Form St-100.3 Instructions - Quarterly Schedule B

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Sales tax identification number
208
Page  of 4 ST-100.3 (6/07)
Quarterly Schedule B
Quarterly Schedule B
Consumer’s Utility and Fuel Taxes for Residential
and Nonresidential Gas, Electricity, Refrigeration,
Instructions
and Steam, and Sales of Heating Fuels
Report transactions for the period June 1, 2007, through August 31, 2007.
For each jurisdiction, multiply the total of Column C and Column D
Who must file
by the tax rate in Column E, and enter the resulting tax in Column F.
Complete and file Form ST-100.3, Quarterly Schedule B, if you:
After entering information for all jurisdictions required, separately
• Provide nonresidential utility services in the city school districts
total Columns C, D, and F. Enter the total in the column total
(including the counties and cities in which they are located) listed
boxes of Part 3. Also enter these totals on Form ST-100, page 2,
in Part 3 of Form ST-100.3.
Columns C, D, and F, in boxes 3, 4, and 5.
• Provide residential energy sources and services subject to tax.
Note: Include all other sales of gas, propane in containers of
• Are a vendor supplying the above services or are billing tenants
100 pounds or more, electricity, and steam for nonresidential
on a sub-metering basis.
use, and all sales of refrigeration in localities not listed in Part 3
of Form ST-100.3, in the amount(s) reported on Form ST-100, in
• Purchased the above services or property without payment of
Step 3. Use Form ST-100 (or other schedules) for reporting other
tax (under direct payment permits, exempt purchase certificates,
purchases subject to tax upon which the tax has not been paid.
or otherwise).
Industrial users who have not paid tax must report their taxable
Report sales of nonresidential gas, propane in containers of
usage of utilities purchased in New York on Form ST-100.3, or on
100 pounds or more, electricity, refrigeration, and steam to a
the appropriate jurisdiction line on Form ST-100.
Qualified Empire Zone Enterprise (QEZE) on Form ST-100.3-ATT,
Quarterly Schedule B-ATT.
Filing this schedule
If you must file Form ST-100.3, you must also complete
File a completed Form ST-100.3 and any other attachments with
Form ST-100, New York State and Local Quarterly Sales and Use
Form ST-100 by the due date. Please be sure to keep a copy of
Tax Return. Report in Step 3 of Form ST-100 any taxable sales and
your completed return for your records.
purchases not being reported on this or any other schedule.
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Specific instructions
See Form ST-100-I, Instructions for Form ST-100.
Identification number and name — On page 1, print the sales tax
identification number and legal name as shown on Form ST-100 or
on your business’s Certificate of Authority for sales and use tax. If
you file single pages (e.g., printed from Web site), please also enter
your sales tax identification number at the top of each page where
space is provided.
Credits — Reduce the amount of taxable sales and services to be
entered on a jurisdiction line by the amount of any credits related to
that jurisdiction. If the result is a negative number, precede it with a
minus sign (-).
PART 1
Enter in Column C your taxable sales of gas, propane in containers
of 100 pounds or more, electricity, and steam for residential use,
to customers in the school districts and localities that impose the
tax, listed in Part 1. Do not report these same sales in Parts 2 or
3 of this form. Multiply Column C by the tax rate in Column D, and
enter the resulting tax in Column E. After entering information for all
jurisdictions required, separately total Columns C and E, and enter
the totals in the column total boxes of Part 1. Also enter these totals
on Form ST-100, page 2, Columns C and F, in boxes 3 and 5.
PART 2
Enter in Column C your taxable sales of coal, fuel oil, and wood
for residential heating, in the cities and counties listed in Part 2. Do
not report these same sales in Parts 1 or 3 of this form. Multiply the
Column C amount by the tax rate in Column D; enter the resulting
tax in Column E. After entering information for all jurisdictions
required, separately total Columns C and E, and enter the totals
in the column total boxes of Part 2. Also enter these totals on
Form ST-100, page 2, Columns C and F, in boxes 3 and 5.
PART 3
Enter in Column C your taxable sales of gas, propane in containers
of 100 pounds or more, electricity, and steam for nonresidential
ST-100
use, and all sales of refrigeration.
B
Report in Column D your purchases of the property and services
Insert Form ST-100.3
listed above that were made without payment of tax (under direct
inside Form ST-100
payment permits, exempt purchase certificates, or otherwise).

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