INSTRUCTIONS: GEORGIA CONSUMER'S USE TAX RETURN (Form ST-3USE)

Georgia residents who are not registered dealers with permits for sales and use tax must file a form ST-3USE if they owe use tax on any tangible personal property purchased for use within the state on which no state sales tax was collected. This document can be obtained from the website of the Georgia Department of Revenue.

Georgia Consumer's Use Tax Return ST-3USE Step 1: At the top of the page, enter your Social Security number, as well as your Federal Employer Identification Number if applicable.

Georgia Consumer's Use Tax Return ST-3USE Step 2: In section one, enter your name and complete address, including the city or town, state, zip code and county.

Georgia Consumer's Use Tax Return ST-3USE Step 3: If the county in which the tangible personal property was put into use is different from your address, enter its name in section two.

Georgia Consumer's Use Tax Return ST-3USE Step 4: In section three, you are required to document all applicable purchases. If more space is required to document all purchases, attach additional sheets. In the first column, give the name and address of the seller. In the second column, give a written description of the property. In the third column, give the date of purchase.

Georgia Consumer's Use Tax Return ST-3USE Step 5: In the fourth column, give the sale price of the property.

Georgia Consumer's Use Tax Return ST-3USE Step 6: On line four, add the values from the fourth column to determine the total price of all tangible personal property on which use tax must be paid.

Georgia Consumer's Use Tax Return ST-3USE Step 7: Multiply line four by 4% to determine your state use tax owed. Enter this on line five.

Georgia Consumer's Use Tax Return ST-3USE Step 8: Go to the URL listed in the instructions to determine your county's use tax rate. Calculate the amount owed on line six.

Georgia Consumer's Use Tax Return ST-3USE Step 9: If you live in the city of Atlanta, multiply line 4 by 1% and enter the result on line seven. Add lines five, six and seven and enter the total on line eight. If sales tax was paid in other states, enter this on line nine and subtract it from line seven. Enter the resulting total due on line ten. Sign and date the form.