Form Tr-683 - Promptax - Prepaid Sales Tax On Motor Fuel And Diesel Motor Fuel Request For Hardship Exemption Page 2

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TR-683 (12/11) (back)
Instructions
The selection of vendors for mandatory participation in the
Line d
Enter the total prepaid sales tax on motor and diesel
Electronic Funds Transfer (EFT) program is based on historical
motor fuel for the six-month period immediately
tax liability. The hardship exemption was established to account
preceding the most recent six-month period from line
for a significant decrease in tax liability from the historical
a and the beginning and ending month/year for the
selection period to a more current period.
period.
You may qualify for hardship exemption if:
Example: For the period 3/06 through 8/06, the
figure is $3,000,000.
1. The tax liability for the most recent six-month period is less
than 50% (0.5) of the tax liability for the same six-month
Line e
Multiply line c by line d and enter the result.
period of the prior year; and
Example: .263 × $3,000,000 equals $789,000.
2. The tax liability for the most recent six-month period plus the
Line f
Add line a and line e. This total must be less than
tax liability for the six-month period preceding the most recent
$2.5 million in order to satisfy the second statutory
six-month period multiplied by the percentage calculated in 1.
hardship exemption criterion.
above is less than $2.5 million.
Example: The total of line a and line e is $2,289,000.
If you believe you qualify for exemption based on criteria
described in Tax Law section 10(b)(4), you may submit
Mark an X in the box next to each exemption criterion that
Form TR-683 to the Tax Department. To be considered for
has been met. In order to qualify for hardship exemption
exemption, you must meet the stated criteria.
consideration, both criteria must be met. XYZ Corporation has
met both hardship exemption criteria.
To determine the prepaid sales tax amount for each six-month
period, include both the tax liability shown on the applicable
Certification section
Form FT-945/1045, Report of Sales Tax Prepayment on Motor
This form must be signed and dated by an individual authorized
Fuel/Diesel Motor Fuel (line 21), filed and any subsequent audit
to act on behalf of the vendor. The fact that an individual’s name
adjustments.
is signed on the certification will be prima facie evidence that the
individual is authorized to sign and certify this information.
Vendor information — Enter your taxpayer identification
number as shown on your Notification of Required Participation,
Note: If you are a required participant in the EFT program
along with the company name and address.
for more than one tax, exemption from participation in the
program for one tax type does not release you from mandatory
Primary contact information — Enter the name, telephone
participation in the program for any other tax for which you may
number, and fax number of your primary contact as designated
qualify. You must demonstrate hardship for each individual tax by
in your enrollment information.
submitting the applicable exemption form.
The following is a step-by-step instruction for completing this
The completed form should be mailed to:
form using fictitious figures from the XYZ Corporation.
NYS TAX DEPARTMENT
Period
Motor fuel tax amount
PROMPTAX — PREPAID SALES (FUEL) TAX
9/06 - 2/07
$1,500,000
W A HARRIMAN CAMPUS
3/06 - 8/06
3,000,000
ALBANY NY 12227
9/05 - 2/06
5,700,000
Line a
Enter the total prepaid sales tax on motor and diesel
Need help?
motor fuel from the most recent six-month period and
the beginning and ending month/year for that period.
Visit our Web site at
(for information, forms, and online services)
Example: For the period 9/06 through 2/07, the
figure is $1,500,000.
Telephone assistance
Line b
Enter the total prepaid sales tax on motor and diesel
motor fuel for the same six-month period as in line
PrompTax Customer Service Center:
(518) 457-2332
a for the prior year and the beginning and ending
month/year for that period.
Example: For the period 9/05 through 2/06, the
figure is $5,700,000.
Line c
Enter the amount derived by dividing line a by line
b. This amount must be less than 50% (0.5) in order
to satisfy the first of two statutory hardship exemption
criteria, and it must be calculated to three decimal
places.
Example: The line a figure of $1,500,000 is divided
by the line b figure of $5,700,000, which equals .263.

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