Instructions For Form St-809 - New York State And Local Sales And Use Tax Return For Part-Quarterly Filers Page 4

ST-809-I (1/00) Page 3

Line 1c — Credit for prepaid sales tax

Line 2a — Credits

Line 2b — Advance payments including

PrompTax payments

— Enter the amount of sales tax prepaid to

Enter the total amount of credits claimed

If you paid part of your tax in advance,

your suppliers on motor fuel or diesel

against the tax other than the credit

enter the total amount of these payments

motor fuel sold at retail or used during

claimed on line 1c.

on line 2b. Include PrompTax payments on

the month covered by this return.

Do not claim any vendor collection credits

this line. Do not report sales tax

on this line.

— Registered distributors of motor fuel or

prepayments due on motor fuel as

diesel motor fuel should also include

advance payments. Report these

Report EDZ credits on this line and file

amounts prepaid with FT-945/1045,

prepayments on Form FT-945/1045.

Form AU-11, Application for Credit or

Report of Sales Tax Prepayment on

Refund of Sales or Use Tax , separately

Motor Fuel/Diesel Motor Fuel , on motor

Line 4 — Interest and penalties

from your return. Mail Form AU-11 and all

fuel or diesel motor fuel sold at retail

If you file your return or make payment

substantiating documentation to the

(whether taxable or nontaxable*) or

after the due date, you must pay a late

address shown on the form. Be sure to

used during the month covered by this

filing charge that consists of interest and

indicate on Form AU-11 the period of the

return.

penalty.

return on which you are taking the credit.

* Exception: Credit for prepaid sales tax

Substantiate other credits reported on line

Interest and penalty computation

on motor fuel or diesel motor fuel that

2a by attaching a statement explaining the

Interest is always due on any

you sold in bulk (that is, sold through a

basis for the credit claimed and any other

underpayment of tax and is computed at

marketing location other than a retail

supporting documentation (for example,

the rate as determined pursuant to section

service station) to an exempt

credit for tax a contractor paid on the

1142 of the Tax Law. It is compounded

purchaser or delivered out of state to

purchase of materials that were then used

daily from the due date of the return to the

your customer should be claimed on

in performing repairs that are subject to the

date the tax is paid. Call Taxpayer

Form FT-945/1045.

tax). Your substantiation must include the

Assistance at one of the numbers listed

taxing jurisdiction, rate of tax paid and

under Need help? on page 4 to get the

Include on line 1(c) the prepaid sales tax

calculations used to determine the amount

current rate. Penalty is due as follows:

credit on cigarettes you claimed for the

(see next page)

of credit claimed.

month.

Short method adjustment

When a local rate has been increased or decreased, multiply the

adjustments for all such localities and add this amount to or subtract

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

it from the taxes due for the comparable quarter last year. Enter this

locality in the comparable quarter by the difference between the new

adjusted total on line 1a on the front of the return. List the names

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

of the localities and the amount of the adjustment (show

prior comparable quarter, use current records to estimate taxable

negative balances in parentheses) for each on the front of the

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

return in the lower left corner.

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

Examples:

The city “Y” increased its local tax and the county “D” decreased its local tax. If a vendor reported taxable sales for city “Y” in the prior 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 prior year’s quarter ........................................................................................................................

$2,440

* Enter information from these two columns on the front of the return in the lower left corner.

** Includes purchases subject to use tax.

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

Cut here

Doc. Loc. number

Change of Business Information for Vendors

If there have been any changes in your business name, identification number, mailing or business address, telephone

number or owner/officer/responsible person information, complete this form and mail it to: NYS Tax Department,

RALS/Account Services Section, Building 8 Room 258, W A Harriman Campus, Albany NY 12227-0125.

Old Information

Identification number:

Previous Doc. Loc. number

Name:

New Information

Effective date: