How to File a Multi-Jurisdiction Return ST-3 Return

The following provides information on how to report sales and/or uses in multiple jurisdictions via the Georgia Tax Center (GTC).

  1. Log into GTC. Click the Sales & Use Tax account hyperlink.
  2. Click on the File Return hyperlink for the period for which you want to file a return.
  3. Answer the questions under Determine Form, and check the boxes that apply to your company. Click Next.
  4. Complete the ST-3 Long Form. Click Next.
  5. Fill in the Calculate Total Sales Tax form. Click Next.
    • NOTE 1: Sales and uses subject to TSPLOST are no longer reported on a separate table. Report sales subject to TSPLOST together with other taxable sales. TSPLOST-exempt sales must be reported on a separate line. When reporting TSPLOST-exempt sales, select the jurisdiction code that ends with “TE”.
    • NOTE 2: The City of Atlanta no longer has a stand-alone jurisdiction code. Sales 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. If your company makes sales within these jurisdictions that are exempt from one or more local tax, select the jurisdiction with the appropriate indicator. For example, TSPLOST-exempt sales in DeKalb County inside the City of Atlanta must be reported using the 044ATE jurisdiction code.
    • NOTE 3: The jurisdiction codes for DeKalb County (044) and Fulton County (060) are only for sales outside the City of Atlanta.
  6. Fill in the Calculate Total Use Tax form. Click Next. (See notes on jurisdiction codes in Step 5.)
  7. Review the return. Click Submit.
  8. Click Yes to confirm that you want to submit the return.
  9. Write down or print your confirmation number. Click OK to close the form.