Sales and Use Tax Return (ST-3) Instructions ***ATTENTION***

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Sales and Use Tax Return (ST-3) Instructions
***ATTENTION***
Please note, changes have been made to Form ST-3 effective January 1, 2013. Please read
these instructions carefully. Dealers making sales of energy to Georgia manufacturers and
dealers making sales into counties that have approved the transportation local option sales tax
(TSPLOST) will be impacted by these changes.
To file and pay electronically please visit the Georgia Tax Center at https://gtc.dor.ga.gov.
Additional information, instructional videos and frequently asked questions on electronic filing
can be found at www.gataxinfo.org.
General Instructions:
Record the Sales and Use Tax Number (STN), name, and address of the registered taxpayer.
The Period Ending should be the end date (mm/dd/yy) of the reporting period. Check the
Amended Return box if you are amending a previously filed return for the same period. Check
the No Tax Due box if there were no taxable sales during this period. If there has been no sales
and use tax activity during the period do not complete this form, please check the No Sales/Use
Tax Activity box on Page 5, complete and submit the payment voucher (Form PV-ST Sales and
Use Tax Voucher) only.
Part A - Tax Summary
LINE
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Record Total State Sales including leases and rentals.
Record Total Exempt State Sales including leases and rentals. Total exempt sales
should include both fully tax exempt sales and partially tax exempt sales.
Subtract Exempt State Sales (Line 2) from Total State Sales (Line 1) and record
Taxable State Sales. Complete Part B and Part C.
Record the Total SALES Tax Amount (from Part B, line 19).
Record the Total USE Tax Amount (from Part B, line 24).
Record the TSPLOST tax (from Part C, line 50).
Record the Pre-paid Local Sales/Use Tax for on-road motor fuel (from Part D, line 3).
(If applicable, use ST-3D MF schedule on DOR website).
Record Total Sales/Use Tax Collected for reporting period from taxpayer accounting
records.
Record the sum of Lines 4 – 7. (Add Line 4 + Line 5 + Line 6 + Line 7)
Subtract Total Sales/Use Tax amount (Line 9) from Total Tax Collected (Line 8)
amount and record the Excess Tax amount. Include the Excess tax amount in the
appropriate sales/use category for vendor’s compensation.
Record the Total Vendor’s Compensation (from Part D Line 5).
Record previous Prepaid Sales Tax Amount if applicable. Please reference your
annual prepaid letter.
Current Prepaid Amount if applicable. Please reference your annual prepaid letter.
Add Lines 9 and 10, subtract Lines 11 and 12, and add Line 13 for the Total Amount
Due.
Page 2
Part B - Sales Tax Distribution Table
Do not report Transportation Local Option (TSPLOST) sales and use tax in Part
B; Transportation Local Option (TSPLOST) sales and use tax will be reported in Part
LINE C.
1
Record the Taxable State Sales (Total State Sales LESS sales of energy to
manufacturers, and all other tax exempt sales). Multiply this amount by the applicable
state tax rate and record the Sales Tax Amount for the State.
2
Record ONLY Taxable State Sales of energy sold to manufacturers. Multiply this
amount by the applicable state tax rate (for energy sold to manufacturers) and record
the Sales Tax Amount.
3
Record Taxable Sales for the City of Atlanta (Total sales made within the City of
Atlanta LESS sales of energy to manufacturers, sales of motor vehicles, and all other
tax exempt sales). These sales are also required to be included in county sales
below (044 Dekalb County and/or 060 Fulton County). Multiply this amount by the
applicable sales tax rate for the City of Atlanta and record the Sales Tax Amount.
4
Record ONLY Taxable Sales of energy sold to manufacturers within the city limits of
Atlanta. Multiply this amount by the applicable tax rate for the City of Atlanta (for
energy sold to manufacturers) and record the Sales Tax Amount.
5
Record Taxable Sales for Clayton County (Total sales to Clayton County LESS sales
of energy to manufacturers, sales of jet fuel, and all other tax exempt sales). Multiply
this amount by the applicable tax rate for Clayton County and record the Sales Tax
Amount.
6
Record ONLY Taxable Sales of jet fuel in Clayton County. Multiply this amount by the
applicable tax rate for jet fuel in Clayton County and record Sales Tax Amount.
7
Record ONLY Taxable Sales of energy sold to manufacturers in Clayton County.
