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 the seller, in good faith, 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.
On a sale for resale, a certificate relieves the seller from the burden of proof if the seller takes, in good faith, a properly completed certificate from a purchaser who:
- Is engaged in the business of selling tangible personal property;
- Has a valid sales tax number at the time of purchase and has listed the number on the certificate; and
- At the time of the purchase, the seller has no reason to believe that the purchaser does not intend to resell the tangible personal property in the purchaser’s regular course of business.
Sales tax numbers may be verified using the Sales Tax ID Verification Tool available through the Georgia Tax Center.
- Visit the Georgia Tax Center
- On the Home page, under Searches, click on Sales Tax ID's.
- Read the instructions and tips carefully. Click Next.
- Enter the sales tax number(s) for verification. Alternatively, an Excel template is available to complete and import. Click Next.
- Print a copy of the search results for your records.
Note: This tool only verifies Georgia Sales Tax Numbers. It does not verify state tax identification numbers, federal employer identification numbers, out-of-state sales tax numbers, or social security numbers.