Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-12-3-.11 — Certificate of Exemption, Georgia Purchaser or Dealer
Form ST-5: This form is required for purchases of exempt tangible personal property by Georgia dealers or exempt purchasers. See 560-12-1-.08. Cite as Ga. Comp. R. & Regs. R. 560-12-3-.11 Authority: Ga. L. 1937-38, Extra Sess., p. 77. et seq. as amended Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427 Ga. L. 1951, pp. 360-385 Ga. Code Ann., Sec. 92-3438a. History. Original Rule entitled "Certificate of Exemption, Georgia Purchaser or Dealer" was filed and effective on June 30, 1965.
Source: official text