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Sales & Use Tax Return (ST3) General Instructions Listed below are the general instructions for completing your Georgia Sales & Use Tax return. Record the Sales and Use Tax number (STN), name and
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Sales and use tax is a consumption tax imposed by the state on the sale of retail goods and services.
Businesses selling goods and services subject to the tax are required to file sales and use tax returns.
You can fill out sales and use tax forms online or by mail, providing information about your sales and use tax liability.
The purpose of sales and use tax is to generate revenue for the state by taxing consumption.
You must report your taxable sales, exemptions, and total tax due on your sales and use tax return.
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