Payment of Sales and Use Tax

• The requirement for out-of-state suppliers to charge Sales and Use Tax on shipments to purchasers in the State of Georgia does not apply to tax-exempt State Entities.

• In order to avoid confusion, the cardholder must provide out-of-state suppliers with a copy of the ST-5 prior to placing an order to be shipped into the State of Georgia.

• If the supplier refuses to remove taxes, the cardholder must make the purchase from a different supplier whenever possible.