Form Ct-397 - Report Of Annual License Fee Agricultural Cooperative Marketing Or Financing Corporations And District Heating/cooling Cooperatives - 2013 Page 2

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Page 2 of 2 CT-397 (2013)
than 300,000, and must have at least 35% of the service, as
measured by relative thermal usage, distributed to and used by
members who:
— qualify as certain exempt organizations under the New York
State Sales and Use Tax Law (for example, governmental,
educational, charitable, religious); or
— qualify as cooperative corporations without stock, that have
federal IRC section 501(c)(12) status.
•
Members of heating/cooling cooperative corporations as
described above.
Types of cooperative corporations that are not exempt from
franchise tax, corporation tax, or license fee requirements under Tax
Law section 181, and therefore are not required to file this form, are:
•
Agricultural cooperative corporations with capital stock
organized for the sole purpose of raising crops are subject to
the franchise tax imposed by Tax Law, Article 9, section 185.
(See Form CT-185, Cooperative Agricultural Corporation
Franchise Tax Return.)
•
Cooperative corporations with capital stock that operate
for a profit are taxable under Tax Law Article 9-A. (See
Form CT-3, General Business Corporation Franchise Tax Return,
or Form CT-4, General Business Corporation Franchise Tax
Return Short Form.)
Payment
Make your check or money order payable in United States funds.
We will accept a foreign check or foreign money order only if
payable through a United States bank or if marked Payable in U.S.
funds.
When and where to file
On or before March 15th following the close of the calendar year,
mail this completed form and $10 check or money order to:
NYS CORPORATION TAX
REGISTRATION UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Private delivery services
See Publication 55, Designated Private Delivery Services.

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