Form St-100.1 - Quarterly Schedule W - Report Of Purchases Eligible For Credit By A Qualified Empire Zone Enterprise (Qeze) - 2015 Page 2
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2Quarterly Schedule W
Report of Purchases Eligible for Credit by a
Qualified Empire Zone Enterprise (QEZE)
Instructions
Report transactions for the period September 1, 2015, through November 30, 2015.
Example: A business was certified by ESD with an effective date of
Who may file
February 15, 2008, on its Certificate of Eligibility. The business applied
Complete and file Form ST-100.1, Quarterly Schedule W, if you file
for and received QEZE sales tax certification from the Tax Department
Form ST-100, New York State and Local Quarterly Sales and Use Tax
effective October 1, 2008. The business files taxes on a calendar year
Return, you made purchases eligible for the qualified empire zone
basis.
enterprise (QEZE) sales and use tax credit, and you want to claim the
At the end of December 2008, the business completed the employment
credit against the sales and use tax you owe with this return.
test for the 2008 tax year (January through December 2008) and
If you are taking credits on this schedule, you must also complete
determined that it qualifies for QEZE sales tax benefits for 2009.
Form AU-12, Application for Credit or Refund of Sales or Use Tax –
At the end of December 2009, the business completed the employment
Qualified Empire Zone Enterprise (QEZE), and mail it to the address
test for the 2009 tax year (January through December 2009) and
shown on Form AU-12-I, Instructions for Form AU-12. Do not attach
determined that it qualifies for QEZE sales tax benefits for 2010.
Form AU-12 to this return.
In March 2010, the business files Form ST-100.1, to report a credit
The application must state that the credit has been claimed on a
for tax paid on qualifying purchases made during September through
sales tax return and the period covered by that return. Supporting
December 2009 and for January through February 2010.
documentation must be filed with Form AU-12.
When filing Form AU-12 to claim the credit, it must complete and
If you were certified by Empire State Development (ESD) before
attach employment test worksheets for the 2008 tax year to support its
April 1, 2009, you must have:
claim for a credit for the September through December 2009 period,
• applied for and received Form DTF-81-PC, Qualified Empire Zone
and for the 2009 tax year to support its claim for the January through
Enterprise (QEZE) Sales Tax Certification;
February 2010 period.
• received your Empire Zone Retention Certificate (EZRC) from ESD;
Mark an X in the box if your business has passed the employment test
and
for the tax year ending before the period covered by this schedule to
• passed the employment test for the tax year ending before the
verify that it is eligible to claim the QEZE credit. If not, stop; you are not
period covered by this schedule.
eligible for the QEZE credit. Do not file this schedule.
If you meet these qualifications, you may use this schedule to claim a
PART 2 – Purchases eligible for credit by
credit for tax paid on qualifying purchases.
jurisdiction
If you were certified by ESD on or after April 1, 2009, you must have:
Column C – Eligible purchases – Enter in Column C your purchases
• received your EZRC from ESD; and
eligible for credit on the appropriate jurisdiction line.
• passed the employment test for the tax year ending before the period
If you were certified by ESD before April 1, 2009, use the jurisdiction
covered by this schedule.
line for the locality where the purchase was made. If a purchase was
If you meet these qualifications, you may use this schedule to claim
made in a local jurisdiction that is not listed, enter the amount on either
a credit for tax paid on qualifying purchases, but only if the qualifying
the New York State only 4% line or the New York State/MCTD 4
%
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/
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purchase is made in a locality that has elected to provide the credit. The
line, as applicable.
following localities are currently eligible:
If you were certified by ESD on or after April 1, 2009, credit is
Allegany County
only allowed if the jurisdiction has elected to provide this credit
Cayuga County
(Allegany County, Cayuga County, city of Auburn, Erie County,
Auburn (city)
Herkimer County, Montgomery County and Niagara County). If the
Erie County
locality has not made this election, no credit of any taxes (State, MCTD
Herkimer County
and local) is allowed. Do not make any entries on either the New York
Montgomery County
State only 4% line or the New York State/MCTD 4
% line.
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/
Niagara County
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Column E – Amount of sales and use tax credit – For each
If the locality where you made the purchase is not listed as an eligible
jurisdiction, multiply the amount in Column C by the tax rate in
locality, no credit of any taxes (State, MCTD or local) is available.
Column D, and enter the resulting credit amount in Column E. After
entering information for all jurisdictions required, separately total
Specific instructions
Columns C and E. Include the column totals on Form ST-100 as
Identification number and name – Print the sales tax identification
instructed.
number and legal name as shown on Form ST-100 or on your
business’s Certificate of Authority for sales and use tax.
Filing this schedule
PART 1 – Verify eligibility
File a completed Form ST-100.1 and any other attachments with
Form ST-100 by the due date. Be sure to keep a copy of your
EZRC number – Print the empire zone certification number from your
completed return for your records.
EZRC issued by ESD.
Need help? and Privacy notification
Employment test – You must complete and pass the employment test
using your employment numbers for the tax year ending before the
See Form ST-100-I, Instructions for Form ST-100.
period covered by Form AU-12 to qualify for the credit.
If your credit or refund claim covers periods from more than one
tax year, you must complete the employment test for each tax year
required.
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ST-100.1 (9/15) Page 2 of 2
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