Form ST-3 at a glance
What it is: Form ST-3 is the Georgia Department of Revenue Sales and Use Tax Return.
Where and when to file: Mail the return to State of Georgia, Department of Revenue, PO BOX 105408, Atlanta, GA 30348-5408. File and pay this return by the 20th of the month following the period for which the tax is due, 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.
A filled-in Form ST-3 example: a shop reports one month of sales
How to fill out Form ST-3, box by box
Sales and Use number, name, address and period
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.
No Sales/Use Activity, No Tax Due and Amended Return
If there were no sales or uses during the period, check the No Sales/Use Tax Activity box on Page 1.
Check the No Tax Due box if there were no taxable sales during this period.
Check the Amended Return box if you are amending a previously filed return for the same period.
An amended return must be submitted on an ST-3 Sales and Use Tax Return with the Amended Return box checked, and should reflect the changes to the original sales and use tax return information as well as the unchanged data.
Part A, Tax Summary
Page 2, Part A, Line 1: Record total state sales (all sales sourced to the State of Georgia), including leases and rentals.
Line 2: Record total exempt state sales, including leases and rentals.
Line 3: Subtract exempt state sales (Line 2) from total state sales (Line 1) and record taxable state sales.
Line 4: Complete Part B, and record the total sales tax from Part B, Line 21.
Line 5: Record the total use tax from Part B, Line 26.
Line 6: Record the pre-paid local sales/use tax for on-road motor fuel (from Form ST-3 Motor Fuel), if applicable.
Line 7: Record total sales/use tax collected for reporting period from taxpayer accounting records.
Line 8: Add Line 4 + Line 5 + Line 6.
Line 9: Subtract Line 8 from Line 7 to calculate excess tax collected.
Include excess tax collected in the appropriate sales/use category for vendor's compensation in Part C.
Line 10: Complete Part C, and record the total vendor's compensation from Part C, Line 5.
Line 11: Record previous prepaid estimated tax, if applicable.
Line 12: Record current prepaid estimated tax, if applicable.
Line 13: Add Lines 8 and 9, subtract Lines 10 and 11, and add Line 12 for the total amount due.
Part B, Sales Tax Distribution Table
Line 1: Record the taxable state sales (total sales sourced to the State of Georgia LESS sales of energy to manufacturers and all other state tax exempt sales), multiply this amount by the rate indicated, and record the sales tax amount for the state.
Page 3, Lines 8-19: Use Lines 8-19 and addendum pages to record taxable sales sourced to other jurisdictions; list the county name, jurisdiction code (see rate charts), and dollar amount of taxable sales, multiply the amount of taxable sales by the rate, and record the amount in the “sales tax amount” column.
Line 20: If you recorded sales on addendum(s), enter the total sales tax amount from the addendum(s).
Line 21: Record the sum of Lines 1-20 as total sales tax and record this amount on Part A, Line 4.
Part B, Use Tax Distribution Table
Lines 22-24: Use Lines 22-24 and addendum(s) to record state and local use tax by jurisdiction of use.
For each entry, record the jurisdiction (and the reporting code, if applicable), 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.
Line 25: If you recorded uses on addendum(s), enter the total use tax amount from the addendum(s).
Line 26: Record the sum of Lines 22-25 as total use tax, and record this amount on Part A, Line 5.
Part C, Vendor's Compensation Calculation
Line 1: Calculate the total state and local sales and use tax on non-motor fuel sales by adding Lines 4, 5, and 9 of Part A and subtracting sales and use tax on off-road motor fuel, if applicable.
Record the first $3000 of state and local sales and use tax on non-motor fuel sales in the "Tax Amounts" column, multiply the amount in the "Tax Amounts" column by the rate, and record the result in the "Vendor's Compensation" column (checked October 22, 2026).
Line 2: Record the amount of state and local sales and use tax on non-motor fuel sales that exceeds $3000 in the "Tax Amounts" column, multiply the amount in the "Tax Amounts" column by the rate, and record the result in the "Vendor's Compensation" column (checked October 22, 2026).
Line 5: Record the sum of Lines 1, 2, 3, and 4; and record this amount on Part A, Line 10.
Part D, Bad Debt Reporting
Line 1: Record bad debt losses incurred on taxable Georgia sales.
Line 2: Record recoveries on Georgia bad debt that was previously written off.
Part E, Certification and Signature
Enter This day of, Return prepared by, Phone Number, Title, Email Address and Signature.
The return must be completed and signed in order to be considered timely filed.
By signing you certify that this return, including any accompanying schedules or statements, has been examined by you and is to the best of your knowledge and belief a true and complete return made in good faith for the period stated.
Payment Voucher
The Payment Voucher must be returned with the ST-3 Sales and Use Tax Return and your payment in the same envelope.
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.
Write your Sales and Use number on your payment.
Do not mail this entire page. Please cut along dotted line and mail only coupon and payment.
Do not remit cash in the mail.
Failure to file the proper return forms may result in penalties being assessed.
More rules for Form ST-3
To file and pay electronically, please visit the Georgia Tax Center at https://gtc.dor.ga.gov.
Any dealer with four or more locations must file their Sales and Use Tax Return on the Georgia Tax Center (https://gtc.dor.ga.gov).
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.
Sales recorded on a separate line
Sales of energy to manufacturers
Note 1: Sales of energy to manufacturers must be recorded by jurisdiction on a separate line. Use the jurisdiction code followed by "E" (e.g., 060E).
TSPLOST-exempt sales
Note 2: TSPLOST-exempt sales must be recorded by jurisdiction on a separate line. Use the jurisdiction code followed by "TE" (e.g., 001TE).
Common questions about Form ST-3
Is there a deadline?
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 postmarked after this date.
Where do I file it?
Mail the return to State of Georgia, Department of Revenue, PO BOX 105408, Atlanta, GA 30348-5408.
Is there a penalty?
A penalty of 5% (.05) of the tax due or five dollars ($5.00), whichever is greater, will be billed after the return is processed, for each month, or fraction of a month, for which the return is delinquent (checked October 22, 2026). The maximum penalty amount will be 25% (.25) or twenty-five dollars ($25.00), whichever is greater (checked October 22, 2026).
Sources
[1] Form ST-3 (Rev. 09/21/22), Sales and Use Tax Return, Georgia Department of Revenue (the Official source link on this page).
