Form St-3 - Sales And Use Tax Return (St-3) Instructions - 2013 Page 3
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11Page 3
(jurisdiction code 033E), record total sales of energy to manufacturers of $10,000,
multiply this amount by the applicable tax rate for Cobb County (for energy sold to
manufacturers), and record the Sales Tax Amount.
Line
Jurisdiction
Jurisdiction
Taxable
Tax
Sales Tax Amount
Code
Sales
Rate
11.
Cobb
033
40,000
2%
800
12.
Cobb
033E
10,000
1.75%
175
Additional addendum pages (Form ST-3 Addendum Sales) may be found on the
Department of Revenue’s website at
18
If additional addendum pages were completed, record the total Sales Tax Amount
from all forms.
19
Record the sum of Lines 1-18 as Total Sales Tax and record this amount on Part A
Line 4.
Part B – Use Tax Distribution Table
LINE
20-22
Use lines 20-22 and additional addendum pages as needed to record State and
Local Use Tax Amount by jurisdiction of use. Do not report Transportation Local
Option (TSPLOST) use tax due in Part B; Transportation Local Option (TSPLOST)
use tax will be reported in Part C. For each entry, record the jurisdiction of use code
(county code), and reason code. Use tax is due if applicable Georgia sales tax was
not paid on an item purchased or leased and that item has been placed into “use”
within Georgia. Jurisdiction of Use means the county in which the product/service
was first used in Georgia. Use tax Reason Codes are as follows:
Code
Reason
01
Georgia Use – item purchased tax-paid in Georgia and used in another
county having a higher local tax rate.
02
Georgia Withdrawal from Inventory.
03
Import-Use (State tax only). The jurisdiction “State” (000) must be used
for this code.
04
Import-Use (Local tax only)
Examples of taxable transactions, Jurisdiction of Use, and Reason Codes include:
A contractor purchases an item for $600.00 in a Georgia county where the total
sales tax rate is 6% and uses the item to fulfill a contract in a jurisdiction where the
total sales tax rate is 8%. The contractor owes additional use tax of 2% and should
record local use tax due of $12.00 ($600.00 x .02). The use tax Reason Code is 01.
A Georgia furniture manufacturer withdraws a table worth $700.00 from inventory to
use in the business’s break room. The manufacturer owes state and local use tax
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial