Ga St 3 Tax is a sales and use tax imposed by the state of Georgia. The tax is levied on the sale, lease, or rental of tangible personal property in Georgia, as well as many services. The tax is administered by the Department of Revenue. Ga St 3 Tax applies to most retail transactions in the state, with a few exceptions. The rate for the tax is 4%. The purpose of this blog post is to provide an overview of the Ga St 3 Tax, including who it applies to and how much it costs. We will also discuss some common exemptions from the tax. Finally, we will give an example illustrating how the Ga St 3 Tax works.
Below is the details relating to the file you were in search of to fill in. It will show you just how long it will take to complete ga st 3 tax, what fields you will need to fill in, etc.
Question | Answer |
---|---|
Form Name | Ga St 3 Tax |
Form Length | 10 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 2 min 30 sec |
Other names | georgia sales and use tax form, st 3, st 3 georgia, ga sales use tax |
Sales and Use Tax Return
**ATTENTION**
Effective date: This Form
Sourcing: Generally, sales sourced to a jurisdiction include all sales of property in which the property is delivered to the purchaser in the jurisdiction and sales of services that are performed in the jurisdiction. Please refer to O.C.G.A. §
Electronic filing: 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 about electronic filing can be found at
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, and complete and submit the payment voucher (Form
Part A - Tax Summary
LINE
1Record Total State Sales (all sales sourced to the State of Georgia) including leases and rentals.
2Record Total Exempt State Sales including leases and rentals. Include all sales that are exempt from state sales tax, even if such sales are subject to local sales tax.
3Subtract Exempt State Sales (Line 2) from Total State Sales (Line 1) and record Taxable State Sales. Complete Part B and Part C.
4Record the Total SALES Tax Amount (from Part B, Line 21).
5Record the Total USE Tax Amount (from Part B, Line 26).
6Record the TSPLOST tax (from Part C, Line 50).
7Record the
8Record Total Sales/Use Tax Collected for reporting period from taxpayer accounting records.
9Record the sum of Lines 4 – 7. (Add Line 4 + Line 5 + Line 6 + Line 7)
10Subtract 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.
11Record the Total Vendor’s Compensation (from Part D, Line 5).
12Record previous prepaid estimated tax, if applicable. Please reference your annual prepaid estimated tax letter.
13Record current prepaid estimated tax if applicable. Please reference your annual
Page 2
prepaid estimated tax letter.
14Add Lines 9 and 10, subtract Lines 11 and 12, and add Line 13 for the Total Amount Due.
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 C.
LINE
1Record the Taxable State Sales (total sales sourced to the State of Georgia LESS sales of energy to manufacturers and all other tax exempt sales). Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount for the State.
2Record ONLY total sales sourced to the State of Georgia of energy sold to manufacturers. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
3Record taxable
4Record ONLY sales of motor vehicles subject to sales tax and sourced to the City of Atlanta. 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 rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
5Record ONLY Taxable Sales of energy sold to manufacturers that are sourced to the City of Atlanta. These sales are also required to be included in county sales of energy to manufacturers below (044E Dekalb County and/or 060E Fulton County). Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
6Record Taxable Sales for Clayton County (Total sales sourced to Clayton County LESS sales of jet fuel, sales of motor vehicles subject to sales tax, sales of energy to manufacturers, and all other tax exempt sales). Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
7Record ONLY Taxable Sales of jet fuel sourced to Clayton County. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record Sales Tax Amount.
8Record ONLY sales of motor vehicles subject to sales tax and sourced to Clayton County. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record Sales Tax Amount.
9Record ONLY Taxable Sales of energy sold to manufacturers in Clayton County. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
10Record Taxable Sales for Muscogee County (total sales sourced to Muscogee County LESS sales of motor vehicles subject to sales tax, sales of energy to manufacturers, and all other tax exempt sales). Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
Page 3
11Record ONLY sales of motor vehicles subject to sales tax and sourced to Muscogee County. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record Sales Tax Amount.
12Record ONLY Taxable Sales of energy sold to manufacturers that are sourced to
Muscogee County. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.
