Instructions For Quarterly Schedule T-Att (Form St-810.8-Att) For Part-Quarterly Filers - Consumer'S Utility Tax For Telephone Services, Telephone Answering Services, And Telegraph Services Sold To A Qualified Empire Zone Enterprise (Qeze) - 2007

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Quarterly Schedule T-ATT
Consumer’s Utility Tax for Telephone Services,
Telephone Answering Services, and Telegraph Services
for Part-Quarterly Filers
Sold to a Qualified Empire Zone Enterprise (QEZE)
Instructions
Report transactions for the period June 1, 2007, through August 31, 2007.
Enter in Column C your taxable sales of telephone services,
Who must file
telephone answering services, or telegraph services
Complete and file Form ST-810.8-ATT, Quarterly
to qualifying exempt customers located in the taxing
Schedule T-ATT for Part-Quarterly Filers, and Form ST-810.8,
jurisdictions listed. If you are a QEZE subject to local tax,
Quarterly Schedule T for Part-Quarterly Filers, with
report in Column D your purchases of the services listed
Form ST-810, New York State and Local Quarterly Sales and
above that were made without payment of tax.
Use Tax Return for Part-Quarterly Filers, if you:
For each jurisdiction, multiply the total of Column C and
• Provide telephone and telegraph services as described
Column D by the tax rate in Column E, and enter the
in Form ST-810.8 that are eligible for exemption from
resulting tax in Column F. After entering information for
New York State sales and use tax to a Qualified
all jurisdictions required, separately total Columns C,
Empire Zone Enterprise (QEZE). A QEZE must use
D, and F. Include the Column C total on Form ST-810,
Form ST-121.6, Qualified Empire Zone Enterprise (QEZE)
page 2, Column C, in box 3. Include the Column D total
Exempt Purchase Certificate, to make purchases exempt
on Form ST-810, page 2, Column D in box 4. Include the
from the 4% New York State sales and use tax and the
Column F total on Form ST-810, page 2, Column F, in box 5.
3
/
% tax imposed within the Metropolitan Commuter
8
Transportation District (MCTD).
Filing this schedule
• Are a QEZE, purchased the above services without
File a completed Form ST-810.8-ATT with Form ST-810.8
payment of tax, and are subject to a local tax listed on this
and any other attachments with Form ST-810 by the due
schedule.
date. Please be sure to keep a copy of your completed return
If you must file Form ST-810.8-ATT, you must also complete
for your records.
Form ST-810.8 and Form ST-810. Report in Step 3 of
Form ST-810 any taxable sales and purchases you are not
Need help? and Privacy notification
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
page 1 of 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 (-).
[ST-810.8-ATT
08/07 02/02 6]
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