Form St-62 - Annual Compliance Report Sales Tax Recapture
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1
2IDA Annual Compliance Report
ST-62
State Sales Tax Recapture
(2/15)
For IDA fiscal year ending
/
/
mm
dd
yy
Due within 90 days of the end of each fiscal year.
IDA information
Name of IDA
Street address
Telephone number
(
)
City
State
ZIP code
Terms and conditions for the recapture of state sales tax exemption benefits for projects
established, amended, or extended on or after March 28, 2013
1 Did the IDA provide state sales tax exemption benefits to any project established, amended, or
extended during the fiscal year entered above? ...................................................................................
1 Yes
No
If Yes, continue below.
If No, skip to question 3.
2 When an IDA establishes a project, appoints an agent/project operator, or amends or extends a project established in a prior year,
the IDA must include terms and conditions for the recapture of state sales tax exemption benefits in its resolutions and project
documents. This applies to all projects established, amended, or extended on or after March 28, 2013
.
(see instructions)
A If the IDA used the same terms and conditions regarding the recapture of state sales tax
exemption benefits in the project documents for each of its projects (as described in 2 above),
mark an X in the box and attach a copy of the terms and conditions used ............................................
2A
b If the IDA used different terms and conditions regarding the recapture of state sales tax
exemption benefits in the project documents for its projects (as described in 2 above), mark
an X in the box and attach a copy of each version used. Be sure to identify the project(s) to which
each version of the terms and conditions relate ....................................................................................
2b
If the IDA provided state sales tax exemption benefits to a project established, amended, or extended on or after March 28,
2013, but did not include terms and conditions for the recapture of state sales tax exemption benefits in the project
documents, attach a list of these projects
.
(see instructions)
Activities and efforts to recapture state sales tax exemption benefits for projects established,
amended, or extended on or after March 28, 2013
3 Did the IDA make efforts to recapture any state sales and use tax exemption benefits from an
agent, project operator, or other person or entity
3 Yes
? .....................................................
No
(see instructions)
If Yes, continue below.
If No, skip question 4 and complete the Certification below.
4 Did the IDA file Form ST-65, IDA Report of Recaptured Sales and Use Tax Benefits, for each
recapture, and remit the funds to the Tax Department? .........................................................................
4 Yes
No
If Yes, you must keep a copy of Form ST-65 and supporting documentation related to the recapture activities.
If No, attach an explanation of the IDA’s recapture efforts
.
(see instructions)
Certification
I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make
these statements with the knowledge that willfully providing false or fraudulent information with this document may constitute a
felony or other crime under New York State Law, punishable by a substantial fine and possible jail sentence. I also understand
that the Tax Department is authorized to investigate the validity of any information entered on this document.
Print name of person signing on behalf of the IDA
Print title of person signing on behalf of the IDA
Signature
Date
Telephone number
(
)
Mailing instructions
Mail completed form and attachments to:
NYS TAx DepARTMeNT
IDA UNIT
W A HARRIMAN CAMpUS
AlbANY NY 12227-0866
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