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ST-809-

(4/04) Page 3 of 4

Step 2

Short method of calculating tax due

of 3

1 Comparable quarter of previous year

.........

(see

in instructions)

2 Tax due

(one-third of box 1 amount)

....................................................

3 Credit for prepaid sales tax

(see

in instructions)

..........................

4 Net tax due

............................................................................

(subtract box 3 amount from box 2 amount)

5 Credits

...........................

(attachments required, see

in instructions)

6 Advance payments

.......................................

(see

in instructions)

Credits

7 Add box 5 amount to box 6 amount ......................................................................................................

8 Sales and use tax due

(subtract box 7 amount from box 4 amount)

..........................................................

Enter in box 5 of Step 2 the credits claimed against

9 Penalty and interest

..........................................................................................

(see

in instructions)

the tax other than credits taken in box 3 of Step 2.

10 Amount due

(add box 8 amount to box 9 amount; see

in instructions)

................ Pay this amount

Do not claim any vendor collection credit in this

box.

Report empire zone (EZ) credits in this box and file

Credit for prepaid sales tax

Form AU-11, Application for Credit or Refund of

Sales or Use Tax , separately from your return. Mail

Enter in box 3 of Step 2 the amount of sales tax

Form AU-11 and all substantiation to the address

prepaid to your suppliers on motor fuel or diesel motor

shown on the form. Indicate on Form AU-11 the

fuel sold at retail or used during the month covered by

Comparable quarter of previous year

period of the return on which you are taking the

this return.

credits.

Enter in box 1 of Step 2 total taxes that were due

Registered distributors of motor fuel or diesel motor

(before deducting credits or advance payments) for the

fuel should also include in box 3 of Step 2 amounts

Enter the total EZ credits and other credits you can

comparable quarter of the previous year. Make

prepaid with Form FT-945/1045 on motor fuel or diesel

substantiate but cannot identify with a specific

adjustments to reflect any new, increased, or

motor fuel sold at retail (whether taxable or

locality. You must substantiate all credits in this

decreased taxes. (See Short method adjustment

nontaxable*), or used during the month covered by

box.

below . )

this return.

Form ST-810.10, Quarterly Schedule FR for

Substantiate other credits reported in box 5 of

*Exception: Credit for prepaid sales tax on motor

Step 2 by attaching a statement explaining the

Part-Quarterly Filers: When entering the total taxes

fuel or diesel motor fuel that you sold in bulk (that

basis for the credit and any other supporting

that were due for the comparable quarter in the

is, through a marketing location, other than a retail

documents (for example, credit for tax a contractor

previous year, include the amount reported on page 3,

service station) to an exempt purchaser or

paid on purchases of materials that were then used

Column F, box 8, of the Form ST-810.10 filed for the

delivered out of state to your customer should be

to perform repairs that are subject to the tax). Your

comparable quarter. The amount in box 8 is the total

reported on Form FT-945/1045.

substantiation must include the taxing jurisdiction,

taxes reported on motor fuel and diesel motor fuel

Include in box 3 of Step 2 the prepaid sales tax credit

rate of tax paid, and calculations used to determine

before deducting the credit for prepaid sales tax on

on cigarettes you claimed for the month.

the amount of credit.

either of these fuels.

Short method adjustment

When the combined rate has been increased or decreased, multiply

the adjustments for all such localities and add this amount to, or

the total taxable sales and purchases subject to tax reported for that

subtract it from, the taxes due for the comparable quarter last year.

locality in the comparable previous quarter by the difference between

Enter this adjusted total in box 1 of Step 2. List the names of the

the new and old rates. If a new local tax was enacted since the end

localities and the amount of the adjustment (show negative

of the comparable previous quarter, use current records to estimate

balances in parentheses) for each in the dedicated space below

taxable sales and purchases subject to tax in that locality for three

the Step 2 box.

months and multiply this amount by the new local tax rate. Total

Example:

The entries in this example are fictional. Do not use these figures when completing your return.

City “Y” increased its local tax and County “D” decreased its local tax. If a vendor reported taxable sales for City “Y” in the previous year’s comparable

quarter and sales were also made in County “D” during that quarter, the adjustments would be computed as follows:

Combined Rate

Increase

Taxable

Locality*

Current

Comparable Quarter

(Decrease)

Sales **

Adjustment*

City “Y”

$250,000

$2,500

County “D”

(2%)

3,000

(60)

Total adjustments to be added to comparable previous year’s quarter .........................................................................................................................

$2,440

* Enter locality and adjustment information in the dedicated space below the Step 2 box.

** Includes purchases subject to tax.

Determine penalty and interest

For an estimate of your penalty and interest amount,

Advance payments

call 1 800 972-1233. A Tax Department representative

Enter in box 6 of Step 2 any tax you paid in advance.

f you are filing your return late or not paying the full

will calculate this estimate for you. Or you can use our

amount due, or both, you owe penalty and interest.

Do not include sales tax prepayments due on motor