Form Tr-685 - Promptax - Sales And Compensating Use Tax Request For Hardship Exemption Page 2
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2TR-685 (12/11) (back)
Instructions
The selection of vendors for mandatory participation in the
Line e
Enter the total of line a and line c.
Electronic Funds Transfer (EFT) program is based on historical
Example: The figure for this line is $150,000. Line a
tax liability. The hardship exemption is to take into account a
is $62,500 for the quarter ended 5/07, and line c is
significant decrease in tax liability from the historical selection
$87,500 for the quarter ended 2/07.
period to a more current period.
Line f
Enter the total of line b plus line d.
You may qualify for hardship exemption if:
Example: The figure for this line is $325,000. Line b
is $150,000 for the quarter ended 5/06, and line d is
1. The tax liability for the two most recent quarters is less than
$175,000 for the quarter ended 2/06.
50% (0.5) of the tax liability for the same two quarters of the
prior year; and
Line g
Enter the amount derived by dividing line e by line f.
This amount must be less than 50% (0.5) in order to
2. The tax liability for the two most recent quarters plus the tax
satisfy the first of two statutory hardship exemption
liability for the two quarters preceding the two most recent
criteria. The percentage must be calculated to three
quarters multiplied by the percentage calculated in 1. above is
decimal places.
less than $250,000.
Example: The line e figure of $150,000 is divided by
If you believe you qualify for the exemption based on the above
the line f figure of $325,000, which equals .462.
criteria, you may submit this form.
Line h
Enter the total sales and compensating use tax for the
To determine the sales tax amount for each quarter, include both
two quarters that immediately preceded the two most
the tax liability shown on the applicable Form ST-810 (box 14
current quarters (lines a and c) and the month/year
minus any credit for prepaid sales tax) and any subsequent audit
when each quarter ended.
adjustments.
Example: The two most recent quarters (ending 5/07
Vendor information — Enter your taxpayer identification
and 2/07) were preceded by the quarters ending 11/06
number as shown on your Notification of Required Participation
and 8/06. The total sales tax for these quarters was
in Electronic Filing and Payment Program (PrompTax) for Sales
$175,000.
and Compensating Use Tax, along with the company name and
Line i
Multiply line g by line h and enter the result.
address.
Example: .462 × $175,000 equals $80,850.
Primary contact information — Enter the name, telephone
number, and fax number of your primary contact as designated
Line j
Add line e and line i. This total must be less than
in your enrollment information.
$250,000 in order to satisfy the second statutory
hardship exemption criterion.
The following is a step-by-step instruction for completing this
form using fictitious figures from the XYZ Corporation.
Example: The total of line e and line i is $230,850.
Quarter ended (MM/YY)
Sales tax amount
Mark an X in the box next to each exemption criterion that
has been met. In order to qualify for hardship exemption
5/07
$ 62,500
consideration, both criteria must be met. XYZ Corporation has
2/07
87,500
met both hardship exemption criteria.
11/06
75,000
8/06
100,000
Certification section
5/06
150,000
This form must be signed and dated by an individual authorized
2/06
175,000
to act on behalf of the vendor. The fact that an individual’s name
is signed on the certification will be prima facie evidence that the
Line a
Enter the total sales and compensating use tax from the
individual is authorized to sign and certify this information.
most recently completed quarter and the month/year
of the quarter ended. You must attach a copy of the
Note: If you are a required participant in the EFT program
corresponding Form ST-810 when submitting this
for more than one tax, exemption from participation in the
form.
program for one tax type does not release you from mandatory
participation in the program for any other tax for which you may
Example: For the quarter ended 5/07, this figure is $62,500.
qualify. You must demonstrate hardship for each individual tax by
submitting the applicable exemption form.
Line b
Enter the total sales and compensating use tax from
the same quarter as in line a for the prior year and the
The completed form should be mailed to:
month/year when the quarter ended.
NYS TAX DEPARTMENT
Example: For the quarter ended 5/06, this figure is $150,000.
PROMPTAX — SALES TAX
W A HARRIMAN CAMPUS
Line c
Enter the total sales and compensating use tax from
ALBANY NY 12227
the quarter immediately preceding the most recently
completed quarter and the month/year when the
quarter ended.
Need help?
Example: For the quarter ended 2/07, the figure is $87,500.
Visit our Web site at
Line d
Enter the total sales and compensating use tax from
(for information, forms, and online services)
the same quarter as in line c for the prior year and the
month/year when the quarter ended.
Telephone assistance
Example: For the quarter ended 2/06, the figure is $175,000.
PrompTax Customer Service Center:
(518) 457-2332
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