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  • Ga Dor St-3 2022

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Sales and Use Tax Return (ST3) Instructions **ATTENTION** Effective date: This Form ST3 is effective for sales beginning October 1, 2022. Electronic filing: To file and pay electronically, please.

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How to fill out the GA DoR ST-3 online

The GA DoR ST-3 is the Sales and Use Tax Return form that businesses in Georgia must complete to report their sales and use tax obligations. This guide provides a detailed, step-by-step approach to filling out the form online, ensuring clarity and accuracy for all users.

Follow the steps to complete the GA DoR ST-3 online form.

  1. Press the ‘Get Form’ button to access the GA DoR ST-3 and open it in your editor or form-filling tool.
  2. Begin by entering your Sales and Use Tax Number (STN), name, and business address in the designated fields.
  3. Fill in the Period Ending date (mm/dd/yy) for the reporting period you are submitting.
  4. Check the Amended Return box if you are correcting a previously filed return for the same period.
  5. If there were no taxable sales during the period, check the No Tax Due box.
  6. If there were no sales or uses during the period, make sure to check the No Sales/Use Tax Activity box on Page 1.
  7. In Part A, record your total state sales in Line 1, including all sales sourced to the State of Georgia.
  8. In Line 2, enter the total exempt state sales, also including leases and rentals that qualify for exemption.
  9. Subtract exempt state sales (Line 2) from total state sales (Line 1) and record the taxable state sales on Line 3.
  10. Complete Part B by recording the total sales tax from Part B, Line 21.
  11. Document the total use tax from Part B, Line 26 on the form.
  12. If applicable, record the prepaid local sales/use tax for on-road motor fuel from Form ST-3 Motor Fuel on Line 6.
  13. Total the sales/use tax collected from your accounting records and enter it on Line 7.
  14. Add Lines 4, 5, and 6 and record this sum on Line 8.
  15. Calculate any excess tax collected by subtracting Line 8 from Line 7 and enter it on Line 9.
  16. Complete Part C by recording the total vendor’s compensation from Part C, Line 5.
  17. Record any previous and current prepaid estimated tax, if applicable, in Lines 10 and 11.
  18. Finally, add Lines 8 and 9, subtract Lines 10 and 11, then add Line 12 to calculate the total amount due.
  19. Review all entries for accuracy, save your changes, download or print a copy for your records, and share it with relevant parties as needed.

Complete your GA DoR ST-3 form online today to ensure compliance and timely filing!

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Tax-exempt goods Some goods are exempt from sales tax under Georgia law. Examples include some prescription drugs, medical supplies, and manufacturing equipment. Non-prepared food items are exempt from state sales tax, but are subject to local sales taxes.

A Georgia sales tax permit is not the same as a Georgia resale certificate. The former allows a company to make sales inside a state and collect/remit sales tax for those sales.

The gain on the sale of a personal item is taxable. You must report the transaction (gain on sale) on Form 8949, Sales and Other Dispositions of Capital AssetsPDF, and Form 1040, U.S. Individual Income Tax Return, Schedule D, Capital Gains and LossesPDF.

Vendor's compensation is calculated at 2% of the state tax due from Lines 8, 9, and 12, not to exceed $25. Vendor's compensation does not apply to the local sales tax. Failure to timely file or timely pay the total tax due on the return will result in the loss of the vendor's compensation deduction.

Vendor Credits are credits that you receive from your vendor as an equivalent of the amount that they owe you. With vendor credits, you can track this amount until it is paid by the vendor, refunded, or applied to other bills of the vendor.

Who is required to obtain a Georgia sales and use tax number? Any individual or entity meeting the definition of a “dealer” in O.C.G.A. § 48-8-2 is required to register for a sales and use tax number regardless of whether all sales will be online, out of state, wholesale, or exempt from tax.

Your sales tax ID number is also called an employer identification number or state taxpayer identification number. It is a number specifically assigned to your business by the Georgia government for licensing or tax purposes, ing to the Georgia Department of Revenue.

Most businesses starting in Georgia selling a product or offering certain services will need to register for a sales tax number. This is commonly referred to as a seller's permit, sales tax permit, sales & use tax number, or sales tax registration.

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)

Vendors are allowed to keep a percentage of the tax collected, known as the Vendor's Compensation. The deduction consists of 3% of the first $3000 collected, and 0.5% of any amount collected over $3000. For example, if you collected $5000 in taxes, your deduction would be $100.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Help Portal
Legal Resources
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232