Sales and Use Tax
When applying for a Georgia title and license plate for a vehicle that is exempt from the Title Ad Valorem Tax and was purchased from an out-of-state/country dealer or business, Georgia sales and use tax must be paid at the time of application, proof submitted with the application showing where this tax has already been paid, or proof submitted that the applicant is exempt from this tax. This applies to vehicles that are required to be titled in Georgia.
Acceptable proof of payment is a copy of a sales contract (invoice) showing where the Georgia sales and use tax has been paid. The sales contract (invoice) must show the following information for calculating taxes: Purchase (selling) price, trade-in allowance, and the amount of Georgia sales and use tax paid. A Georgia title and license plate will not be issued until any Georgia sales and use tax is paid. The amount of Georgia sales and use tax due is based on the vehicle’s purchase prices, less the trade-in allowance, or the vehicle’s fair market value when a sales contract (invoice) is not submitted.
If the purchaser is exempt from paying, the following documents and a completed Sales & Use Tax Form, ST-5, when applicable, must accompany the title application.
- Sales to Hospitals – Letter of authorization and Form ST-NH2 (Exemption Certificate) issued by the state for Non-Profit Nursing Homes, In-Patient Hospices, General and Mental Hospitals (Code STEH)
- Leasing Companies on Leased Vehicles – No document required (STLE) Sales to schools used in the education function – Letter of authorization and government purchase order (Code STES)
- Sales to schools used in the education function – Letter of authorization and government purchase order (Code STES)
- Sales to dealers on resale vehicles – Form ST-5 and the Georgia Sales Tax identification numbers must be shown on the application (Code 1ST51)
- Sales to companies such as Georgia Power, Direct Pay Permit – Form ST-5 is required and the Georgia Sales Tax identification number must be shown on the application (Code 1ST54)
- Sales to a government entity – Form ST-5 and government purchase order (Code 5ST55)
- Sales to common carriers in interstate under authority granted by the U.S. government – Form ST-5 and the Georgia Sales Tax identification number must be shown on the application (No Code)
- For casual sales, sales between individuals, no sales tax is due.
Note: The Columbia County Motor Vehicle Office does not collect sales and use tax. In Columbia County, sales and use tax due may be paid to the Georgia Department of Revenue Office (DOR) located at 610 Ronald Reagan Drive, Evans GA 30809. You may contact the DOR office at (706) 651-7600 with any questions.