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
Important changes to Form
•Transportation local option taxes (TSPLOSTs) are no longer reported separately. TSPLOSTs are now reported in Part B on the same line with other local sales and use taxes.
•The City of Atlanta no longer has a
•
•Sales of
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 4, 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
PAGE 2
state sales.
4Complete Part B, and record the total sales tax from Part B, Line 21.
5 Record the total use tax from Part B, Line 26.
6 Record the
7 Record total sales/use tax collected for reporting period from taxpayer accounting records.
8 Add Line 4 + Line 5 + Line 6.
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.
10 Complete Part C, and record the total vendor’s compensation from Part C, Line 5. 11 Record previous prepaid estimated tax, if applicable. Please reference your annual
prepaid estimated tax letter.
12 Record current prepaid estimated tax, if applicable. Please reference your annual prepaid estimated tax letter.
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
1Record 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.
2Record taxable sales sourced to DeKalb County inside the City of Atlanta. Do not include sales that are exempt from one or more local taxes. For example, do not include
Multiply taxable sales by the indicated rate, and record the amount in the “sales tax amount” column.
3Record
Multiply the sales by the indicated rate, and record the amount in the “sales tax amount” column.
4Record taxable sales sourced to DeKalb County outside the City of Atlanta that are not sales of
Multiply the taxable sales by the indicated rate, and record the amount in the “sales tax amount” column.
5Record sales of
Multiply the sales by the indicated rate, and record the amount in the “sales tax amount” column.
6Record taxable sales sourced to Fulton County inside the City of Atlanta. Do not include sales that are exempt from one or more local taxes. For example, do not include
Multiply taxable sales by the indicated rate, and record the amount in the “sales tax amount” column.
7Record
PAGE 3
defined in O.C.G.A.
Multiply the sales by the indicated rate, and record the amount in the “sales tax amount” column.
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). The rate chart for energy sold to manufacturers is located at
Note 2:
20If you recorded sales on addendum(s), enter the total sales tax amount from the addendum(s). Additional addendum pages (Form
21Record the sum of Lines
Part B – Use Tax Distribution Table
LINE
Code Reason
01Georgia use – item purchased
02 |
Withdrawal from inventory in Georgia. |
03
04 |
Examples of taxable transactions and reason codes include:
A contractor purchases an item for $600.00 in a Georgia jurisdiction 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
PAGE 4
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, 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 receives the item. The purchaser should calculate state use tax by multiplying the applicable state use tax of 4% by $800.00 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.
25If you recorded uses on addendum(s), enter the total use tax amount from the addendum(s). Additional addendum pages (Form
26Record the sum of Lines
Part C – Vendor’s Compensation Calculation
LINE
1Calculate the total state and local sales and use tax on
2Record the amount of state and local sales and use tax on
3Record
4If applicable, record the state and local sales and use tax on
PAGE 5
5Record the sum of Lines 1, 2, 3, and 4; and record this amount on Part A, Line 10.
Part D – Bad Debt Reporting
LINE
1Record bad debt losses incurred on taxable Georgia sales.
2Record recoveries on Georgia bad debt that was previously written off.
Part E – 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 must file their Sales and Use Tax Return on 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 postmarked after this date.
•Penalty is calculated separately for state and local taxes in aggregate. 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. This penalty will be billed for each month, or fraction of a month, for which the return is delinquent. The maximum 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 the tax is due until the tax 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
PAGE 6
Additional forms and information are on the Department’s website at http://dor.georgia.gov.
If you need additional assistance, please call
Form
Georgia Department of Revenue
Sales and Use Tax Return
PO Box 105408
Atlanta, Georgia
Sales & Use # |
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Period Ending: |
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Name:
Address:
Address:
City:State: Zip:
County of Business:
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. |
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....7.Total Tax Collected (from accounting records) |
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.........................................................................................................................................................................................8.Total Sales/Use Tax (Ln 4 + Ln 5 + Ln 6 ) |
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9. |
Excess Tax (Subtract Line 8 from Line 7) |
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10.Total Vendor’s Compensation (from Part C, Line 5) |
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11. |
Previous Prepaid Estimated Tax |
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12. |
Current Prepaid Estimated Tax |
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13. |
Total Amount Due |
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Page 2 |
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Georgia Department of Revenue |
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Sales and Use Tax Return |
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PO Box 105408 |
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Atlanta, Georgia |
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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. State |
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000 |
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4% |
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2. DeKalb County (Inside City of Atlanta) |
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044A |
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4.9% |
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3. DeKalb County (Inside City of Atlanta)(TSPLOST Exempt) |
044ATE |
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4.5% |
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4. DeKalb County (Outside City of Atlanta) |
044 |
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4% |
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5. DeKalb County (Outside City of Atlanta) (Food) |
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044F |
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3% |
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6. Fulton County (Inside City of Atlanta) |
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060A |
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4.9% |
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7. Fulton County (Inside City of Atlanta) (TSPLOST Exempt) |
060ATE |
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4.5% |
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10. |
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11. |
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12. |
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13. |
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14. |
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15. |
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16. |
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17. |
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18. |
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19. |
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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 |
USE TAX |
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STATE AND LOCAL |
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JURISDICTION OF |
USE CODE |
REASON CODE |
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USE TAX AMOUNT |
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22. |
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23. |
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24. |
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25. |
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ADDENDUM PAGE TOTALS |
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Form |
Page 3 |
Georgia Department of Revenue |
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Sales and Use Tax Return |
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PO Box 105408 |
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Atlanta, Georgia |
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Part C Vendor’s Compensation Calculation
1. State and Local
2. State and Local
3.
4. State and Local
5. TOTAL VENDOR’S COMPENSATION(RECORD ON PART A, LINE 10)
TAX AMOUNTS RATE VENDOR’S COMPENSATION
3%
.5%
3%
3%
Part D Bad Debt Reporting
1. Bad Debt
2. Bad Debt Recovered ..........................................................................................................
Part E 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: |
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Phone Number |
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Title |
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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.
PAGE 4
Instructions for completing
The Payment Voucher must be returned with the
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
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
PLEASE DO NOT mail this entire page. Please cut along dotted line and mail only coupon and payment.
PLEASE DO NOT STAPLE OR PAPER CLIP. PLEASE REMOVE ALL CHECK STUBS.
Detach here and return lower portion
NAME AND ADDRESS
Sales and Use Tax Payment Voucher
Georgia Department of Revenue
(Rev. 01/26/18)
This Payment Voucher must be included with your return and payment.
Please use Voucher only for period listed.
Check here if No S/U Activity
Sales & Use Number |
Period Ending |
Vendor Code |
040
PLEASE DO NOT STAPLE OR PAPER CLIP. REMOVE ALL CHECK STUBS.
GEORGIA DEPARTMENT OF REVENUE |
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SALES AND USE TAX |
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P O BOX 105408 |
Amount Due $ |
ATLANTA GA |
04700020000000000000004000000000008