Taxpayer Services Division
Top Ten Sales and Use Tax Filing Errors

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:

  1. 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.
  2. 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.
  3. Dealers using blank or computer-generated forms are not entering the correct reporting period.
  4. 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 Sheets.
  5. 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.
  6. 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 tax type.
  7. 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.
  8. 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.
  9. Dealers are failing to claim vendor's compensation when timely filing and remitting to the State.
  10. County tax distributions do not match the total amounts for each tax type on the front of the report form.