Form Cot/cd-206 - Exemption Certification For Utilities Or Fuel Used In Production Activities Page 2
Download a blank fillable Form Cot/cd-206 - Exemption Certification For Utilities Or Fuel Used In Production Activities in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Cot/cd-206 - Exemption Certification For Utilities Or Fuel Used In Production Activities with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Regulation .10 Natural and Artificial Gas, Electricity, Steam, Oil and Coal
A. Consumption in Production Activities.
(1) The sale of gas, electricity, steam, oil or coal, consumed directly and predominantly in a production activity
is not subject to the tax. Production activities do not include processing food or a beverage by a retail food
vendor or operating administrative or commercial facilities, such as offices, sales and display rooms, retail
outlets and storage facilities, including refrigerated storage facilities.
(2) If electricity, gas or steam is sold through a single meter for both exempt and taxable uses, the purpose which
consumes the majority of the electricty, gas or steam is the basis for determining the taxability of the sale.
The buyer shall determine the majority usage, considering the relative connected load for each purpose and
the relative time of operation of each over a period of one year, unless the cirumstances of a perticular case
require a different period. Similarly, the taxability of purchases of oil or coal is determined by the majority use
where it is impracticable to measure separately the amount purchased for each purpose.
(3) If the sale of electricity or natural gas is exempt from tax, the sale of the transmission, distribution, or delivery
of that electricity or natural gas is also exempt from tax.
(4) In order to obtain this exclusion, the buyer of gas, electricity, steam, oil or coal shall present to the vendor
of the commodity and the vendor of the transmission, distribution, or delivery service a certification, upon a
form available from the comptroller, setting forth the basis for the claimed exemption. Upon presentation of
the completed and signed form, the vendor may not collect the tax until notified by the comptroller to resume
collection or until the certification is revoked by the buyer. The buyer shall revoke the certification when no
longer entitled to exclusion under the terms of this regulation.
B. Exempt Buyers.
(1) A person operating a non-profit religious, charitable, or educational organization possessing an exemption
certificate issued by the comptroller under Regulation .22, and other persons possessing an exemption
certifiate issued by the comptoller, may claim exemption for the tax on gas, electricity, steam, oil, coal or the
transmission, distribution, or delivery of electricity or natural gas by providing a photocopy of this certificate to
the vendor.
(2) A member of a foreign diplomatic corps may purchase gas, electricity, steam, oil, coal or the transmission,
distribution, or delivery of electricity or natural gas free of tax by presenting to the vendor the evidence of
exemption issued by the United States Department of State.
********************************
Special Instructions for Restaurants and Other Food Servers
Purchases of utilities and fuel by retail food vendors for use in processing food for sale are not eligible for exemption.
COT/CD206BK (Rev. 8/04)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Cot/cd-206 - Exemption Certification For Utilities Or Fuel Used In Production Activities
Financial
Form Pt-303 - Railroad Exemption Certificate For Diesel Motor Fuel - New York State Department Of Taxation And Finance
Financial
Form St-119.5 - Exemption Certificate For Hotel Or Motel Occupancy By Veterans Organizations
Financial
Form R-1381 - Louisiana Sales Tax Exemption Certificate For Lease Or Rental Of Pallets Used In Packaging Products
Financial
Form Dr 0241 - Application For Fuel Tax Exemption Certificate For Government Or Political Subdivision
Financial
Form Otr-308a - Exemption Application And Certificate For Purchasers Of Gas Used In A Restaurant
Financial
Form St-135 - Sales And Use Tax Exemption Certificate For Purchases By Persons Engaged In Public Transportation
Financial
Related Categories
Parent category: Financial