Form St-3 - Sales And Use Tax Return (St-3) Instructions - 2013 Page 4
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based on the fair market value of the table, at the rate in effect in the jurisdiction
where the withdrawal from inventory occurs. The manufacturer should calculate the
use tax due by multiplying the combined state and local use tax rate by $700.00 and
recording the resulting use tax. The use tax Reason Code is 02.
A Georgia resident or Georgia business purchases an item for $800.00 via the
internet or by catalog, and the seller does not charge sales tax. The purchaser owes
use tax based on the rate in effect in the jurisdiction where the purchaser takes
possession of the item. The purchaser should calculate state use tax by multiplying
the applicable state use tax rate by $800, and recording the resulting state use tax
due with the use tax Reason Code 03. The purchaser should calculate the local use
tax due by multiplying the applicable local use tax rate by $800.00 and recording the
resulting local use tax due with the use tax Reason Code 04.
A Georgia resident or Georgia business purchases a $900.00 item outside of
Georgia, pays the other state’s 5% state sales tax at the time of purchase and
returns to Georgia with the item. The purchaser will receive credit against Georgia’s
4% state use tax due and thus
owes
no additional state use tax. The purchaser
owes local use tax at the rate in effect in the jurisdiction where the purchaser lives or
where the business is located. The purchaser should calculate the local use tax due
by multiplying the applicable local use tax rate by $900.00 and recording the
resulting local use tax due. The use tax Reason Code is 04.
Additional addendum pages (Form ST-3 Addendum Use) may be found on the
Department of Revenue’s website at
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Record the Addendum Page Total. Sum the above Use Tax Amount column for the
Total Use Tax.
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Record the sum of Lines 20-23 as Total Use Tax and record this amount on Part A,
Line 5.
Part C – TSPLOST Sales & Use Tax
TSPLOST Sales and Use Tax – This section should ONLY be completed by
individuals or businesses who have made taxable sales within or owe use tax
to the counties listed in Part C (TSPLOST Sales & Use Tax).
LINE
1-46
Column A: TSPLOST Taxable Sales - Record Taxable Sales by county (Total
County Sales LESS sales of energy to manufacturers, and all other tax exempt
sales).
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Record the sum of taxable sales Lines 1-46, Column A.
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Multiply taxable sales (Line 47) by .01.
1-46
Column B : TSPLOST Use Tax - Record TSPLOST use tax amount due. Use tax
is due if applicable TSPLOST sales tax was not paid on an item purchased or leased
and that item has been placed into “use” within one of listed counties.
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Record the sum of use tax Lines 1-46, Column B.
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Record the sum of Lines 48-49 as Total TSPLOST Tax and record this amount on
Part A, Line 6.
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