Form St-101.3 - Annual Schedule B - Taxes On Utilities And Heating Fuels

Sales tax identification number

A15

Page 4 of 4 ST-101.3 (2/15)

Annual Schedule B

Taxes on Utilities and Heating Fuels

Instructions

Report transactions for the period March 1, 2014, through February 28, 2015.

PART 3

Who must file

Complete and file Form ST-101.3, Annual Schedule B, if you:

Enter in Column C your taxable sales of gas, propane in containers

• Provide nonresidential utility services in the city school districts

of 100 pounds or more, electricity, and steam for nonresidential

(including the counties and cities in which they are located) listed

use, and all sales of refrigeration.

in Part 3 of Form ST-101.3.

Report in Column D your purchases of the property and services

• Provide residential energy sources and services subject to tax.

listed above that were made without payment of tax (under direct

• Are a vendor supplying the above services or are billing tenants

payment permits, exempt purchase certificates, or otherwise).

on a sub-metering basis.

For each jurisdiction, multiply the total of Column C and Column D

• Purchased the above services or property without payment of tax

by the tax rate in Column E, and enter the resulting tax in Column F.

(under direct payment permits, exempt purchase certificates, or

After entering information for all jurisdictions required, separately

otherwise).

total Columns C, D, and F. Enter the total in the column total

boxes of Part 3. Also enter these totals on Form ST-101, page 2,

If you must file Form ST-101.3, you must also complete

Columns C, D, and F, in boxes 3, 4, and 5.

Form ST-101, New York State and Local Annual Sales and Use Tax

Return. Report in Step 3 of Form ST-101 any taxable sales and

Note: Include all other sales of gas, propane in containers of

purchases not being reported on this or any other schedule.

100 pounds or more, electricity, and steam for nonresidential

use, and all sales of refrigeration in localities not listed in Part 3

Specific instructions

of Form ST-101.3, in the amount(s) reported on Form ST-101, in

Step 3. Use Form ST-101 (or other schedules) for reporting other

Identification number and name — On the first page, print

purchases subject to tax upon which the tax has not been paid.

the sales tax identification number and legal name as shown on

Industrial users who have not paid tax must report their taxable

Form ST-101 or on your business’s Certificate of Authority for sales

usage of utilities purchased in New York on Form ST-101.3, or on the

and use tax. If you file single pages (e.g., printed from Web site),

appropriate jurisdiction line on Form ST-101.

please also enter your sales tax identification number at the top of

each page where space is provided.

Filing this schedule

Credits — Reduce the amount of taxable sales and services to be

File a completed Form ST-101.3 and any other attachments with

entered on a jurisdiction line by the amount of any credits related

Form ST-101 by the due date. Please be sure to keep a copy of

to that jurisdiction. If the result is a negative number, precede it with

your completed return for your records.

a minus sign (-). Mark an X in the Are you claiming any credits box

Need help? and Privacy notification

on page 1 of Form ST-101 and include the credit amount in the total

amount of credits claimed box.

See Form ST-101-I, Instructions for Form ST-101.

You must also complete Form ST-101-ATT, New York State and Local

Annual Sales and Use Tax Credit Worksheet, to provide information

regarding the types of credits you claimed.

PART 1

Enter in Column C your taxable sales of gas, propane in containers

of 100 pounds or more, electricity, and steam for residential use,

to customers in the school districts and localities that impose the

tax, listed in Part 1. Do not report these same sales in Parts 2 or

3 of this form. Multiply Column C by the tax rate in Column D, and

enter the resulting tax in Column E. After entering information for all

jurisdictions required, separately total Columns C and E, and enter

the totals in the column total boxes of Part 1. Also enter these totals

on Form ST-101, page 2, Columns C and F, in boxes 3 and 5.

PART 2

Enter in Column C your taxable sales of coal, fuel oil, and wood

for residential heating, in the cities and counties listed in Part 2. Do

not report these same sales in Parts 1 or 3 of this form. Multiply the

Column C amount by the tax rate in Column D; enter the resulting tax

in Column E. After entering information for all jurisdictions required,

separately total Columns C and E, and enter the totals in the column

total boxes of Part 2. Also enter these totals on Form ST-101, page 2,

ST-101

Columns C and F, in boxes 3 and 5.

Insert Form ST-101.3

inside Form ST-101

10300402150094

Form St-101.3 - Annual Schedule B - Taxes On Utilities And Heating Fuels - 2015 Page 4

Related Articles

Related forms

Related Categories