Instructions For Form St-809 - New York State And Local Sales And Use Tax Return For Part-Quarterly Filers Page 3
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5Page 2 ST-809-I (1/00)
including sales of motor fuel and diesel
files. If a change occurs, complete the form
Enter the total EDZ credits and any credits
motor fuel and purchases of items and
and send it to the address listed as soon as
that can be substantiated but cannot be
services subject to use tax minus credits
possible.
identified with a specific locality. You must
that can be identified with a specific locality
substantiate all credits taken on this line.
Type of business — Describe your
(other than economic development zone
principal business activity or type of
Line 2b — Advance payments including
credit(s)).
business in the space provided (for
PrompTax payments
Substantiate credits that can be identified
example, retail grocery, wholesale furniture,
If you paid part of your tax in advance,
with a specific locality by attaching a
etc.).
enter the total amount of these payments
statement explaining the basis for the
Consolidated return — If you have more
on line 2b. Include PrompTax payments on
credit claimed and any other supporting
than one place of business, and are
this line. Do not report sales tax
documentation (for example, credit for tax
reporting for all business locations on this
prepayments due on motor fuel or diesel
a contractor paid on the purchase of
return, check the appropriate box. If you
motor fuel as advance payments. Report
materials that were then used in
checked this box and your New York State
these prepayments on Form FT-945/1045.
performing repairs that are subject to the
identification number does not end with a
tax). Your substantiation must include the
“C,” attach a list of your business locations.
Line 4 — Interest and penalties
taxing jurisdiction, rate of tax paid, and
If your identification number ends with a
If you file your return or make payment
calculations used to determine the amount
“C” and you have added or deleted
after the due date, you must pay a late
of credit claimed.
locations since your last return, attach a
filing charge that consists of interest and
Do not include on this line any amounts
list of these and indicate addition or
penalty. See Interest and penalty
reported on Form FT-945/1045, Report of
deletion next to each location.
computation on page 3.
Sales Tax Prepayment on Motor Fuel/
Do not report on Form ST-809 the
Diesel Motor Fuel.
Line 5 — Amount due
additional 5% tax imposed on information
Do not take any credit on line 1a for
and entertainment services furnished by
Enter the amount on line 3 plus any
prepaid sales tax on motor fuel or diesel
way of telephone and telegraph or the 5%
amount reported on line 4.
motor fuel that was sold or used during the
tax imposed on passenger car rentals. You
Short method
month (see line 1b instructions).
must maintain records of and report and
pay these taxes on Form ST-810.
Line 1a — Comparable quarter of the
Line 1b — Credit for prepaid sales tax
prior year
Vendor collection credits claimed for any
— Enter the amount of sales tax prepaid to
period filed cannot be included with
Enter the total state and local sales and
your suppliers on motor fuel or diesel
other credits taken on Page 1,
use taxes that were due (before deducting
motor fuel sold at retail or used during
Line 2a of Form ST-809. The credit can
credits or advance payments) for the
the month covered by this return.
only be claimed on page 3 of the
comparable quarterly reporting period of
subsequent quarterly return,
— Registered distributors of motor fuel or
the preceding year, adjusted to reflect any
Form ST-810.
diesel motor fuel should also include
new, increased or decreased local sales
amounts prepaid with Form
and use taxes. See Short method
Summary of business
FT-945/1045, Report of Sales Tax
adjustment on page 3.
activities
Prepayment on Motor Fuel/Diesel Motor
Notice to vendors who file Schedule FR
Fuel , on motor fuel or diesel motor fuel
Box A — Gross sales and services
When entering the total state and local
sold at retail (whether taxable or
taxes that were due for the comparable
nontaxable*) or used during the month
Enter the total dollar value of sales made
quarter of the previous year, you must
covered by this return.
by the business, including those exempt
include the amount reported on Line A,
from sales tax (other than motor fuel or
* Exception: Credit for prepaid sales tax
column (e) of the Schedule FR filed for the
diesel motor fuel sales). Do not include in
on motor fuel or diesel motor fuel that
comparable quarter. The amount entered
this figure the amount of sales tax
you sold in bulk (that is, sold through a
on line A is the amount of taxes reported
collected. Include all sales made within
marketing location other than a retail
on motor fuel or diesel motor fuel before
New York State (even if for delivery outside
service station) to an exempt
deducting the credit for prepaid sales tax
New York State) and sales made at
purchaser or delivered out of state to
on either of these fuels.
business locations outside New York State
your customer should be claimed on
for delivery into New York State. Do not
Return for
Use comparable
Form FT-945/1045.
include sales made at business locations
month ending: quarterly period:
Include on line 1b the prepaid sales tax
outside New York State that do not involve
March 31
credit on cigarettes you claimed for the
deliveries into New York State.
March 1 - May 31
April 30
month.
Box B — Taxable sales and services
June 30
June 1 - August 31
Enter the total dollar amount of the sales
Line 2a — Credits not identified
July 31
reported in Box A that are subject to New
Enter the total amount of credits claimed
September 30
York State and local sales taxes.
September 1 - November 30
against the tax other than the credits taken
October 31
Box C — Purchases subject to use
on line 1a and line 1b.
December 31
December 1 -
tax
Do not claim any vendor collection credits
January 31
February 28 (29)
Enter the total dollar amount of purchases
on this line.
(except for motor fuel or diesel motor fuel)
Adjustments
Report economic development zone (EDZ)
subject to use tax, including personal
If this return includes taxable sales or
credits on this line and file Form AU-11,
property purchased at retail on which no tax
purchases subject to use tax for any
Application for Credit or Refund of Sales or
or insufficient tax was paid at the time of
locality that either enacted a local sales
Use Tax , separately from your return. Mail
purchase.
and use tax or increased or decreased its
Form AU-11 and all substantiating
rate after the close of the comparable
Long method
documentation to the address shown on
quarter, prior year, the amount entered on
the form. Be sure to indicate on
Line 1a — Sales and use taxes
line 1a must include an adjustment to
Form AU-11 the period of the return on
Enter the total of the state and local sales
reflect the new local rates. See Short
which you are taking the credit.
taxes due on taxable sales and services,
method adjustment on page 3.
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