Form Au-212 - New York State Pari-Mutuel Betting Tax Return (Page 2 of 2) in pdf

AU-212 (11/11) (back)

Instructions

General information

Line 3 — New York State share of the breakage as calculated

on Form AU-212.1 and AU-212.2.

New York State’s pari-mutuel tax return is designed to

provide the pari-mutuel betting information as required under

Line 4 — Total tax and breakage for the period.

sections 236, 238, 318, 418, and 527 of the Racing, Pari-Mutuel

Line 5 — Breeder’s Fund credits — Indicate the sum of

Wagering, and Breeding Laws.

the Breeder’s Fund claimed as credits during the

Deposit requirements

reported period.

The payment of the state tax imposed under sections 236,

Line 6 — Simulcast credits — Indicate the sum of simulcast

238, 318, 418, and 527 shall be made to the Commissioner of

credits claimed as indicated on supporting

Taxation and Finance on the last business day of each month.

Schedule 3 of Form AU-212.

The payments shall cover the taxes due for the period from the

Line 7 — OTB pari-mutuel tax credit — Total amount of all

sixteenth day of the preceding month through the fifteenth day

daily credits calculated for the reported period. For

of the current month.

information on how to compute the pari-mutuel

The payments required to be made on March 31 shall include

tax credit, visit our Web site at

all taxes due and accruing through the last full week of racing in

and follow the links for Technical memoranda for

March of the current year.

Pari-mutuel tax.

No deposits or payments should accompany the return.

Line 9 — Subtotal — Subtract line 8, total credits claimed,

from line 4, total tax and breakage, for the period.

Filing requirements

Line 10 — Miscellaneous adjustments — Indicate all other

All racing associations and OTB organizations must file

credits and adjustments made for the period and

Form AU-212 and all applicable supporting schedules based on

provide a brief explanation.

the same schedule as the deposit requirements listed above.

Line 11 — Total tax — Add or subtract the miscellaneous

A substitute form or format may be used, provided all the

adjustments from the total state tax and breakage

required fields are included.

for the period.

Line instructions

The return should be signed and dated by the authorized

List the name, address, and federal identification number of

person within your organization or by the individual or firm

the organization and the tax period being reported. Indicate the

preparing the return.

type of organization by marking an X in the appropriate box.

Line 2 — Gross New York State pari-mutuel tax as calculated

on Form AU-212.1 and AU-212.2.

Form Au-212 - New York State Pari-Mutuel Betting Tax Return Page 2

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