Form St-1-X - Amended Sales And Use Tax Return Information And Instructions

If you checked Reason 2c (merchandise sold to a tax-exempt

Part 4: Individual Line Instructions

organization), you must also write the organization’s tax-

Special instructions for specific lines in Part 4 are below. See

exempt “E” number on the line provided. If you sold the

your original Form ST-1 instructions for any items that are not

merchandise to more than one organization, write each

explained below.

organization’s tax-exempt number on a separate sheet and

attach it to your return.

Line 10

Note: The organization’s tax-exempt number must have been

Complete this line only if you originally filed on time. If you

in effect on the day you made the sale.

filed on time, figure your discount at the rate of 1.75 percent

(.0175) of the amount you paid on time.

If you checked Reason 2g (other), please explain the reason

for the tax exemption on the lines provided. Attach additional

If you are increasing the amount of tax due, you may not

sheets if necessary.

increase the amount of your discount unless the increased

tax due is paid on or before the due date of the original return.

If you checked Reason 7 (the original IBT number was incor-

If you are decreasing the amount of tax due, you will need to

rect), you must write the correct IBT number on the line

refigure the amount of discount to which you are entitled

provided.

based on your new figures.

If you checked Reason 8 (the original liability period was

incorrect), you must write the correct liability period on the line

Line 16a

provided.

If you over-reported manufacturer's purchase credit on your

Check Reason 9 only if Reasons 1 through 8 do not apply.

original return, write the correct amount of credit on this line.

Please explain why you are correcting your original return on

This will increase your tax liability.

the lines provided. Attach additional sheets if necessary.

If you did not take your manufacturer’s purchase credit or

under-reported the credit on your original return and there are

Part 3: If you are claiming an overpayment, you

no other changes to that return, you should claim the credit on

must answer the following questions

a future return.

1 Did you collect the overpaid tax from your customer?

If you did not, skip Question 2 and go to Part 4.

Line 17

If you did not attach a sufficient number of original Forms

2 If you answered “yes” to Question 1, did you uncondition-

PST-2, Copy A to cover the amount claimed on your original

ally refund the overpaid tax? If not, we cannot approve

return, you may attach them to this return to receive credit. If

your request for credit until you have fully refunded the tax

you did not take credit for prepaid sales tax on your original

to your customer.

return and there are no other changes to that return, you

should attach the original Forms PST-2, Copy A to a future

Part 4: Correct your financial information

return to receive credit.

Complete Part 4 to make corrections to the financial informa-

tion on your return. The ST-1-X Worksheet for Line 2 can be

Line 22

found on the last page of this instruction booklet.

If you are increasing the amount of tax due, write in Column A

When writing your figures, please use whole dollar amounts

the total amount of any penalty you were assessed, plus any

by dropping amounts of less than 50 cents and increasing

penalty reported on your original return. If you choose not to

amounts of 50 cents or more to the next higher dollar.

figure your penalty in Column B, we will figure it for you.

If you are increasing the amount of tax due you may not

Also, write the appropriate tax rate for your location on the

increase the amount of your discount unless the increased tax

lines provided.

due is paid on or before the due date or your original return. If

you choose not to figure your penalty in Column B, we will

Column A

figure it for you.

Write the figures from your most recent return. These figures

If you are reducing the amount of tax due, you must refigure

may be from your original Form ST-1 or from any corrections

the amount of penalty you owe in order to receive credit in

you have made since you filed your original Form ST-1.

Line 30. The various types of penalties and their correspond-

ing rates are listed below.

Column B

Write the corrected figures. If there is no change from Column

Late-filing or nonfiling penalty

A, write the figures from Column A.

You owe a late-filing or nonfiling penalty if you do not file a

processable return by the due date.

Note: If you have an amount written in Column A that you are

Returns due on or after 1/ 1/ 01

reducing to zero, write “0” in Column B. Leaving the line in

This penalty is figured at the rate of 2 percent of the amount of

Column B blank may delay the processing of your return.

tax required to be shown due on the return, after subtracting

any payments made or credits allowed by the due date of the

Lines 1 through 28

return. This penalty cannot exceed $250. If your return is

Write the amounts in Columns A and B.

considered to be unprocessable and you do not correct it

within 30 days of the notice, an additional penalty equal to the

Lines 29 through 34

greater of $250 or 2 percent of the amount of tax shown due

Fill in Column B.

on the return will be imposed. This penalty can not exceed

$5,000 and will be assessed even if there is no tax liability

due.

ST-1-X Instructions (R-12/00)

Page 2 of 4

Form St-1-X - Amended Sales And Use Tax Return Information And Instructions - 2000 Page 2

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