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Sales Tax Exemption

In 2012 Governor Deal signed House Bill 386, which included a number of changes to Georgia’s sales and use tax system. Additional changes were made to the program by the 2018 legislature. To review a summary of those changes, click here.

If you have one or more account(s) with Sumter EMC that may be affected by the changes regarding sales tax exemptions, we recommend that you review the regulations by contacting the agencies listed below.

For agricultural products, complete the application on the Georgia Department of Agriculture website at the link below and call (855) 327-6829 for assistance.

For manufacturing, select Form ST-5M from the Georgia Department of Revenue website at the link below and call (877) 423-6711 for assistance.

​To determine whether you are eligible for a sales tax exemption and for assistance in completing the forms, you should contact the above referenced agencies. You may also wish to consult with your tax advisor.

​Existing sales tax exemptions will be lost if not renewed according to the regulations. In some cases, certain accounts may now qualify for exemptions that heretofore have not qualified. 

The regulations went into effect January 1, 2013. Sumter EMC will apply the new sales tax exemption on the first billing statement following receipt by Sumter EMC of a copy of the tax exemption certificate from the appropriate agency, along with a completed Sumter EMC Schedule of Tax Exempt Accounts (available by clicking the hyperlinks below). The Sumter EMC Schedule of Tax Exempt Accounts form is used by the member to identify for the cooperative which accounts are eligible for the exemption.

Schedule of Tax Exempt AccountsForm A, Agriculture Exemption

Schedule of Tax Exempt Accounts - Form B, Manufacturer's Exemption

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