Little Girl Attitudes

Be her example. Talk to her the way you want her to talk to you. My daughter is six and almost the DAY she turned three was when I started having problems...
My opinion is, the first couple of times do as the previous responses have said and remind her that you don't speak like that to mom/dad/adults and even "our friends" (is what I say to my daughter). Then if she continues to use the tone and attitude, don't respond to her.
When my daughter calls me, I always try to say yes ma'am because I want her to use that with adults...

I always start my posts with "I could be wrong" but if I were in your shoes, I would pull back and figure out what I am doing to allow or perpetuate her thinking this is okay. The second after the tone comes out of her mouth, what do you do? If you verbally reprimand her and then do what she wants, she is learning that if she lives through your reprimand, she is going to get what she wants. The reprimand needs to be something that is distasteful to her - time out, time without a toy, staying home from an outing. At three you may need to create something to take away (I know that sounds terrible). Second, you need to quickly and briefly tell her how she should respond (model a good tone) or how you want her to address you. So when the time comes when she uses the tone, tell her in a nonchalant way..honey, no, you cannot sound like xyz to Mommy, I want you to abc. I would then implement the reprimand (like a 1-minute time out). Once the time out is done, tell her how she should talk to you…like maybe some on TV (Dora) or something. If she’s 3 going on 30 – she’ll get it.

i love what angie said! my mom use always say,"you forget who you are talking to!" it helped that they always followed trough with what ever consequence they set.