INSTRUCTIONS: GEORGIA ADDENDUM SALES (Form ST-3)

Georgia businesses are required to document all sales tax owed and paid to the state by completing a form ST-3. If there is not sufficient space provided to document sales tax from all jurisdictions in which your business operates, you may attach the addendum sales form discussed in this article to provide all the necessary information. Both the form ST-3 and this addendum are found on the website of the Georgia Department of Revenue.

Georgia Addendum Sales ST-3 Step 1: At the top of the form, enter your sales and use tax permit number.

Georgia Addendum Sales ST-3 Step 2: Give the complete date of the end of the period for which you are filing this return.

Georgia Addendum Sales ST-3 Step 3: Those who are filing an addendum along with an amended return should indicate this with a check mark.

Georgia Addendum Sales ST-3 Step 4: Give your complete name and street address.

Georgia Addendum Sales ST-3 Step 5: In the first column of the table provided, give the name of all additional jurisdictions from which you owe sales tax which are not listed on your form ST-3.

Georgia Addendum Sales ST-3 Step 6: In the second column, enter the jurisdiction code. This can be found on the rate chart which gives the code and tax rate for every county, which can be found on the website of the Georgia Department of Revenue.

Georgia Addendum Sales ST-3 Step 7: In the third column, give the total of your taxable sales rounded to the nearest whole dollar for each jurisdiction.

Georgia Addendum Sales ST-3 Step 8: In the fourth column, enter the tax rate for each jurisdiction.

Georgia Addendum Sales ST-3 Step 9: Multiply the values in the third column by those in the fourth column to determine the sales tax due. Enter this product in the fifth column.

Georgia Addendum Sales ST-3 Step 10: Add all values in the fifth column and enter the sum at the bottom of the page.

Georgia Addendum Sales ST-3 Step 11: Transfer this value to line 22 on page 2 of the ST-3 form you are filing.

Georgia Addendum Sales ST-3 Step 12: Combine line 22 with the values listed for all other jurisdictions documented on your form ST-3 to determine your total sales tax due.