Business Procedures Manual

Fiscal Affairs Division

19.6 Sales Tax Collection and Reporting

(Last Modified on July 3, 2019)

Institutional sales that are subject to state of Georgia sales tax must be reported on Department of Revenue form ST-3. Generally, the form provides space for reporting total sales, taxable sales (including local option sales taxes), taxes collected, vendor’s compensation, and amount to be remitted. The report is due the 20th of the month for the preceding month’s sales.

If the amount to be remitted exceeds $15,000, the funds should be remitted electronically.

Note: Electronic remission requires an application and approval process.

Complete details may be found at the Department of Revenue web site:

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