Form ST-3 "Sales and Use Tax Return" - Georgia (United States)

What Is Form ST-3?

Form ST-3, Sales and Use Tax Return, is an official document used by Georgia-registered organizations to report the sales and use tax they owe. This statement helps the government to learn more about the business activity of your company, its total sales, and their accurate distribution.

Alternate Name:

  • Georgia Form ST-3.

This form was issued by the Georgia Department of Revenue. The latest version of the document was released on March 1, 2017, with all previous editions obsolete. You may download ST-3 Form via the link below.

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Georgia Form ST-3 instructions

Follow these steps to prepare Form ST-3:

  1. State the sales and use tax number assigned to your business. Indicate the time period you are filing the return for. Check the box if you are submitting an amended form, owe no tax, or had no activity related to sales and use. Identify the taxpayer by name and address.
  2. Examine the table to see how the sales tax is distributed. There are different rates for different jurisdictions - it depends on the county the service or product was first used in Georgia. Add all the amounts to figure out the total sales tax.
  3. Indicate the amount of Transportation Special Purpose Local Option Sales Tax you owe. The sales tax and the use tax must be recorded separately and then jointly.
  4. Compute the vendor's compensation for the sales and use related and not related to the motor fuel sales and use.
  5. Recognize and enter the amount of bad debt you have written off and recovered.
  6. Provide a tax summary to list state sales, exempt state sales, and state sales subject to taxation. Enter the total sales tax and use tax from all applicable jurisdictions. Deduct tax you have paid before and the vendor's compensation to find out the total amount of tax you owe.
  7. Confirm all the details in the form are true and accurate. Name the person who prepared the return, add their title, contact information, and sign the document.
  8. List all the taxable sales by jurisdiction and write down their total amount.
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ST-3
Page 1
Form
(
R
e
. v
03/01/2017)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
Check/Money Order
No Sales/Use Activity
No Tax Due
-
/
/
Period Ending:
Sales & Use #
Amended Return
Name:
Address:
DEPARTMENT USE ONLY
Address:
City:
State:
Zip:
County of Business:
P
a
t r
A
T
a
x
S
u
m
m
a
y r
1. Total State Sales ..................................................................................................................................
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o T
l a t
x E
m e
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e t a
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3. Taxable State Sales .. . ......................................................................................... . .................................
4. Total Sales Tax (from Part B, Line 21)..................................................................................................
+
+
5. Total Use Tax (from Part B, Line 26)
...................................... ..............................................................
6. Total TSPLOST Tax (from Part C, Line 54)..........................................................................................
+
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 + Ln7)..................................................................................
10. Excess Tax ( Subtract Line 9 from Line 8) ............................................................................................
. .
+
11. Total Vendor’s Compensation (from Part D, Line 5).............................................................................
-
12. Previous Prepaid Estimated Tax...........................................................................................................
-
13. Current Prepaid Estimated Tax.............................................................................................................
+
14. Total Amount Due..................................................................................................................................
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ST-3
Page 1
Form
(
R
e
. v
03/01/2017)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
Check/Money Order
No Sales/Use Activity
No Tax Due
-
/
/
Period Ending:
Sales & Use #
Amended Return
Name:
Address:
DEPARTMENT USE ONLY
Address:
City:
State:
Zip:
County of Business:
P
a
t r
A
T
a
x
S
u
m
m
a
y r
