TAX YEAR 2017 I ROLLED MONEY WITH AN IRS DISCRIPTION CODE G WITH A DISTRIBUTION CODE 1 TO AN SEP IRA 3 YEARS LATER TO AN ANNUITY IS THIS TAX EXEMPT.

You may need to clarify your question, but what it sounds like is you purchased an annuity with the funds in your  SEP IRA.  If you bought the annuity inside a SEP IRA, it is not a taxable transaction.  If you took a distribution from the SEP, and bought an annuity without rolling it into another IRA first, then that would be a taxable transaction.