All sales are subject to sales tax until the contrary is established. The burden of proof that a sale is not subject to tax is upon the person who makes the sale, unless he takes from the purchaser a valid certificate of exemption.
In general, a seller should only accept a certificate of exemption when the certificate is:
- Fully completed, including, but not limited to, the name, address, a valid sales tax number, and signature of the taxpayer when required;
- In a form appropriate for the type of exemption claimed;
- Claiming an exemption that was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;
- Claiming an exemption that could be applicable to the item being purchased; and
- Claiming an exemption that is reasonable for the purchaser's type of business.
Sales tax numbers may be verified using the Sales Tax ID Verification Tool available through the Georgia Tax Center. Here is how to access the Sales Tax ID Verification tool:
- Visit the Georgia Tax Center home page.
- Click on the Business tab.
- Click the “Sales tax ID verification” link at the bottom of the page.
- Read the instructions and tips carefully before entering a sales tax ID number.