Tips for Completing the Sales and Use Tax Return

The following guidance applies to completing a sales and use tax return (ST-3) on GTC for sales that occur on or after April 1, 2018.

Preparing to file a sales and use tax return on GTC

You will need the dollar amount of:

  • Total sales (including leases and rentals) sourced to Georgia.
  • Sales exempt from state sales and use tax.
  • Sales tax collected.
  • Taxable sales. You must separate the sales by location ID (if applicable) and by appropriate jurisdiction code.
  • Use tax accrued. You must separate the use tax by location ID (if applicable), appropriate jurisdiction code, and reason.

Note: Taxpayers reporting bad debts and certain taxpayers reporting sales of motor fuel may need to provide additional information.

Reporting state sales tax

  • In the Total State Sales field, enter the dollar amount of all sales (including leases and rentals) sourced to Georgia.
  • In the Total Exempt Sales field, enter the dollar amount of sales sourced to Georgia that are exempt from state sales tax.

Selecting a jurisdiction code

  • Jurisdictions (the state and counties) are identified with a three-digit number.
    • For example, the state’s jurisdiction code is 000. Appling County’s jurisdiction code is 001.
  • Sales and uses sourced to the City of Atlanta must 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.
  • Indicators (additional letters and/or numbers) must be added to a jurisdiction code when reporting sales/uses that are not subject to all of a jurisdiction’s taxes.
Indicator When to Use
E Sales of energy to manufacturers
F Exempt food sourced to DeKalb County outside the City of Atlanta – use only with 044
JT or JF Jet fuel sales – use JF with the state jurisdiction code (000) and use JT with local jurisdiction codes
R Sales of motor vehicles in jurisdictions with special exemptions – use only with 031, 044A, 060A, 106
RTE Sales of TSPLOST-exempt motor vehicles – use only with 106 for amounts over $5,000 per sale
TE Sales that are exempt from all TSPLOSTs
TE1 Sales that are exempt from TSPLOST 1 but subject to TSPLOST 2 and all other local taxes – use only with 148

Reporting use tax

  • Report use tax by entering the use tax accrued for a selected jurisdiction code and reason code.
  • Use tax reason codes are as follows:
    • 01: Georgia Use (local tax only – item purchased tax-paid in Georgia and used in another county having a higher local tax rate)
    • 02: Withdrawal from Inventory (local tax only)
    • 03: Import-Use (state tax only – the state jurisdiction code (000) must be used with this reason)
    • 04: Import-Use (local tax only)

Listing a Location ID

  • Businesses that maintain 4 or more separate locations should submit a consolidated return under a master sales tax number.
  • If you report using a master sales tax number, you must break down your sales, collected tax, and use tax accrual by individual location sales tax number.

Useful Links