Multiply this amount by the applicable tax rate for Clayton County (for energy sold to
manufacturers) and record the Sales Tax Amount.
8
Record Taxable Sales for Muscogee County (Total sales to Muscogee County LESS
sales of energy to manufacturers, sales of motor vehicles, and all other tax exempt
sales). Multiply this amount by the applicable tax rate for Muscogee County and
record the Sales Tax Amount.
9
Record ONLY Taxable Sales of motor vehicles in Muscogee County. Multiply this
amount by the applicable tax rate for motor vehicles in Muscogee County and record
Sales Tax Amount.
10
Record ONLY Taxable Sales of energy sold to manufacturers in Muscogee County.
Multiply this amount by the applicable tax rate for Muscogee County (for energy sold
to manufacturers) and record the Sales Tax Amount.
11-17 Use lines 11-17 and additional addendum pages as needed to record taxable sales
for all other counties. List the county name and corresponding county jurisdiction
code (see Rate Chart) in which taxable sales were made. Record taxable sales,
multiply this amount by the applicable county tax rate and record the Sales Tax
Amount. NOTE: Energy sold to manufacturers must be recorded by county on
a separate line item from other taxable sales (See Example).
Example: Taxpayer has $50,000 in total taxable sales for Cobb County which
includes $10,000 in energy sold to a manufacturer. On line 11 (or next available line
item in Part B or related addendum) list Cobb County (jurisdiction code 033), record
$40,000 in total sales to Cobb County ($50,000 less $10,000 energy sales to a
manufacturer), multiply this amount by the applicable tax rate for Cobb County and
record the Sales Tax Amount. On Line 12 (or next available line) list Cobb County
Page 3
(jurisdiction code 033E), record total sales of energy to manufacturers of $10,000,
multiply this amount by the applicable tax rate for Cobb County (for energy sold to
manufacturers), and record the Sales Tax Amount.
Line
Jurisdiction
Taxable Tax
Sales
Rate
40,000
2%
Sales Tax Amount
Cobb
Jurisdiction
Code
033
11.
12.
Cobb
033E
10,000
150
1.5%
800
Additional addendum pages (Form ST-3 Addendum Sales) may be found on the
Department of Revenue’s website at www.etax.dor.ga.gov
18
If additional addendum pages were completed, record the total Sales Tax Amount
from all forms.
19
Record the sum of Lines 1-18 as Total Sales Tax and record this amount on Part A
Line 4.
Part B – Use Tax Distribution Table
LINE
20-22
Use lines 20-22 and additional addendum pages as needed to record State and
Local Use Tax Amount by jurisdiction of use. Do not report Transportation Local
Option (TSPLOST) use tax due in Part B; Transportation Local Option (TSPLOST)
use tax will be reported in Part C. For each entry, record the jurisdiction of use code
(county code), and reason code. Use tax is due if applicable Georgia sales tax was
not paid on an item purchased or leased and that item has been placed into “use”
within Georgia. Jurisdiction of Use means the county in which the product/service
was first used in Georgia. Use tax Reason Codes are as follows:
Code
01
02
03
04
Reason
Georgia Use – item purchased tax-paid in Georgia and used in another
county having a higher local tax rate.
Georgia Withdrawal from Inventory.
Import-Use (State tax only). The jurisdiction “State” (000) must be used
for this code.
Import-Use (Local tax only)
Examples of taxable transactions, Jurisdiction of Use, and Reason Codes include:
A contractor purchases an item for $600.00 in a Georgia county where the total
sales tax rate is 6% and uses the item to fulfill a contract in a jurisdiction where the
total sales tax rate is 8%. The contractor owes additional use tax of 2% and should
record local use tax due of $12.00 ($600.00 x .02). The use tax Reason Code is 01.
A Georgia furniture manufacturer withdraws a table worth $700.00 from inventory to
use in the business’s break room. The manufacturer owes state and local use tax
Page 4
based on the fair market value of the table, at the rate in effect in the jurisdiction
where the withdrawal from inventory occurs. The manufacturer should calculate the
use tax due by multiplying the combined state and local use tax rate by $700.00 and
recording the resulting use tax. The use tax Reason Code is 02.
