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Guidance covers effective scope, sourcing rules for sales of property and services, when City of Atlanta data in Part B is required, and requirements for electronic filing via the Georgia Tax Center. Includes general return completion rules and detailed Part A tax summary lines, plus Part B sales tax distribution table instructions distinguishing taxable sales by jurisdiction and specific categories.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sales-and-use-tax-return-st-3-instructions-effective-march-2017-due-april-20-2017/304083/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sales-and-use-tax-return-st-3-instructions-effective-march-2017-due-april-20-2017/304083.png","ImageObject",442,249,{"name":88,"@type":89},"Adam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When is this ST-3 form effective and when is it due?","Question",{"text":108,"@type":109},"The form is effective only for sales made during March 2017 and is due April 20, 2017.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What sales sourcing rules apply to determine the jurisdiction for reporting?",{"text":113,"@type":109},"Generally, sales sourced to a jurisdiction include property delivered to the purchaser in the jurisdiction and services performed in the jurisdiction, following the specific sourcing rules referenced in O.C.G.A. § 48-8-77.",{"name":115,"@type":106,"acceptedAnswer":116},"How should taxpayers complete Part A if there were no taxable sales during the period?",{"text":117,"@type":109},"Check the “No Tax Due” box if there were no taxable sales. 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It is due April 20, 2017. Taxpayers with sales sourced to the City of Atlanta may be required to enter data on Part B, Lines 3 through 5.  \nSourcing: Generally, sales sourced to a jurisdiction include all sales of property in which the property is delivered to the purchaser in the jurisdiction and sales of services that are performed in the jurisdiction. Please refer to O.C.G.A. § 48-8-77 for specific sourcing rules.  \nElectronic filing: To file and pay electronically, please visit the Georgia Tax Center at [https://gtc.dor.ga.gov](https://gtc.dor.ga.gov. Additional)[. Additional](https://gtc.dor.ga.gov. Additional) information, instructional videos, and frequently asked questions about electronic filing can be found at [http://dor.georgia.gov/georgia-tax-center-info](http://dor.georgia.gov/georgia-tax-center-info).  \nGeneral Instructions:  \nRecord the Sales and Use Tax Number (STN) , name, and address of the registered taxpayer. The Period Ending should be the end date (mm/dd/yy) of the reporting period. Check the Amended Return box if you are amending a previously filed return for the same period. Check the No Tax Due box if there were no taxable sales during this period. If there has been no sales and use tax activity during the period, do not complete this form. Please check the No Sales/Use Tax Activity box on Page 5, and complete and submit the payment voucher (Form PV-ST Sales and Use Tax Voucher) only.  \nPart A-Tax Summary  \nLINE  \n1 Record Total State Sales (all sales sourced to the State of Georgia) including leasesand rentals.  \n2 Record Total Exempt State Sales including leases and rentals. Include all sales that are exempt from state sales tax, even if such sales are subject to local sales tax.  \n3 Subtract Exempt State Sales (Line 2) from Total State Sales (Line 1) and record Taxable State Sales. Complete Part B and Part C.  \n4 Record the Total SALES Tax Amount (from Part B, Line 21) .  \n5 Record the Total USE Tax Amount (from Part B, Line 26) .  \n6 Record the TSPLOST tax (from Part C, Line 50) .  \n7 Record the Pre-paid Local Sales/Use Tax for on-road motor fuel (from Form ST-3 Motor Fuel) .  \n8 Record Total Sales/Use Tax Collected for reporting period from taxpayer accounting records.  \n9 Record the sum of Lines 4 – 7. (Add Line 4 + Line 5 + Line 6 + Line 7)  \n10 Subtract Total Sales/Use Tax amount (Line 9) from Total Tax Collected (Line 8) amount and record the Excess Tax amount. Include the Excess tax amount in the appropriate sales/use category for vendor’s compensation.  \n11 Record the Total Vendor’s Compensation (from Part D, Line 5) .  \n12 Record previous prepaid estimated tax, if applicable. Please reference your annual prepaid estimated tax letter.  \n13 Record current prepaid estimated tax if applicable. Please reference your annual  \nPage 2  \nprepaid estimated tax letter.  \n14 Add Lines 9 and 10, subtract Lines 11 and 12, and add Line 13 for the Total Amount Due.  \nPart B-Sales Tax Distribution Table  \nDo not report Transportation Local Option (TSPLOST) sales and use tax in Part  \nB. Transportation Local Option (TSPLOST) sales and use tax will be reported in Part C.  \nLINE  \n1 Record the Taxable State Sales (total sales sourced to the State of Georgia LESS sales of energy to manufacturers and all other tax exempt sales) . Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount for the State.  \n2 Record ONLY total sales sourced to the State of Georgia of energy sold to manufacturers. Multiply this amount by the rate indicated on the Part B Sales Tax Distribution Table and record the Sales Tax Amount.  \n3 Record taxable non-motor vehicle sales for the City of Atlanta (Total sales sourced to the City of Atlanta LESS sales of motor vehicles subject to sales tax, sales of energy to manufacturers, and all","cbCaid74oYX7hfPN","https://ap.wps.com/l/cbCaid74oYX7hfPN","pdf",426925,"English","# Sales and Use Tax Return (ST-3) Instructions\n## Effective date, filing due date, and key reminders\n## Sourcing and electronic filing guidance\n## General instructions for completing the return\n## Part A - Tax Summary\n## Part B - Sales Tax Distribution Table","[{\"question\":\"When is this ST-3 form effective and when is it due?\",\"answer\":\"The form is effective only for sales made during March 2017 and is due April 20, 2017.\"},{\"question\":\"What sales sourcing rules apply to determine the jurisdiction for reporting?\",\"answer\":\"Generally, sales sourced to a jurisdiction include property delivered to the purchaser in the jurisdiction and services performed in the jurisdiction, following the specific sourcing rules referenced in O.C.G.A. § 48-8-77.\"},{\"question\":\"How should taxpayers complete Part A if there were no taxable sales during the period?\",\"answer\":\"Check the “No Tax Due” box if there were no taxable sales. If there has been no sales and use tax activity, do not complete the full form; instead check the “No Sales/Use Tax Activity” box on Page 5 and complete and submit only the payment voucher (Form PV-ST).\"}]","Sales and Use Tax Return (ST-3) Instructions - Effective March 2017 - Due April 20, 2017 | PDF",1789809848]