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for current month (Line 20), minus credit

SCHEDULE OF TOTAL SALES

DISTRIBUTION SCHEDULE

memorandum (Line 21).

AND USE EXEMPTIONS

PART IV

PART II

Enter the total tax for each county by tax type.

If making payment through Electronic Funds

Enter the total sales and use for each tax type.

The distribution schedule on the back of the

Transfer, check the EFT Filer Box. Any

The total sales and use exemptions are

report form provides 12 areas for the reporting of

dealer making payment through Electronic

transferred from your exemption worksheet. The

county taxes. Please enter the county code and

Funds Transfer is requested to mail the

exemption worksheet is not required to be

name using the county rate chart in the indicated

return using the special self-addressed

submitted with the return but must be retained for

areas on the distribution schedule. Use of

envelopes which are furnished on an annual

audit purposes.

supplemental distribution schedule for all 159

basis.

counties is required if distributing to more than 12

PART III

counties. The grand total for each tax type must

Original returns that are filed incorrectly

The return must be signed and dated before

balance with the tax amount for each tax type on

have to be corrected by filing an

mailing with your remittance, if applicable, in the

the front of the return. County tax distribution is

sales and use tax return and checking the

self –addressed envelope.

required to be completed for each collected tax.

amended box on the front of the return. The

amended return should be a full and

complete return for the month you are

amending, and be accompanied by a written

explanation stating the reason(s) why it is

being filed.

EXEMPTION WORKSHEET

The exemption worksheet is not required to be submitted with the return.

Total exemptions must be entered on the front of the return for each applicable tax type.

Line 1.

Enter all sales for resale and/or further processing, including motor fuel sales made for resale. Dealers purchasing property to

be resold must furnish the seller with a valid Certificate of Exemption.

Line 2.

Enter exempt sales to the Federal Government including sales of motor fuel. Purchases made by the Federal Government must

be supported with official purchase orders and a completed Certificate of Exemption, Form ST-5.

Line 3.

Enter exempt sales to the State of Georgia, c ounties, and municipalities thereof. The sales of gasoline and motor fuel for over

the road purposes to the State of Georgia, counties, and municipalities thereof are subject to the 2nd Motor Fuel tax.

Line 4.

Enter sales in bona fide interstate commerce. Sales of tangible personal property shipped or delivered by the seller outside

Georgia are sales in bona fide interstate commerce.

Line 5.

Enter sales and use that are not subject to 1% Motor Fuel, 2nd Motor Fuel, MARTA, Local Option, Towns County 2nd Local

Option, Special Purpose, Educational or Homestead Tax.

Line 6.

Enter the cost price of all tangible personal property purchased, rented, furnished, fabricated, or imported on which sales tax

was paid to the supplier(s) and /or lessor(s).

Line 7.

Enter taxable sales of all gasoline and/ or motor fuel purchased for on the highway use in the State column. Do not include the

State Excise Tax on taxable sales of gasoline or other motor fuel sales or sales to the Federal Government or State of Georgia,

counties, and municipalities claimed on lines 2 and 3 of the exemption worksheet.

Line 8.

Enter the State Motor Fuel Excise tax on all taxable gasoline and other motor fuels for highway use.

Line 9.

Enter the applicable exemption percentage of eligible food and b everage sales. Effective October 1, 1998 the applicable

percentage for State Tax is 100 percent. Additionally, the Homestead Tax on July 1, 1997, the Taliaferro County Local Option

Tax on October 1, 1998, and the Webster County Local Option Tax on January 1, 1999 is 100 percent. All other local county

taxes do not apply to the exemption

Line 10. Enter the total of all other exempt sales authorized by law.

Totals. Enter the total of all exemptions for each tax type in the total of sales and use tax exemptions on the front of the return.

MASTER INSERTS

Any dealer with 4 or more locations is required to report on a consolidated sales and use tax report form (ST-3). Consolidated reporting

requires each individual location to be reported on a master insert declaring total gross motor fuel and non-motor fuel sales and use,

total tax due by tax type, and the calculation of vendor’s compensation by location. Failure to submit the master insert to the State may

result in the total loss of vendor’s compensation.

For your convenience in obtaining assistance in form preparation, general tax information, or forms, below is a list of phone numbers

for taxpayer assistance and local regional offices.

Taxpayer Assist.

(404) 656-4071

Columbus

(706) 649-7451

Morrow

(770) 960-2000

Albany

(912) 430-4241

Morrow

(770) 960-2000

Rome

(706) 295-6667

Athens

(706) 542-6058

Lithia Springs

(770) 732-5812

Savannah

(912) 356-2140

Augusta

(706) 737-1870

Macon

(912) 751-6014

Tucker

(770) 724-6500

DEPARTMENT OF REVENUE WEBSITE

FORMS FACSIMILE INFORMATION

TELEPHONE NUMBER - (404) 656-4293

Instructions For Report Preparation And Exemption Worksheet - Georgia Department Of Revenue Page 2

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