A Georgia resident or Georgia business purchases an item for $800.00 via the
internet or by catalog, and the seller does not charge sales tax. The purchaser owes
use tax based on the rate in effect in the jurisdiction where the purchaser takes
possession of the item. The purchaser should calculate state use tax by multiplying
the applicable state use tax rate by $800, and recording the resulting state use tax
due with the use tax Reason Code 03. The purchaser should calculate the local use
tax due by multiplying the applicable local use tax rate by $800.00 and recording the
resulting local use tax due with the use tax Reason Code 04.
A Georgia resident or Georgia business purchases a $900.00 item outside of
Georgia, pays the other state’s 5% state sales tax at the time of purchase and
returns to Georgia with the item. The purchaser will receive credit against Georgia’s
4% state use tax due and thus owes no additional state use tax. The purchaser
owes local use tax at the rate in effect in the jurisdiction where the purchaser lives or
where the business is located. The purchaser should calculate the local use tax due
by multiplying the applicable local use tax rate by $900.00 and recording the
resulting local use tax due. The use tax Reason Code is 04.
Additional addendum pages (Form ST-3 Addendum Use) may be found on the
Department of Revenue’s website at www.etax.dor.ga.gov
23
24
Record the Addendum Page Total. Sum the above Use Tax Amount column for the
Total Use Tax.
Record the sum of Lines 20-23 as Total Use Tax and record this amount on Part A,
Line 5.
Part C – TSPLOST Sales & Use Tax
LINE
TSPLOST Sales and Use Tax – This section should ONLY be completed by
individuals or businesses who have made taxable sales within or owe use tax
to the counties listed in Part C (TSPLOST Sales & Use Tax).
1-46
Column A: TSPLOST Taxable Sales - Record Taxable Sales by county (Total
County Sales LESS sales of energy to manufacturers, and all other tax exempt
sales).
47
Record the sum of taxable sales Lines 1-46, Column A.
48
Multiply taxable sales (Line 47) by .01.
1-46
Column B : TSPLOST Use Tax - Record TSPLOST use tax amount due. Use tax
is due if applicable TSPLOST sales tax was not paid on an item purchased or leased
and that item has been placed into “use” within one of listed counties.
49
50
Record the sum of use tax Lines 1-46, Column B.
Record the sum of Lines 48-49 as Total TSPLOST Tax and record this amount on
Part A, Line 6.
Page 5
LINE
1
Part D – Vendor’s Compensation Calculation
Record Total Sales and Use Tax on non-motor fuel sales/use up to and including
$3000 (from total on Part A, Lines 4 + 5 + 6 + 10). Multiply this amount by 3% (or
.03) Vendor’s Compensation and record result.
2
Record Total Sales and Use Tax on non-motor fuel sales/use over $3000 (from total
on Part A, lines 4 + 5 + 6 + 10). Multiply this amount by .5% (or .005) Vendor’s
Compensation and record result.
3
Record Pre-paid Local Sales/Use tax for on-road motor fuel; if applicable (see Prepaid Local Sales Tax on Motor Fuel Schedule at DOR website). This schedule must
be completed and submitted with Form ST-3 (Sales and Use Tax Return). Multiply
this amount by 3% (or .03) Vendor’s Compensation and record the result.
Record State and Local sales/use tax due on off-road motor fuel; if applicable (from
Off-Road Fuel Worksheet at DOR website; this worksheet is not required to be filed
with the return – keep for taxpayer’s records).
Total above Vendor’s Compensation amounts for Total Vendor’s Compensation and
record this amount on Part A, line 11.
4
5
Part E – Bad Debt Reporting
LINE
1
2
Record bad debt losses incurred on taxable Georgia sales.
Record recoveries on Georgia bad debt that were previously written off.
Part F – Certification and Signature
The return must be completed and signed in order to be considered timely filed.
Additional Instructions
Amended Returns
An Amended return must be submitted on an ST-3 Sales and Use Tax Return with the
Amended Return Box checked. The Amended return should reflect the changes to the original
sales and use tax return information as well as the unchanged data.
Master Accounts
Any dealer with four or more locations is required to report on a consolidated Sales and Use
Tax form (ST-3). Master accounts should file their sales and use tax return online using the
Georgia Tax Center (https://gtc.dor.ga.gov).
Penalty and Interest on Delinquent Returns
• Returns and payments are considered timely if postmarked by the due date of the return
(the 20th day following the close of the reporting period). Taxpayers will be billed penalty
and interest for all returns and payments filed after this date.
