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We report on a precision measurement of the ratio ${\cal R}_{\tau\mu}^{\Upsilon(3S)} = {\cal B}(\Upsilon(3S)\to\tau^+\tau^-)/{\cal B}(\Upsilon(3S)\to\mu^+\mu^-)$ using data collected with the BaBar detector at the SLAC PEP-II $e^+e^-$ collider. The measurement is based on a 28 fb$^{-1}$ data sample collected at a center-of-mass energy of 10.355 GeV corresponding to a sample …