2018 ST-3 Sales & Use Tax Return Changes and New Rates

The Georgia Department of Revenue has revised the ST-3 sales and use tax return. The ST-3 changes will impact reporting sales that occur on or after April 1, 2018.

What changes are effective for periods ending on or after October 1, 2018?

  • Sales and uses that are exempt from TSPLOST 1, but subject to TSPLOST 2 and all other local taxes, will be reported by adding “TE1” to the end of the jurisdiction code.

What changes are effective for periods ending on or after August 1, 2018?

  • Governor Deal suspended the collection of the state’s 4% sales and use tax on jet fuel transactions. State jet fuel sales must continue to be reported, although the ST-3 indicates that no state tax is due. Local sales and use taxes on jet fuel transactions were not impacted by this suspension.

What changes are effective for periods ending on or after July 1, 2018?

  • Sales and uses of jet fuel will be reported by adding “JT” to the end of the jurisdiction code. Other jet fuel codes, such as “JF” or “JTTE” can no longer be used.

What changes are effective for periods ending on or after April 1, 2018?

  • Sales subject to transportation local option taxes (TSPLOSTs) are no longer reported separately. TSPLOST-exempt sales will be reported separately.
  • Sales sourced to the City of Atlanta will be reported differently.

What is different about reporting TSPLOSTs?

  • Sales and uses subject to TSPLOST are no longer reported on an additional table. There will be no separate TSPLOST table (previously ST-3, Part C).
  • Sales subject to TSPLOST must be reported by jurisdiction on the jurisdiction distribution table (Form ST-3, Part B). The jurisdiction tax rate will include all applicable TSPLOSTs.
  • Sales and uses exempt from all TSPLOSTs imposed in a jurisdiction must be reported separately by jurisdiction on the jurisdiction distribution table. When reporting TSPLOST-exempt sales, “TE” must be added to the end of the jurisdiction code.
  • All use tax must be reported on the use tax table. If the use is subject to TSPLOST, use the jurisdiction code with no additional indicator. When reporting uses that are exempt from all TSPLOSTs imposed in a jurisdiction, “TE” must be added to the end of the jurisdiction code.
  • Examples:
    • To report TSPLOST-exempt sales sourced to Appling County, use 001TE. This is the county’s primary jurisdiction code, 001, with the TE suffix.
    • To report most TSPLOST-exempt sales sourced to Muscogee County, use 106TE. This is the county’s primary jurisdiction code, 106, with the TE suffix.
    • In Muscogee County, 106R is used to report the first $5000 of each sale of a motor vehicle (that is not subject to TAVT). For amounts above $5000 per sale, use 106RTE.

How do I report sales sourced to the City of Atlanta?

  • The City of Atlanta no longer has a stand-alone jurisdiction code.
    • Do not use 999 for reporting sales that occur on or after April 1, 2018.
  • Sale and uses sourced to the City of Atlanta will be reported using a combined county/city code.
    • For sales sourced to DeKalb County inside the City of Atlanta, use 044A.
    • For sales sourced to Fulton County inside the City of Atlanta, use 060A. 
  • The jurisdiction codes for DeKalb County (044) and Fulton County (060) are only for sales outside the City of Atlanta.
  • When reporting sales of exempt food sourced to DeKalb County outside the City of Atlanta, use 044F.
  • When reporting other sales that are not subject to all local taxes or sales that are reported separately, the appropriate suffix must be added to the jurisdiction code.
    • Use “TE” to report TSPLOST-exempt sales, as described above.
    • Use “E” to report sales of energy to manufacturers.
    • Use “JT” to report jet fuel sales.
    • Use “R” to report sales of motor vehicles not subject to TAVT sourced to DeKalb County inside the City of Atlanta or sourced to Fulton County inside the City of Atlanta.
  • Examples:
    • Use 060A to report most sales sourced to Fulton County inside the City of Atlanta.
    • Use 060ATE to report TSPLOST-exempt sales that are sourced to Fulton County inside the City of Atlanta.
    • Use 060TE to report TSPLOST-exempt sales that are sourced to Fulton County outside the City of Atlanta

Sales and Use Tax Rates