In the interest of reducing filing errors on its Sales and Use Tax Report Form (the
"ST-3"), the Sales and Use Tax Division would like all monthly and quarterly
filers to take note of the following list of common filing errors. The Division
hopes that sales tax filers will take advantage of this information and, as a result,
file cleaner, error-free returns that will also take less time and effort to complete.
Anyone having questions about any aspect of the ST-3 is invited to call the Sales
and Use Tax Division in Atlanta at 1-877-GADOR11 (1-877-423-6711) or their
nearest DOR Regional Office. Here is the Department's "Top Ten" list:
- Dealers using computer generated or blank forms are not entering the correct
sales and use tax number. Effective July 1, 1997, the Department no longer includes
the two-digit commodity code as part of the reporting number; therefore, use only
the 9-digit number for filing purposes.
- Dealers using blank forms are not entering their company name on the form.
Proper dealer identification is critical to ensure proper processing of the return.
Dealers using blank or computer-generated forms are not entering the correct reporting
- Dealers are failing to complete the county tax distribution for each type of
local tax on the back of the report form or the applicable 159 County Tax Distribution
- Dealers are not reporting total exemptions by tax type in the Exemption Schedule
Section on Part II on the front of the report form. Total exemptions for each applicable
tax type must be reported.
- Sales amounts should not be reported on the
County Tax Distribution Schedule in Part IV on the back of the report form. This
section is for the reporting of specific taxes being paid for each local county
- Dealers are failing to include total sales and taxable sales when reporting
tax. Total sales and taxable sales must be reported in Part I.A. when reporting
tax in Part I.B.
- Dealers are failing to check the box on the front of the report
form when making changes in trade name, address, ownership or telephone number
on the back of the return.
- Dealers are failing to claim vendor's compensation when timely filing and
remitting to the State.
- County tax distributions do not match the total
amounts for each tax type on the front of the report form.