Example: Taxpayer has $50,000 in total taxable sales for Cobb County which includes $10,000 in energy sold to a manufacturer. On Line 13 (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 14 (or next available line) list Cobb County (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 |
Jurisdiction |
Taxable |
Tax |
Sales Tax Amount |
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Sales |
Rate |
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13. |
Cobb |
033 |
40,000 |
2% |
800 |
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Cobb |
033E |
10,000 |
1.00% |
100 |
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Additional addendum pages (Form
20If additional addendum pages were completed, record the total Sales Tax Amount from all forms.
21Record the sum of Lines
Part B – Use Tax Distribution Table
LINE
Page 4
Code Reason
01Georgia Use – item purchased
02 |
Georgia Withdrawal from Inventory. |
03
04 |
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 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
25Record the Addendum Page Total.
26Record the sum of Lines
Page 5
Part C – TSPLOST Sales & Use Tax
LINE
47
48
TSPLOST Sales and Use Tax – This section should ONLY be completed by individuals or businesses who have taxable sales sourced to or owe use tax to the jurisdictions listed in Part C (TSPLOST Sales & Use Tax).
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).
Record the sum of taxable sales Lines
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 the listed jurisdictions.
49Record the sum of use tax Lines
50Record the sum of Lines 48 through 49 as total TSPLOST and record this amount on Part A, Line 6.
Part D – Vendor’s Compensation Calculation
LINE
1Record Total Sales and Use Tax on
.03) Vendor’s Compensation and record result.
2Record Total Sales and Use Tax on
3Record
4
5
Record State and Local Sales/Use Tax due on
Total above Vendor’s Compensation amounts for Total Vendor’s Compensation and record this amount on Part A, Line 11.
Part E – Bad Debt Reporting
LINE
1Record bad debt losses incurred on taxable Georgia sales.
2Record recoveries on Georgia bad debt that were previously written off.
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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
Master Accounts
Any dealer with four or more locations is required to report on a consolidated Sales and Use Tax form
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.
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
For all periods beginning before July 1, 2016, interest is computed at 1% per month. For periods beginning on or after July 1, 2016, the annual interest rate will be the bank prime loan rate published on or after January 1 of each calendar year plus 3%. Interest will accrue on the tax amount owed from the date of the tax is due until the rate is paid.
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
Additional forms and information may be obtained from: Department of Revenue website/Forms, http://dor.georgia.gov
If you need additional assistance, please contact Taxpayer Service at
Print Blank Form |
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Form
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia
Sales & Use # -
/
Name:
Address:
Address:
City:State: Zip:
County of Business:
Clear
Page 1
Check/Money Order
No Sales/Use Activity
No Tax Due
/ |
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Amended Return |
DEPARTMENT USE ONLY
Part A Tax Summary
1. Total State Sales |
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2. Total Exempt State Sales |
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3. Taxable State Sales |
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4. |
Total Sales Tax (from Part B, Line 21) |
+ |
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5. |
Total Use Tax (from Part B, Line 26) |
+ |
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6. |
Total TSPLOST Tax (from Part C, Line 50) |
+ |
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7. |
+ |
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8. |
Total Tax Collected (from accounting records) |
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9. |
Total Sales/Use Tax (Ln 4 + Ln 5+ Ln 6 + Ln 7) |
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10. |
Excess Tax (Subtract Line 9 from Line 8) |
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11. |
Total Vendor’s Compensation (from Part D, Line 5) |
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12. |
Previous Prepaid Amount |
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13. |
Current Prepaid Amount |
+ |
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14. Total Amount Due..................................................................................................................................
