Form St-3 - Sales And Use Tax Return (St-3) Instructions - 2013 Page 5
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Part D – Vendor’s Compensation Calculation
LINE
1
Record Total Sales and Use Tax on non-motor fuel sales/use up to and including
$3000 (from total on Part A, Lines 4 + 5 + 6 + 10). Multiply this amount by 3% (or
.03) Vendor’s Compensation and record result.
2
Record Total Sales and Use Tax on non-motor fuel sales/use over $3000 (from total
on Part A, lines 4 + 5 + 6 + 10). Multiply this amount by .5% (or .005) Vendor’s
Compensation and record result.
3
Record Pre-paid Local Sales/Use tax for on-road motor fuel; if applicable (see Pre-
paid Local Sales Tax on Motor Fuel Schedule at DOR website). This schedule must
be completed and submitted with Form ST-3 (Sales and Use Tax Return). Multiply
this amount by 3% (or .03) Vendor’s Compensation and record the result.
4
Record State and Local sales/use tax due on off-road motor fuel; if applicable (from
Off-Road Fuel Worksheet at DOR website; this worksheet is not required to be filed
with the return – keep for taxpayer’s records).
5
Total above Vendor’s Compensation amounts for Total Vendor’s Compensation and
record this amount on Part A, line 11.
Part E – Bad Debt Reporting
LINE
1
Record bad debt losses incurred on taxable Georgia sales.
2
Record recoveries on Georgia bad debt that were previously written off.
Part F – Certification and Signature
The return must be completed and signed in order to be considered timely filed.
Additional Instructions
Amended Returns
An Amended return must be submitted on an ST-3 Sales and Use Tax Return with the
Amended Return Box checked. The Amended return should reflect the changes to the original
sales and use tax return information as well as the unchanged data.
Master Accounts
Any dealer with four or more locations is required to report on a consolidated Sales and Use
Tax form (ST-3). Master accounts should file their sales and use tax return online using the
Georgia Tax Center (https://gtc.dor.ga.gov).
Penalty and Interest on Delinquent Returns
•
Returns and payments are considered timely if postmarked by the due date of the return
th
(the 20
day following the close of the reporting period). Taxpayers will be billed penalty
and interest for all returns and payments filed after this date.
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