Instructions For Sales And Use Tax Form Preparation - Georgia Department Of Revenue printable pdf download

Instructions for Sales and Use Tax Form Preparation

rev. 1/04

Part A

Line 1 Total Sales.

Enter total sales,

Line 13 Total Tax Amount.

Enter the

include a written explanation stating the

leases, and rentals for the reporting

sum of Line 11 and Line 12.

reason for amendment. Please check the

period. Do not include collected sales tax.

Amended Return box located on the front

If none, enter “0” on Line 1.

Line

Vendor’s

Compensation.

of the return.

Please review the instructions on Vendor’s

Line 2 Total Use. Enter total use for the

Mailing Instructions

Compensation located in this booklet.

reporting period for items used in Georgia

Please mail the return to one of the

on which applicable tax was not paid at

Line 15 Penalty.

Please review the

following addresses:

time of purchase. If none, enter “0” on

instructions

Penalty

calculations

Line 2.

located in this booklet.

Return with check or money order:

State of Georgia

Line 3 Total Sales and Use. Enter total

Line 16 Interest. Interest is calculated on

Department of Revenue

of Lines 1 and 2. If none, enter “0”.

1% of tax owed by number of months (or

PO Box 105296

fraction thereof).

Atlanta, GA 30348-5296

Line 4 Taxable State.

Enter the total

State sales and use minus any state

Line 17 Previous Prepaid Amount. The

Return with an Electronically Filed

exemptions. Use the exemption worksheet

amount of Estimated tax previously paid

Payment (EFT):

to determine any sales and use not taxed.

will be printed on this line.

State of Georgia

Department of Revenue

Line 5 Taxable Marta.

Enter the total

Line 18 Current Prepaid Amount. The

PO Box 740398

Marta

sales

and

use

minus

Marta

amount of Estimated tax due is calculated

Atlanta, GA 30348-0398

exemptions. Use the exemption worksheet

by the Department and printed on this line.

to determine any sales and use not taxed.

This amount is updated annually.

Payment Voucher

The Payment Voucher must be returned

Line 6 Taxable Local Option. Enter the

Line 19 Credit. If you believe you are due

with the ST-3 Sales and Use Tax Report

total Local Option sales and use minus

a credit from a previous filing period,

and your payment in the same envelope.

• Do not mail the Payment Voucher if

Local Option exemptions.

Use the

please call the Sales Tax Division Help

exemption worksheet to determine any

Line at 404-417-6678.

you file your payment electronically

sales and use not taxed.

(EFT).

• Do not mail the Payment Voucher if

Line 20 Remit This Amount.

This

Line 7 Taxable 2

Local Option. Enter

amount is equal to the Total Tax Amount

you do not owe money/taxes.

• The Payment Voucher is not a

the total 2

Local Option sales and use

minus

Vendor’s

Compensation,

plus

minus 2

Local Option exemptions. Use

Penalty (if any), plus Interest (if any),

substitute for the ST-3 Sales and Use

the exemption worksheet to determine any

minus Previous Prepaid Amount, plus

Tax Report. Failure to file the ST-3

sales and use not taxed.

Current Prepaid Amount.

Sales and Use Tax Report may result

in penalties.

Line 8 Taxable Special Purpose. Enter

Part B - Tax Column

the total Special Purpose sales and use

After entering the reported sales, multiply

If you need assistance in preparing this

minus Special Purpose exemptions. Use

by the Tax Rate for each type (listed). The

form or general tax information, please

the exemption worksheet to determine any

total is placed on line 11 of Part A and Part

contact Customer Service or your local

sales and use not taxed.

regional office listed below:

Line 9 Taxable Educational. Enter the

Part C - Schedule of Total

Customer Service

(404) 417-4477

total Educational sales and use minus

Exemptions/Deductions

Albany

(229) 430-4241

Educational

exemptions.

Use

the

These figures are transferred from the

Athens

(706) 542-6058

exemption worksheet to determine any

Exemptions/Deductions Worksheet.

Atlanta

(404) 968-0480

sales and use not taxed.

Augusta

(706) 737-1870

Part D

Columbus

(706) 649-7451

Line 10 Taxable Homestead. Enter the

The return must be signed and dated prior

Douglas

(912) 389-4094

total Homestead sales and use minus

submitting

to the Department of

Lithia Springs

(770) 732-5812

Homestead

exemptions.

Use

the

Revenue.

Macon

(478) 751-6055

exemption worksheet to determine any

Rome

(706) 295-6061

Part E - Distribution Schedule

sales and use not taxed.

Savannah

(912) 356-2140

Enter the total taxes collected for each

Tucker

(770) 724-6500

Line 11 Total Tax from Tax Column

county and tax type.

Enter the County

(Line 4 through 10 of Part B). Enter total

Name in column one and the County Code

Additional forms and information may

of Part B, Tax Column.

in column two (located on the rate chart).

be obtained from:

These figures must balance to Part B, Tax

Line 12 Excess Tax.

Enter the amount

Column.

Department of Revenue Website:

of tax collected in excess of the Total tax.

filing

under

established

Amended Returns

representative

Conversion

Factor,

Original returns that are filed incorrectly

Forms Facsimile Information

calculate the excess tax by multiplying the

can be corrected by filing an Amended

(Forms to your fax machine)

taxable State sales and use (Line 4) by the

Return. The Amended Return must be a

(404) 417-6011

printed Conversion Factor rate.

complete return for the period filed and

Instructions For Sales And Use Tax Form Preparation - Georgia Department Of Revenue

Related Articles

Related forms

Related Categories