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ST-810-I (11/99) Page 3

Instructions for Part I

business if it does not become part of a product for

Line 2b — Advance Payments

resale or is not eligible for a production exemption.

Enter the amount paid with Form ST-809 for the

This figure is the total amount from Part II,

Summary of Business Activity

first 2 months of the quarter and the total amount of

column (d), of the return and any schedules filed.

other advance payments. Do not include payments

Exception: Do not include any purchases subject

If you are a retail seller of motor fuel or diesel

from Form FT-945/1045, Report of Sales Tax

to New Jersey use tax as reported on

motor fuel:

Prepayment on Motor Fuel/Diesel Motor Fuel , on

Form ST-810.4 .

this line.

— Do not report gross sales of this fuel in box A;

Box D — Total Credits Claimed in

Line 4 — Interest and Penalty

— Do not report taxable sales of this fuel in box B;

Part II or Schedules

If you file your return or make payments after the

— Do not report purchases of this fuel subject to

Enter the total dollar amount of credit against the

due date, you must pay a late filing charge,

use tax in box C; and

tax claimed in Part II or any schedules filed, except

consisting of interest and penalty. See Interest and

those reported on Schedule FR (see Summary of

Penalty Computation on page 4.

— Do not report credits related to tax on this fuel

Business Activity ). Show in parentheses net credits

in box D.

on Part II or on schedules. Credits must be

Line 5 — Total Amount Due

substantiated by attaching a statement and any

These amounts are reportable only on

If this amount is an overpayment you may either

other supporting documentation explaining the

Schedule FR, as explained in the instructions

claim a credit for the overpayment on your next

basis for the credit claimed. Do not include this

which accompany that schedule.

return or apply for a refund. To claim credit, enter

amount in any amount entered on line 2a. Do not

this amount on Part I, line 2a, and attach

include, in the vendor collection credit box, credit

Box A — Gross Sales and Services

substantiation for any credit taken.

for prepaid sales tax on motor fuel or diesel motor

To apply for a refund, file Form AU-11, Application

fuel or cigarettes.

Enter the total dollar amount of all sales made by

for Credit or Refund of Sales or Use Ta x, unless

the business including those exempt from sales

the overpayment is the result of a credit for

tax. (Do not include motor fuel or diesel motor fuel

Summary of Taxes Due

prepaid sales tax on motor fuel or diesel motor

sales, as stated above under Summary of Business

fuel sold at retail, in that case, you must file the

Activity .) Do not include the amount of sales taxes

Line 1 — Sales and Use Taxes and

appropriate application(s):

collected. Include all sales made within New York

— Form FT-949, Application for Refund of Prepaid

Special Taxes

State (even if for delivery outside New York State)

Sales Tax on Motor Fuel Sold Other Than at

and sales made at business locations outside New

Note: Importers and others registered as

Retail Service Stations , or

York State for delivery into New York State. Do not

distributors of motor fuel under Article 12-A must

— Form FT-950, Application for Refund of Prepaid

include sales made at business locations outside

not include on this line any amounts reported on

Sales Tax on Motor Fuel Sold by Retail Service

New York State that do not involve deliveries into

Form FT-945/1045, Report of Sales Tax

Stations , or

New York State.

Prepayment on Motor Fuel/Diesel Motor Fuel .

— Form FT-1007, Application for Refund of

Enter the total amount of tax due from Part II,

Prepaid Sales Tax on Diesel Motor Fuel Sold by

Box B — Taxable Sales and Services

line G, column (e) and the total amount of tax due

Retail Service Stations , or

from Schedules A, B, FR, H, N, and U, column (e).

Enter the total dollar amount of the sales subject to

— Form FT-1010, Application for Refund of

New York State and local sales taxes except motor

Prepaid Sales Tax on Diesel Motor Fuel Sold

Line 2a — Credits

fuel or diesel motor fuel sales (see Summary of

Other Than at Retail Service Stations .

Business Activity ). This figure is the total amount

Report economic development zone (EDZ) credits

Do not attach the refund application

from Part II, column (c) of the return and any

on this line and file Form AU-11, Application for

(Form AU-11, FT-949, FT-950, FT-1007 or

schedules filed. Exception: Do not include New

Credit or Refund of Sales or Use Tax , separately

FT-1010) to your return. This application must be

Jersey or Connecticut taxable sales as reported on

from your return. Mail Form AU-11 and all

filed separately and mailed to the address shown

Form ST-810.4, Quarterly Schedule NJ for

substantiating documentation to the address shown

on that form.

Part-Quarterly Filers , and Form ST-810.11, Monthly

on the form. Be sure to indicate on Form AU-11

Sales tax vendors may be subject to or liable for

Schedule CT .

the period of the return on which you are taking the

other taxes such as motor fuel tax, highway use

credit.

tax, corporation tax or income tax withholding. If

Box C — Purchases Subject to Use

Enter the total of the EDZ credits and any credits

you need information relating to any of these taxes

(other than the credits for prepaid sales tax on

or you need any forms or publications, see Need

Tax

motor fuel or diesel motor fuel) that can be

Help? section below.

Enter the total dollar amount of purchases subject

substantiated but cannot be identified with a

Notice to Schedule NJ and Schedule CT filers

to use tax, including personal property purchased

specific jurisdiction. Also, if you had an

— If you report tax due on either Form ST-810.4 ,

at retail on which no tax was paid at the time of

overpayment from the prior quarter and you did not

Schedule NJ, or Form ST-810.11, Schedule CT, or

purchase, except motor fuel or diesel motor fuel

apply for this amount by filing the appropriate

both, send only one check payable to New York

purchases (see Summary of Business Activity on

refund application, enter the amount on this line.

State Sales Tax for the amount due to New York,

this page). Do not include tangible personal

See the instructions for line 5 for more information

New Jersey and Connecticut. Do not, under any

property purchased for inventory, or property, or

on prepaid sales tax on motor fuel, diesel motor

circumstances, offset an overpayment from one

services that qualify for a production exemption.

fuel and on refunds. You must substantiate all

state against the tax owed to the other.

Include property used in the operation of your

credits taken on this line.

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

Cut here

Change of Business Information for Vendors

Doc. Loc. number

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 12227-0155.

Old Information

Identification number:

Previous Doc. Loc. number

Name:

New Information

Effective date:

Identification number:

Telephone number:

(

)

Legal name:

Trade name (DBA), etc.):

Physical location of business:

City, State, ZIP code:

Mailing address (street or PO Box):

City, State, ZIP code:

Also complete the back of this form.

DTF-95.1s (10/98)

Instructions For Form St-810 - New York State And Local Sales And Use Tax Return - Quarterly For Part-Quarterly Filers Page 3

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