St 5 M Form Georgia – Fill Out and Use This PDF

MANUFACTURERS

To: ________________________________________________________________

_________________

(SUPPLIER)

(DATE)

________________________________________ ________________________ ________

______________

(SUPPLIER’S ADDRESS)

(CITY)

(STATE)

(ZIP CODE)

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1. Materials for future processing, manufacture, or conversion into articles of tangible personal property for resale

that will become a component part of the finished product. O.C.G.A.§ 48-8-3.2.

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2. Materials coated upon or impregnated into the product at any stage of its processing, manufacture or conversion.

Materials do not have to become a component part of the finished product. O.C.G.A.§ 48-8-3.2.

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3. Materials used for packaging tangible personal property for shipment or sale. Including both reuseable and single

use packaging. O.C.G.A. § 48-8-3.2.

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4. Machinery and equipment necessary and integral to the manufacture of tangible personal property for sale or

further processing. Qualifying machinery and equipment must be purchased by a manufacturer and used at

a manufacturing plant. O.C.G.A. § 48-8-3.2 and Ga. Comp. R & Regs. 560-12-2-.62.

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5. Repair or replacement parts used to maintain, repair, restore, install, or upgrade machinery and equipment

necessary and integral to the manufacture of tangible personal property for sale or further processing. Qualifying

repair and replacement parts must be purchased by a manufacture and used at a manufacturing plant.

O.C.G.A. § 48-8-3.2 and Ga. Comp. R & Regs. 560-12-2-.62.

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6. Machinery, equipment, and materials used in the construction or operation of a clean room class 100 or less when

the clean room is used directly in the manufacture of tangible personal property. O.C.G.A. § 48-8-3(69)

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7. For the period July 1, 2008 through December 31, 2010, natural or artificial gas, No. 2 fuel oil, No. 6 fuel oil,

propane, petroleum coke, coal, and the fuel cost recovery component of retail electric rates used directly or

indirectly in the manufacture or processing, in a manufacturing plant located in this state, of tangible personal

property primarily for resale, to the extent the applicable price threshold set forth in O.C.G.A. § 48-8-3(70.1)

is exceeded. This exemption does not apply to local sales and use taxes.

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8. Energy that is necessary and integral to the manufacture of tangible personal property at a manufacturing

plant in this state. This exemption applies to state and local sales and use tax and will be phased in as

follows: 25% exempt January 1, 2013 to December 31, 2013; 50% exempt January 1, 2014 to December 31,

2014; 75% exempt January 1, 2015 to December 31, 2015; and 100% exempt effective January 1, 2016. This

exemption applies to all local taxes except the Educational Local Option Sales Tax. O.C.G.A § 48-8-3.2.

Please attach properly completed ST-5M Addendum, if required by the energy supplier.

_________________________________

_______________

____________________________________

(MANUFACTURER’S NAME)

(NAICS CODE)

(MANUFACTURER’S SALES TAX NUMBER)

_________________________________ _________________________________

___________________________

(PRINTED NAME)

(SIGNATURE)

(TITLE)