Form St-3use Georgia Use Tax Reporting Form

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1. Who is subject to use tax?
Any person or business who makes a purchase of goods that are brought into Georgia and the appropriate Georgia sales
or use tax has not been paid to the supplier.
2. Are purchases made in other states subject to sales and use tax in Georgia?
Georgia use tax applies to all tangible personal property that you possess and use in Georgia unless specifically exempt
under Georgia Law. This applies no matter where you purchase the property. Items purchased out-of-state or out-of-
country, either directly or through mail order, telephone, or on the Internet are taxable in Georgia unless other sales or
use taxes were collected at the place of purchase.
3. What if I paid the appropriate sales tax to another state?
Georgia law grants an offsetting credit for sales taxes of a similar nature imposed and paid in another state against
Georgia taxes. This means whether the sales tax is a State and/or Local sales tax. For example: Georgia has a 4 percent
State sales tax and 1 to 3 percent Local sales tax. If another state charged you 6 percent State sales tax and no Local
sales tax, Georgia would only grant credit against the State tax. You would owe the 1 to 3 percent Local tax.
4. What rate of tax is due on out of state purchases?
The rate of tax is based upon the overall rate for the county of use (e.g. home). The rate of tax for the county of use is 5,
6, or 7 percent except for food purchases. Food purchases are exempt from the 4 percent State Tax, thus the rate of tax is
1 to 3 percent county taxes.
5. Is this tax on out-of state purchases something new?
No. It has been the law since 1951 when Georgia’s sales and use tax was first imposed. All forty-six states that
currently impose a sales tax on sales also have a companion use tax on out-of-state or country purchases. Georgia
citizens who do not operate a business are understandably less familiar with the tax on out-of-state purchases than with
the tax on in-state purchases.
6. What kind of out-of-state or out-of-country purchases are subject to Georgia sales and use tax?
Sales and use tax applies to all out-of-state or out-of-country purchases that would have otherwise been subject to the tax
if it had been purchased in Georgia. This would include purchases made by mail, telephone or the Internet.
Some of the most common taxable out-of-state purchases on which the use tax applies are:
Construction Materials
Office Supplies
7. How can I determine if a certain purchase is taxable?
There is a simple test that you can apply: If you would pay sales tax on the purchase if it were made in Georgia, you
should pay the tax on the same item if purchased outside of Georgia.
8. Don’t vendors automatically add tax to purchases?
No. Out-of -state vendors who don’t have a place of business in Georgia or regularly solicit sales through a sales force
based in Georgia cannot be required to collect Georgia sales or use tax. If the vendor doesn’t collect Georgia sales or use
tax, you are required to pay it directly to the Georgia Department of Revenue. Out-of-state vendors who do have a place
of business, employees or other sufficient contacts in Georgia are required to collect the tax on purchases made by
Georgia residents.
ST-3USE (04/07)


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