Page 6
•
Penalty is calculated separately for the state and all local taxes in aggregate. A penalty of
5% (.05) of the tax due or five dollars ($5.00), whichever is greater, for the state and for the
local taxes will be billed after the return is processed. This penalty will be billed for each
month, or fraction of a month, when the return is delinquent. The penalty amount will be
25% (.25) or twenty-five dollars ($25.00), whichever is greater.
•
Interest is also calculated separately for the state and local taxes that are delinquent.
Interest is calculated at 1% (.01) of the amount delinquent for each month, or fraction of a
month, and will continue as long as the taxes are delinquent.
•
Vendor’s Compensation is only given when both the payment and return are submitted
timely. Taxpayers who are mandated to file electronically will not receive vendor’s
compensation if a paper return and/or payment is submitted.
Mailing Instructions
Mail the return to the following address:
State of Georgia, Department of Revenue
PO BOX 105408
Atlanta, GA 30348-5408
Additional forms and information may be obtained from: Department of Revenue website/Forms.
https://etax.dor.ga.gov/
If you need additional assistance, please contact Taxpayer Service at 1-877-423-6711. A list of
the Regional Offices can be found at http://www.etax.dor.ga.gov/doroff.aspx
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ST-3
Page 1
Form
(Rev. 1/14)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
2014
Check/Money Order
No Sales/Use Activity
No Tax Due
Sales & Use #
-
Period Ending:
/
/
Amended Return
Name:
Address:
DEPARTMENT USE ONLY
Address:
City:
State:
Zip:
County of Business:
Part A Tax Summary
1. Total State Sales ..................................................................................................................................
2. Total Exempt State Sales ............................................................................................
..................................
-
3. Taxable State Sales ..............................................................................................................................
4. Total Sales Tax (from Part B, Line 19).................................................................................................. +
5. Total Use Tax (from Part B, Line 24)....................................................................................................
+
6. Total TSPLOST Tax (from Part C, Line 50)..........................................................................................
+
7. Pre-Paid Local Sales/Use Tax (from Part D,Line 3).............................................................................
+
8. Total Tax Collected (from accounting records).....
9. Total Sales/Use Tax (Ln 4 + Ln 5 + Ln 6 + Ln 7).
10. Excess Tax (Subtract Line 9 from Line 8) ............................................................................................
. .
+
11. Total Vendor’s Compensation (from Part D, Line 5).............................................................................
-
12. Previous Prepaid Amount...................................................................................................................... 13. Current Prepaid Amount........................................................................................................................ +
14. Total Amount Due..................................................................................................................................
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ST-3
Page 2
Form
(Rev. 1/14)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
2014
Part B
Sales Tax Distribution Table
PERIOD ENDING
JURISDICTION
CODE
TAXABLE SALES
/
TAX
RATE
1.
State
000
4%
2.
State (Energy to Manufacturers)
000E
2%
3.
City of Atlanta
999
1%
4.
City of Atlanta (Energy to Manufacturers)
999E
.5%
5.
Clayton (Non-Jet Fuel)
031
3%
6.
Clayton (Jet Fuel)
031JF
2%
7.
Clayton (Energy to Manufacturers)
031E
2%
8.
Muscogee (Non-Motor Vehicle)
106
3%
9.
Muscogee (Motor Vehicle)
106R
2%
106E
2%
10. Muscogee (Energy to Manufacturers)
/
SALES TAX AMOUNT
11.
12.
13.
14.
15.
16.
17.
ADDENDUM PAGE TOTALS (if applicable)
18.
TOTAL SALES TAX
(Record on Part A, Line 4)
19.
Part B Use Tax Distribution Table
JURISDICTION OF USE-NAME
JURISDICTION OF
USE CODE
USE TAX
REASON CODE
20.
21.
22.
23.
24.
