Form St-3 - Sales And Use Tax Return (St-3) Instructions - 2013 Page 2
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Part B - Sales Tax Distribution Table
Do not report Transportation Local Option (TSPLOST) sales and use tax in Part
B; Transportation Local Option (TSPLOST) sales and use tax will be reported in Part
C.
LINE
1
Record the Taxable State Sales (Total State Sales LESS sales of energy to
manufacturers, and all other tax exempt sales). Multiply this amount by the applicable
state tax rate and record the Sales Tax Amount for the State.
2
Record ONLY Taxable State Sales of energy sold to manufacturers. Multiply this
amount by the applicable state tax rate (for energy sold to manufacturers) and record
the Sales Tax Amount.
3
Record Taxable Sales for the City of Atlanta (Total sales made within the City of
Atlanta LESS sales of energy to manufacturers, sales of motor vehicles, and all other
tax exempt sales). These sales are also required to be included in county sales
below (044 Dekalb County and/or 060 Fulton County). Multiply this amount by the
applicable sales tax rate for the City of Atlanta and record the Sales Tax Amount.
4
Record ONLY Taxable Sales of energy sold to manufacturers within the city limits of
Atlanta. Multiply this amount by the applicable tax rate for the City of Atlanta (for
energy sold to manufacturers) and record the Sales Tax Amount.
5
Record Taxable Sales for Clayton County (Total sales to Clayton County LESS sales
of energy to manufacturers, sales of jet fuel, and all other tax exempt sales). Multiply
this amount by the applicable tax rate for Clayton County and record the Sales Tax
Amount.
6
Record ONLY Taxable Sales of jet fuel in Clayton County. Multiply this amount by the
applicable tax rate for jet fuel in Clayton County and record Sales Tax Amount.
7
Record ONLY Taxable Sales of energy sold to manufacturers in Clayton County.
Multiply this amount by the applicable tax rate for Clayton County (for energy sold to
manufacturers) and record the Sales Tax Amount.
8
Record Taxable Sales for Muscogee County (Total sales to Muscogee County LESS
sales of energy to manufacturers, sales of motor vehicles, and all other tax exempt
sales). Multiply this amount by the applicable tax rate for Muscogee County and
record the Sales Tax Amount.
9
Record ONLY Taxable Sales of motor vehicles in Muscogee County. Multiply this
amount by the applicable tax rate for motor vehicles in Muscogee County and record
Sales Tax Amount.
10
Record ONLY Taxable Sales of energy sold to manufacturers in Muscogee County.
Multiply this amount by the applicable tax rate for Muscogee County (for energy sold
to manufacturers) and record the Sales Tax Amount.
11-17
Use lines 11-17 and additional addendum pages as needed to record taxable sales
for all other counties. List the county name and corresponding county jurisdiction
code (see Rate Chart) in which taxable sales were made. Record taxable sales,
multiply this amount by the applicable county tax rate and record the Sales Tax
Amount. NOTE: Energy sold to manufacturers must be recorded by county on
a separate line item from other taxable sales (See Example).
Example:
Taxpayer has $50,000 in total taxable sales for Cobb County which
includes $10,000 in energy sold to a manufacturer. On line 11 (or next available line
item in Part B or related addendum) list Cobb County (jurisdiction code 033), record
$40,000 in total sales to Cobb County ($50,000 less $10,000 energy sales to a
manufacturer), multiply this amount by the applicable tax rate for Cobb County and
record the Sales Tax Amount. On Line 12 (or next available line) list Cobb County
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