INSTRUCTIONS: GEORGIA SALES & USE TAX RETURN (Form ST-3)
Georgia businesses use a form ST-3 to document their sales and use tax owed. This document can be found on the website of the state's Department of Revenue, which processes the document.
Georgia Sales & Use Tax Return ST-3 Step 1: At the top right-hand corner of the first page the return, indicate with a check mark if a check or money order is included with your return, if there is no sales or use activity to report, if no tax is due, or if you are filing an amended return.
Georgia Sales & Use Tax Return ST-3 Step 2: Give your sales and use tax return number, the end date of the period for which you are filing, your name, address and county of business.
Georgia Sales & Use Tax Return ST-3 Step 3: Skip to Part B of the form. The first part of this section is a sales tax distribution table. On line one, calculate sales tax owed by entering your total taxable sales and multiplying them by 4%. Enter the resulting product in the last column.
Georgia Sales & Use Tax Return ST-3 Step 4: Lines two through six concern sales tax owed to the city of Atlanta, as well as jet fuel and non-jet fuel sales in Clayton and Muscogee counties. Enter the applicable sales and calculate sales tax as instructed.
Georgia Sales & Use Tax Return ST-3 Step 5: Document all other sales and tax in the table provided. A table containing the rates for every jurisdiction is available on the website of the Department of Revenue. Enter the total on line 23 and transfer it to line 4 of part A.
Georgia Sales & Use Tax Return ST-3 Step 6: Follow the instructions to calculate use tax owed on the third page. Transfer this value from line 28 to line 5 of part A.
Georgia Sales & Use Tax Return ST-3 Step 7: Follow the instructions to calculate vendor's compensation credit on the third page. Transfer this value to line 10 of part A. Note all bad debt write-offs and recoveries on lines 34 and 35.
Georgia Sales & Use Tax Return ST-3 Step 8: Return to part A and complete the remaining blank lines and calculations as instructed.
Georgia Sales & Use Tax Return ST-3 Step 9: Sign and date part C. Complete and attach the payment voucher on the last page.
