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.
- Sales and use tax rate tables provide the rates for typical transactions as well as the rates for sales and uses that are required to be reported using a special indicator.
- Refer to the Sales and Use Tax FAQs for more information about sales tax rates, including motor vehicle sales tax rates.
- For additional guidance, see Policy Bulletin SUT-2018-06 Ware County TSPLOSTs and Policy Bulletin SUT-2018-01 New DeKalb County Taxes.