Form ST-3

Part C – Vendor’s Compensation Calculation

Line 1

Calculate the total state and local sales and use tax on non-motor fuel sales by adding Lines 4, 5, and 9 of Part A and subtracting sales and use tax on off-road motor fuel, if applicable. Record the first $3000 of state and local sales and use tax on non-motor fuel sales in the "Tax Amounts" column. Multiply the amount in the "Tax Amounts" column by the rate.

Line 2

Record the amount of state and local sales and use tax on non-motor fuel sales that exceeds $3000 in the "Tax Amounts" column. Multiply the amount in the "Tax Amounts" column by the rate.

Line 3

Record pre-paid local sales/use tax for on-road motor fuel (from Form ST-3 Motor Fuel), if applicable. Multiply the tax amount by the rate.

Line 4

If applicable, record the state and local sales and use tax on off-road motor fuel in the "Tax Amounts" column. Multiply the amount in the "Tax Amounts" column by the rate.

Line 5

Record the sum of Lines 1, 2, 3, and 4; and record this amount on Part A, Line 10.