Print Blank Form
Form
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia
Clear
Page 2
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Part B Sales Tax Distribution Table |
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PERIOD ENDING |
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JURISDICTION |
TAXABLE SALES |
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TAX RATE |
SALES TAX AMOUNT |
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1. |
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CODE |
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State |
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000 |
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4% |
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2. State (Energy to Manufacturers) |
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000E |
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0% |
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3. |
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City of Atlanta |
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999 |
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1.5% |
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City of Atlanta (Motor Vehicle) |
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999R |
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0.5% |
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5. |
City of Atlanta (Energy to Manufacturers) |
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999E |
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0% |
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6. |
Clayton |
031 |
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4% |
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Clayton (Jet Fuel) |
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031JF |
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2% |
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Clayton (Motor Vehicle) |
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031R |
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3% |
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Clayton (Energy to Manufacturers) |
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031E |
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1% |
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10. Muscogee |
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3% |
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11. Muscogee (Motor Vehicle) |
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106R |
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2% |
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12. Muscogee (Energy to Manufacturers) |
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106E |
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1% |
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14. |
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15. |
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16. |
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20. |
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ADDENDUM PAGE TOTALS (if applicable) |
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21. |
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TOTAL SALES TAX (Record on Part A, Line 4) |
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Part B Use Tax Distribution Table |
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JURISDICTION OF |
JURISDICTION OF |
USE TAX |
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STATE AND LOCAL |
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USE CODE |
REASON CODE |
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USE TAX AMOUNT |
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25. |
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ADDENDUM PAGE TOTALS |
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26. |
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TOTAL USE TAX (Record on Part A, Line 5) |
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Print Blank Form
Form
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia
Clear
Page 3
PART C TSPLOST Sales & Use Tax
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Jurisdiction |
Code |
A. TSPLOST |
B. TSPLOST |
|
Name |
Taxable Sales Amt |
Use Tax Amt |
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1 |
Appling |
001 |
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2 |
Bleckley |
012 |
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3 |
Burke |
017 |
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4 |
Candler |
021 |
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5 |
Chattahoochee |
026 |
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6 |
Clay |
030 |
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7 |
Columbia |
036 |
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8 |
Crisp |
040 |
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9 |
Dodge |
045 |
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10 |
Dooly |
046 |
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11 |
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Emanuel |
053 |
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12 |
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Evans |
054 |
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13 |
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Glascock |
062 |
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14 |
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Hancock |
070 |
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15 |
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Harris |
072 |
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16 |
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Jeff Davis |
080 |
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17 |
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Jefferson |
081 |
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18 |
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Jenkins |
082 |
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19 |
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Johnson |
083 |
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20 |
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Laurens |
087 |
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21 |
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Lincoln |
090 |
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22 |
Macon |
094 |
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23 |
Marion |
096 |
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Jurisdiction |
Code |
A. TSPLOST |
B. TSPLOST |
|
Name |
Taxable Sales Amt |
Use Tax Amt |
|
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24 |
McDuffie |
097 |
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25 |
Montgomery |
103 |
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26 |
Muscogee |
106 |
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27 |
Quitman |
118 |
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28 |
Randolph |
120 |
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29 |
Richmond |
121 |
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30 |
Schley |
123 |
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31 |
Stewart |
128 |
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32 |
Sumter |
129 |
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33 |
Talbot |
130 |
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34 |
Taliaferro |
131 |
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35 |
Tattnall |
132 |
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36 |
Taylor |
133 |
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37 |
Telfair |
134 |
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38 |
Toombs |
138 |
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39 |
Treutlen |
140 |
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40 |
Warren |
149 |
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41 |
Washington |
150 |
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42 |
Wayne |
151 |
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43 |
Webster |
152 |
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44 |
Wheeler |
153 |
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45 |
Wilcox |
156 |
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46 |
Wilkes |
157 |
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TSPLOST Taxable Sales (Add Column A Lines 1 through 46)
48TSPLOST Sales Tax (Multiply Line 47 by 0.01)
49TSPLOST Use Tax (Add Column B Lines 1 through 46)
50Total TSPLOST Tax (Add Line 48 & Line 49, also enter on Part A Line 6)
Print Blank Form
Form
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia
Clear
Page 4
Part D Vendor’s Compensation Calculation
TAX AMOUNTS RATE VENDOR’S COMPENSATION
1. State and Local
2. State and Local
3.
4. State and Local
5. TOTAL VENDOR’S COMPENSATION(Record on Part A, Line 11)
3%
.5%
3%
3%
Part E Bad Debt Reporting
1. Bad Debt
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.