Rule 560-12-1-.08 - Certificate of Exemption(1) All gross sales of a dealer are subject to the tax until the contrary is established. The burden of proof that a sale is not subject to the tax is upon the person who makes the sale, unless he takes from the purchaser a valid Certificate of Exemption. All sales for which exemptions are claimed but which are not supported by a valid Certificate of Exemption will be deemed sales at retail and the dealer or seller will be liable for the tax, unless such sales are: (a) Sales in interstate commerce when the sales agreement requires the seller to ship by common carrier to a point outside Georgia and supporting documents are maintained;(b) professional, insurance, or personal service transactions which involve sales as inconsequential elements for which no separate charges are made or services rendered by repairmen for which a separate charge is made;(c) sales of water delivered to consumers through water mains; lines or pipes, but not including any water put in containers;(d) school lunches sold and served to pupils and employees of public schools;(e) sales of religious papers in Georgia, owned and operated by religious institutions, provided no part of the net profit inures to the benefit of any private person; and(f) sales of feed and drugs for livestock, poultry or fish sold to persons engaged in raising livestock, poultry or fish as a part of a pursuit engaged in for profit.(g) Sales or use of Holy Bibles, Testaments and similar books, commonly recognized as being Holy Scripture, regardless of by or to whom sold.(2) Dealers making exempt sales must have on file for ready inspection by the Commissioner, one of the following Certificates of Exemption, properly executed, and taken in good faith by the seller in order to be relieved of the burden of paying the tax. (a) Form ST-4: This Certificate shall be used by out-of-state dealers purchasing tangible personal property in Georgia for resale in another state.(b) Form ST-5: This Certificate shall be used by registered Georgia dealers and/or Georgia purchasers coming under the provisions of this Act, and shall indicate the reason for the exemption.(c) Form ST-6: This Certificate shall be used by Georgia dealers for deliveries made outside of Georgia by the seller.(d) Form ST-7: This Certificate shall be used for the purchases of fuels and supplies for use and consumption aboard ships plying the high seas either in inter coastal trade between ports in Georgia and ports in other states, or in foreign commerce.(e) Form ST-8: This Certificate shall be issued by the Commissioner for purchasing motor vehicles by nonresidents who qualify for exemption under Rule 560-12-2-.09(2)(b).(f) ST-M2: This Certificate shall be issued by the Commissioner for purchasing specific manufacturing machinery which qualifies for exemption under Rule 560-12-2-.62 of these Rules and Regulations.(g) ST-M8: This Certificate shall be issued by the Commissioner for purchasing specific machinery and equipment for reducing air or water pollution which qualifies for exemption under Rule 560-12-2-.87.(h) ST-FM1: This Certificate shall be used for purchasing specific farm machinery and certain equipment which qualifies for exemption under Rule 560-12-2-.89 or Rule 560-12-2-.93.(i) ST-NH2: This Certificate shall be used by certain Nursing Homes, General or Mental Hospitals for purchasing tangible personal property qualifying for exemption under Rule 560-12-2-.92.(j) ST-UCS-1: Letter of Authorization. This Certificate of Exemption, Letter of Authorization, shall be used by the subject college, university, secondary or elementary school for purchasing only tangible personal property described in the letter. 1. Misuse of a Certificate of Exemption or a Letter of Authorization shall be sufficient cause for the Commissioner to revoke the Certificate of the seller, purchaser or both.Ga. Comp. R. & Regs. R. 560-12-1-.08
Ga. Code Ann. Secs. 91A-45, 91A-215, 92-3438a, 92-8405, 92-8406, 92-8409, 92-8427.
Original Rule entitled "Certificate of Exemption" adopted. F. and eff. June 30, 1965.Repealed: New Rule of same title adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974.Amended: F. May 12, 1976; eff. June 1, 1976.Amended: F. June 30, 1980; eff. July 10, 1980.