Instructions For Erie County Sales And Use Tax Rate Increase Effective Form St-06-1 2006 Page 2
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2ST-06-1 (1/06) (back)
(g) Hotel occupancy
(h) Pre-existing lump sum or unit price construction
contracts
Report all taxable daily rentals occurring on or after
January 15, 2006, at the higher rate of 8¾%. Report all
Contractors purchasing materials in Erie County for use in
taxable daily rentals occurring before January 15, 2006, at
construction contracts pay the rate of 8¼% on purchases
the lower rate of 8¼%. If the rental is on other than a daily
made before January 15, 2006, and 8¾% on purchases
basis, prorate the amount of rent between the number of
made on or after that date. Contractors who irrevocably
days taxable at the higher rate and the number of days
entered into a pre-existing lump sum or unit price
taxable at the lower rate.
construction contract before January 10, 2006 (the date on
which the local legislation became effective), may receive
a credit or refund of the additional ½% local sales and use
tax paid on or after January 15, 2006. This credit or refund
applies only to purchases of tangible personal property
used solely in the performance of such contract.
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