerce merchants should acquire a resale certificate.

Purchasers submit resale certificates to vendors, who typically initiate the request. The person or company making the payment, rather than the person receiving the payment, typically requests the Form W-9. The W-9 relates to federal income tax, while resale certificates relate to state sales tax.

A Reseller License or Certificate is a document that enables you to buy items in bulk or. wholesale without having to pay for the local sales tax. Instead, you resell. these items and your customers pay the tax when they buy your products. You.

Keep the resale certificate on file How often you should keep the documents vary, but most states require that you keep resale certificates on file for 5 years. In case of a sales tax audit, they will help you prove why you did not collect sales tax from a specific customer.

Most certificates of exemption and letters of authorization do not expire, with the exception of the Georgia Agricultural Tax Exemption (GATE) certificate, which expires on an annual basis. ... A sale that meets the definition of casual sale is not subject to sales tax.

A resale certificate or license enables you to purchase goods wholesale without paying sales tax. It also allows you to collect sales tax from your customers, the end consumer. Without a resale certificate, you will have to pay sales tax on the goods you buy wholesale and then also charge sales tax.

To apply for a number, submit your State Tax Registration Application (Form CRF-002) online at the Georgia Tax Center. Call the Taxpayer Services Division at 877-423-6711 for more information.

All tax-exempt organizations must file a return (IRS Form 990) each year with the IRS. Georgia does not require a state-level annual return, but does require that Georgia nonprofits file the form 990 with the state. Nonprofits with less income and assets can file simpler forms.