ADDENDUM PAGE TOTALS
TOTAL USE TAX
(Record on Part A, Line 5)
STATE AND LOCAL
USE TAX AMOUNT
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ST-3
Page 3
Form
(Rev. 1/14)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
2014
PART C TSPLOST Sales & Use Tax
A. TSPLOST
Taxable Sales Amt
B. TSPLOST
Use Tax Amt
Jurisdiction
Name
Code
1
Appling
001
24 McDuffie
097
2
Bleckley
012
25 Montgomery
103
3
Burke
017
26 Muscogee
106
4
Candler
021
27 Quitman
118
5
Chattahoochee 026
28 Randolph
120
6
Clay
030
29 Richmond
121
7
Columbia
036
30 Schley
123
8
Crisp
040
31 Stewart
128
9
Dodge
045
32 Sumter
129
10 Dooly
046
33 Talbot
130
11 Emanuel
053
34 Taliaferro
131
12 Evans
054
35 Tattnall
132
13 Glascock
062
36 Taylor
133
14 Hancock
070
37 Telfair
134
15 Harris
072
38 Toombs
138
16 Jeff Davis
080
39 Treutlen
140
17 Jefferson
081
40 Warren
149
18 Jenkins
082
41 Washington
150
19 Johnson
083
42 Wayne
151
20 Laurens
087
43 Webster
152
21 Lincoln
090
44 Wheeler
153
22 Macon
094
45 Wilcox
156
23 Marion
096
46 Wilkes
157
Jurisdiction
Name
47
TSPLOST Taxable Sales (Add Column A Lines 1 through 46)
48
TSPLOST Sales Tax (Multiply Line 47 by 0.01)
49
TSPLOST Use Tax (Add Column B Lines 1 through 46)
50
Total TSPLOST Tax (Add Line 48 & Line 49, also enter on Part A Line 6)
Code
A. TSPLOST
Taxable Sales Amt
B. TSPLOST
Use Tax Amt
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Page 4
ST-3
Form
(Rev. 1/14)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
2014
Part D
Vendor’s Compensation Calculation
TAX AMOUNTS
TAX
RATE VENDOR COMPENSATION
3%
1. State and Local tax-non motor fuel sales/use (first $3,000)..........
.5%
2. State and Local tax-non motor fuel sales/use (over $3,000)..........
3%
3. Pre-Paid Local sales/use tax-on road motor fuel (if applicable)........
3%
4. State and Local tax-off road motor fuel sales/use (if applicable).....
5. TOTAL VENDOR’S COMPENSATION(Record on Part A, Line 11)
Part E
Bad Debt Reporting
1. Bad Debt Write-Off..............................................................................................................
..
.
2. Bad Debt Recovered ..........................................................................................................
Part F Certification and Signature
I certify that this return, including any accompanying schedules or statements, has been examined by me and is to the best of my knowledge and
belief a true and complete return made in good faith for the period stated. This_____________ day of ___________________________ , ________.
Return prepared by:
Phone Number
Title
Email Address
Signature
This return must be filed and paid by the 20th of the month following the period for which the tax is due in order to avoid loss of vendor’s
compensation and the application of penalty and interest. Businesses must file a timely return for each period even though no tax is due.
Do not remit cash in the mail.
Page 5
Instructions for completing PV-ST Sales and Use Tax Payment Voucher
The Payment Voucher must be returned with the ST-3 Sales and Use Tax Return and your payment
in the same envelope.
Please:
Do not mail the Payment Voucher if you file your payment electronically (EFT).
You may check the No S/U Activity box on voucher and submit only the voucher as a completed
return.
If you have sales activity, then you must complete and submit the ST-3 Return in full.
Failure to file the proper return forms may result in penalties being assessed.
Write your Sales and Use number on your payment.
Send completed information to:
Georgia Department of Revenue
Sales and Use Tax
PO Box 105408
ATLANTA GA 30348-5408
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PLEASE DO NOT mail this entire page. Please cut along dotted line and mail only coupon and payment.
Detach here and return lower portion


PLEASE DO NOT STAPLE OR PAPER CLIP. PLEASE REMOVE ALL CHECK STUBS.
NAME AND ADDRESS
PV-ST
Sales and Use Tax Payment Voucher
Georgia Department of Revenue
2014 (Rev. 1/14)
Check here if
No S/U Activity
This Payment Voucher must be included with your return and payment.
Please use Voucher only for period listed.
Sales & Use Number
Period Ending
Vendor Code
040
PLEASE DO NOT STAPLE OR PAPER CLIP. REMOVE ALL CHECK STUBS.
GEORGIA DEPARTMENT OF REVENUE
SALES AND USE TAX
P O BOX 105408
ATLANTA GA 30348-5408
04700020000000000000004000000000008
Amount Due
$

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