Instructions For Quarterly Schedule B-Att (Form St-810.3-Att) For Part-Quarterly Filers - Consumer'S Utility And Fuel Taxes For Nonresidential Gas, Electricity, Refrigeration, And Steam Sold To A Qualified Empire Zone Enterprise (Qeze) - 2007

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Quarterly Schedule B-ATT
Consumer’s Utility and Fuel Taxes
for Nonresidential Gas, Electricity,
for Part-Quarterly Filers
Refrigeration, and Steam Sold to a
Qualified Empire Zone Enterprise (QEZE)
Instructions
Report transactions for the period June 1, 2007, through August 31, 2007.
For each jurisdiction, multiply the total of Column C and
Who must file
Column D by the tax rate in Column E, and enter the
Complete and file Form ST‑810.3‑ATT, Quarterly
resulting tax in Column F. After entering information for
Schedule B-ATT for Part-Quarterly Filers, and
all jurisdictions required, separately total Columns C,
Form ST‑810.3, Quarterly Schedule B for Part-Quarterly
D, and F. Include the Column C total on Form ST‑810,
Filers, with Form ST‑810, New York State and Local
page 2, Column C, in box 3. Include the Column D total
Quarterly Sales and Use Tax Return for Part-Quarterly
on Form ST‑810, page 2, Column D, in box 4. Include the
Filers, if you:
Column F total on Form ST‑810, page 2, Column F, in box 5.
• Provide nonresidential gas, propane in containers of 100
Note: Include all other sales to QEZEs of nonresidential gas,
pounds or more, electricity, refrigeration, and steam that
propane in containers of 100 pounds or more, electricity,
are eligible for exemption from New York State sales and
refrigeration, and steam not listed on Form ST‑810.3‑ATT on
use tax to a Qualified Empire Zone Enterprise (QEZE). A
the appropriate jurisdiction line on Form ST‑810.9, Quarterly
QEZE must use Form ST‑121.6, Qualified Empire Zone
Schedule Q for Part-Quarterly Filers.
Enterprise (QEZE) Exempt Purchase Certificate, to make
eligible purchases exempt from the 4% New York State
3
sales and use tax and the
/
% tax imposed within the
Filing this schedule
8
Metropolitan Commuter Transportation District (MCTD).
File a completed Form ST‑810.3‑ATT with Form ST‑810.3
• Are a QEZE, purchased the above services without
and any other attachments with Form ST‑810 by the due
payment of tax, and are subject to a local tax listed on this
date. Please be sure to keep a copy of your completed return
schedule.
for your records.
If you must file Form ST‑810.3‑ATT, you must also complete
Form ST‑810.3 and Form ST‑810. Report in Step 3 of
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Form ST‑810 any taxable sales and purchases you are not
reporting on this or any other schedule.
See Form ST‑810‑ I , Instructions for Form ST-810.
Local taxing jurisdictions in New York State may enact an
exemption from their local tax for sales of these services to
a QEZE. This enactment may be made only once a year, to
cover the annual period March 1 through February 28/29.
If a local jurisdiction does not enact the QEZE exemptions,
tax will be charged at the local rate only and reported on this
schedule. If a local jurisdiction enacts the QEZE exemptions,
sales to QEZEs will be fully exempt from sales and use tax
and will not be reported on this schedule. Fully exempt sales
are reported only on Form ST‑810, page 1, box 1, as part of
your Gross sales and services. See Publication 718‑Q, Local
Sales and Use Tax Rates on Sales to a Qualified Empire
Zone Enterprise (QEZE), for a listing of the local jurisdictions
that enacted the QEZE exemptions.
Specific instructions
Identification number and name — Print the sales
tax identification number and legal name as shown on
Form ST‑810 or on your business’s Certificate of Authority for
sales and use tax.
Credits — Reduce the amount of taxable sales and services
to be entered on a jurisdiction line by the amount of any
credits related to that jurisdiction. If the result is a negative
number, precede it with a minus sign (‑).
Enter in Column C your taxable sales of nonresidential gas,
propane in containers of 100 pounds or more, electricity,
refrigeration, and steam to qualifying exempt customers
located in the taxing jurisdictions listed.
If you are a QEZE subject to local tax, report in Column D
your purchases of the services listed above that were made
without payment of tax.
[ST-810.3-ATT
08/07 02/02 1]
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