1. Total State Sales ..................................................................................................................................
. 2
o T
l a t
x E
m e
t p
t S
e t a
S
e l a
. . s
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3. Taxable State Sales .. . ......................................................................................... . .................................
4. Total Sales Tax (from Part B, Line 21)..................................................................................................
+
+
5. Total Use Tax (from Part B, Line 26)
...................................... ..............................................................
6. Total TSPLOST Tax (from Part C, Line 54)..........................................................................................
+
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 + Ln7)..................................................................................
10. Excess Tax ( Subtract Line 9 from Line 8) ............................................................................................
. .
+
11. Total Vendor’s Compensation (from Part D, Line 5).............................................................................
-
12. Previous Prepaid Estimated Tax...........................................................................................................
-
13. Current Prepaid Estimated Tax.............................................................................................................
+
14. Total Amount Due..................................................................................................................................
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ST-3
Page 2
Form
(Rev. 03/01/17)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
/
/
Part B Sales Tax Distribution Table
PERIOD ENDING
JURISDICTION
TAXABLE SALES
TAX RATE
SALES TAX AMOUNT
CODE
1.
State
000
4%
2.
State (Energy to Manufacturers)
000E
0%
3.
City of Atlanta (Non-Motor Vehicle)
999
1.5%
4.
City of Atlanta (Motor Vehicle)
999R
0.5%
5.
City of Atlanta (Energy to Manufacturers)
999E
0%
6.
Clayton (Non-Jet Fuel, Non-Motor Vehicle)
031
4%
7.
Clayton (Jet Fuel)
031JF
2%
8.
Clayton (Motor Vehicle)
031R
3%
9.
Clayton (Energy to Manufacturers)
031E
1%
10.
Muscogee (Non-Motor Vehicle)
106
3%
11.
Muscogee (Motor Vehicle)
106R
2%
12.
Muscogee (Energy to Manufacturers)
106E
1%
13.
14.
15.
16.
17.
18.
19.
20.
ADDENDUM PAGE TOTALS (if applicable)
TOTAL SALES TAX
(Record on Part A, Line 4)
21.
Part B Use Tax Distribution Table
STATE AND LOCAL
JURISDICTION OF
USE TAX
JURISDICTION OF USE-NAME
USE TAX AMOUNT
USE CODE
REASON CODE
22.
23.
24.
25.
ADDENDUM PAGE TOTALS
TOTAL USE TAX
(Record on Part A, Line 5)
26.
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ST-3
Page 3
Form
(Rev. 03/01/17)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
PART C TS P L O S T S ales & U se T ax
A. TSPLOST
B. TSPLOST
A. TSPLOST
B. TSPLOST
Jurisdiction
Jurisdiction
Code
Code
Taxable Sales Amt
Use Tax Amt
Taxable Sales Amt
Use Tax Amt
Name
Name
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
A. TSPLOST
B. TSPLOST
Jurisdiction
Code
Taxable Sales Amt
Use Tax Amt
TSPLOST - City of Atlanta (Inside the City Limits)
999
48
TSPLOST - Fulton (Outside City of Atlanta)
060
49
TSPLOST County Taxable Sales (Add Column A Lines 1 through 46)
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Page 4
ST-3
Form
(Rev. 03/01/17)
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia 30348-5408
PART C TSPLOST Sales & Use Tax (continued)
50
TSPLOST Sales Tax - City of Atlanta - (Inside the City Limits) (Multiply Line 47,
Column A by 0.004)
51
TSPLOST Sales Tax - Fulton (Outside City of Atlanta) (Multiply Line 48, Column A by
0.0075)
52
TSPLOST County Sales Tax (Multiply Line 49 by 0.01)
53
TSPLOST Use Tax (Add Column B Lines 1 through 48)
Total TSPLOST Tax (Add Lines 50 through 53 and enter result on Part A Line 6)
54
Part D
Vendor’s Compensation Calculation
TAX AMOUNTS
RATE
VENDOR’S 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).....
(Record on Part A, Line 11)
TOTAL VENDOR’S COMPENSATION
5 .
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 when no tax is due.
Do not remit cash in the mail.
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ST- 3 Addendum Sales
(Rev. 12/12)
Georgia Department of Revenue
Sales and Use Tax
P.O. Box 105408
Atlanta, Georgia 30348-5408
Version 1
/
/
-
Period Ending:
Amended Return
Sales & Use #
Name:
Address:
Address:
PART B
PART B
Sales Tax Distribution Table
Sales Tax Distribution Table
JURISDICTION
JURISDICTION
TAXABLE SALES
SALES TAX RATE
TAX DUE
NAME
CODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
SALES TAX TOTALS
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