Reporting Exempt Nonresident Purchases of Watercraft

Certain sales to nonresidents of mechanically propelled watercraft are exempt from sales and use tax. 

The following provides information on reporting these purchases to the Georgia Department of Revenue via the Georgia Tax Center (GTC) which must be done annually beginning on March 31, 2022.

  • Import an Exempt Nonresident Purchase of Watercraft Report

    You may need to download the Nonresident Watercraft Informational Return Import

    1. Log into your GTC account.
    2. Click the Summary tab.
    3. Click the See more… hyperlink in the Sales and Use Tax window.
    4. Select the Report Exempt Watercraft hyperlink.
    5. Select Yes to import the Nonresident Watercraft Informational Return Import template.
    6. Click the Import Return button.
    7. Click the Choose File button to locate the return on your computer.
    8. Click the Import button.
    9. Click the Next button.
    10. Review the imported report and click the Submit button.
      1. Click the applicable hyperlink under the Purchaser’s Name column to view and update a record.
      2. Click Add a Record to manually add a new record.
      3. To delete a record, open it and click Delete this Record.

    A confirmation page will appear with the confirmation number.

  • Manually Report Exempt Nonresident Purchases of Watercraft

    You may need the ST-W8 Nonresident Purchase of a Mechanically Propelled Watercraft form

    1. Log into your GTC account.
    2. Click the applicable Summary Tab.
    3. Click the See more… hyperlink in the Sales and Use Tax window
    4. Select Report Exempt Watercraft hyperlink.
    5. Select No to importing the Nonresident Watercraft Informational Return Import template. Click the Next button.
    6. Enter the information from an ST-W8 Nonresident Purchase of a Mechanically Propelled Watercraft form. NOTE: Every form must be entered as a separate record.
      1. Click on the Add a Record hyperlink.
      2. Enter the Nonresident Purchaser Information and Watercraft Purchase Information.
      3. Repeat steps a and b until all forms have been entered.
    7. Click the Submit button.

    A confirmation page will appear with the confirmation number.