Schedule 306a (Form 306) - Coal Sold For Coal Credit To Qualified Purchasers - 2003

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Coal Sold For Coal Credit To
*VA306A103000*
2003 - SCHEDULE 306A
(Form 306)
Qualified Purchasers
VA Department of Taxation
Page ____ of ____
Name of Company as it Appears on Form 306
Virginia Account Number
FEIN or SSN
The Coalfield Employment Enhancement Tax Credit is based in part on the number of tons of coal sold during the taxable
year which were mined in Virginia. Any person who grants a certificate to a purchaser certifying that coal purchased was
Virginia-mined for purposes of claiming one of the other coal related credits (qualifying steam producers tax credit, coal
employment and production incentive tax credit, and the cogenerators and small power producers tax credit) and also claims
the Coalfield Employment Enhancement Tax Credit must complete this schedule. Use the instructions below to complete
columns A through F. Attach a separate schedule if more space is needed.
Column A:
Date of coal sale and certification
Column B:
Invoice number for the sale
Column C:
Name of the purchasing firm
Columns D - F: Mining method used to extract the coal sold: Underground: seam thickness 36" or less, Underground:
seam over 36", or surface mining. If a sale involved more than one mining method, use a separate line for
each method. If you are unable to identify the mining method because the coal was commingled, allocate
the tonnage to each mining method and attach a statement explaining the allocation method. Number of
tons sold to the firm in Column C for which the certificate of qualification was issued. If more than one
mining type is shown, specify tons mined by mining type.
Total Rows:
After entering all sales, add the total tonnage amount for each mining type and enter the totals on the
TOTAL rows at the bottom of the page. Transfer the totals to Form 306, Part II, Line 2, as directed for
each row.
Column A
Column B
Column C
Column D
Column E
Column F
Number of Tons Sold
Number of Tons Sold
Number of Tons Sold
Date Coal
Name of Firm
Mined from Underground
Mined from Underground
Using Surface Mining
Was Sold
Invoice Number
Purchasing Coal
Seams 36" or Less
Seams Over 36"
Method
1
2
3
4
5
6
7
8
9
10
11
12
Total tons from Column D: Seam 36" or less. Enter here and on Form 306, Part II, Line 2, Col. A
Total tons from Column E: Seam over 36". Enter here and on Form 306, Part II, Line 2, Col. B
Total tons from Column F: Surface mining method. Enter here and on Form 306, Part II, Line 2, Col. C

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