Form St-3 - Sales And Use Tax Return (St-3) Instructions - 2013 Page 6
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Penalty is calculated separately for the state and all local taxes in aggregate. A penalty of
5% (.05) of the tax due or five dollars ($5.00), whichever is greater, for the state and for the
local taxes will be billed after the return is processed. This penalty will be billed for each
month, or fraction of a month, when the return is delinquent. The penalty amount will be
25% (.25) or twenty-five dollars ($25.00), whichever is greater.
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Interest is also calculated separately for the state and local taxes that are delinquent.
Interest is calculated at 1% (.01) of the amount delinquent for each month, or fraction of a
month, and will continue as long as the taxes are delinquent.
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Vendor’s Compensation is only given when both the payment and return are submitted
timely. Taxpayers who are mandated to file electronically will not receive vendor’s
compensation if a paper return and/or payment is submitted.
Mailing Instructions
Mail the return to the following address:
State of Georgia, Department of Revenue
PO BOX 105408
Atlanta, GA 30348-5408
Additional forms and information may be obtained from: Department of Revenue website/Forms.
https://etax.dor.ga.gov/
If you need additional assistance, please contact Taxpayer Service at 1-877-423-6711. A list of
the Regional Offices can be found at
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