Form Tr-685 - Sales And Compensating Use Tax Promptax Request For Hardship Exemption Page 2
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2TR-685 (6/02) (back)
Instructions
The selection of vendors for mandatory participation in the EFT
Line e
Enter the total of line a and line c.
program is based on historical tax liability. The hardship exemption
Example:
was established to account for a significant decrease in tax liability
The figure for this line is $150,000. Line a is $62,500 for
from the historical selection period to a more current period.
the quarter ended 5/95, and line c is $87,500 for the
You may qualify for hardship exemption if:
quarter ended 2/95.
1. The tax liability for the two most recent quarters is less than 50%
Line f
Enter the total of line b plus line d.
of the tax liability for the same two quarters of the prior year; and
Example:
2. The tax liability for the two most recent quarters plus the tax
The figure for this line is $325,000. Line b is $150,000 for
liability for the two quarters preceding the two most recent
the quarter ended 5/94, and line d is $175,000 for the
quarters multiplied by the percentage calculated in 1. above is
quarter ended 2/94.
less than $250,000.
Line g
Enter the amount derived by dividing line e by line f. This
If you believe you qualify for exemption based on criteria described
amount must be less than .50 in order to satisfy the first of
in section 10(b)(4) of the Tax Law, you may submit Form TR-685 to
two statutory hardship exemption criteria. The percentage
the Tax Department. To be considered for exemption, you must meet
must be calculated to three decimal places.
the stated criteria.
Example:
To determine the sales tax amount for each quarter, include both the
The line e figure of $150,000 is divided by the line f figure
tax liability shown on the applicable Form ST-810, (line 1) filed and
of $325,000, which equals .462.
any subsequent audit adjustments.
Line h
Enter the total sales and compensating use tax for the two
quarters that immediately preceded the two most current
The following is a step-by-step instruction for completing this form
quarters (lines a and c) and the month/year when each
using fictitious figures from the XYZ Corporation.
quarter ended.
Quarter ended (MM/YY)
Sales tax amount
Example:
5/95
$
62,500
The two most recent quarters (ending 5/95 and 2/95) were
2/95
87,500
preceded by the quarters ending 11/94 and 8/94. The total
11/94
75,000
sales tax for these quarters was $175,000.
8/94
100,000
5/94
150,000
Line i
Multiply line g by line h and enter the result.
2/94
175,000
Example:
Vendor information — Enter your tax identification number as
.462 × $175,000 equals $80,850.
shown on your Official Letter of Notification, along with the company
name and address.
Line j
Add line e and line i. This total must be less than
$500,000 in order to satisfy the second statutory hardship
Primary contact information — Enter the name, telephone
exemption criterion.
number, and fax number of your primary contact as designated in
your enrollment information.
Example:
The total of line e and line i is $230,850.
Line a
Enter the total sales and compensating use tax from the
most recently completed quarter and the month/year of the
Check the box next to each exemption criterion that has been met.
quarter ended. You must attach a copy of the
In order to qualify for hardship exemption consideration, both criteria
corresponding Form ST-810 when submitting this
must be met. XYZ Corporation has met both hardship exemption
form.
criteria.
Example:
Certification section
For the quarter ended 5/95, this figure is $62,500.
This form must be signed and dated by an individual authorized to
act on behalf of the vendor. The fact that an individual’s name is
Line b
Enter the total sales and compensating use tax from the
signed on the certification will be prima facie evidence that the
same quarter as in line a for the prior year and the
individual is authorized to sign and certify this information.
month/year when the quarter ended.
Note: If you are a required participant in the EFT program for more
Example:
than one tax, exemption from participation in the program for one tax
For the quarter ended 5/94, this figure is $150,000.
type does not release you from mandatory participation in the
program for any other tax for which you may qualify. You must
Line c
Enter the total sales and compensating use tax from the
demonstrate hardship for each individual tax by submitting the
quarter immediately preceding the most recently
applicable exemption form.
completed quarter and the month/year when the quarter
The completed form should be mailed to:
ended.
NYS TAX DEPARTMENT
Example:
PROMPTAX
For the quarter ended 2/95, the figure is $87,500.
BUILDING 8
Line d
Enter the total sales and compensating use tax from the
W A HARRIMAN CAMPUS
same quarter as in line c for the prior year and the
ALBANY NY 12227
month/year when the quarter ended.
For assistance in completing this form, call:
Example:
1 800 EFT-0054
(1 800 338-0054)
For the quarter ended 2/94, the figure is $175,000.
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