Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services (Page 3 of 4) in pdf

Instructions for For m NYC-UXS

NEW YORK CITY DEPARTMENT OF FINANCE

IMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE

Department of Finance

Payments may be made on the NYC Department of Finance website at

, or via check or money order. If paying with

nyc.gov/eservices

check or money order, do not include these payments with your New York City return. Checks and money orders must be accompanied by

payment voucher form NYC-200V and sent to the address on the voucher. Form NYC-200V must be postmarked by the return due date to

avoid late payment penalties and interest. See form NYC-200V for more information.

GENERAL INFORMATION

GENERAL DEFINITIONS

1. “Gross operating income” includes (1) receipts from furnishing or sell-

HIGHLIGHTS OF RECENT LEGISLATION

ing gas, electricity, steam, water or refrigeration, or furnishing or selling

gas, electric, steam, water, refrigeration or telecommunications services,

The law was amended in 2009 to provide taxpayers with additional time

(2) receipts from omnibus services (except limited fare omnibus compa-

to apply for a refund of the Utility Tax. For tax periods beginning on or

nies, see Item 3), whether or not a profit is realized, without deduction for

after January 1, 2009, Utility Tax refunds may be claimed up to three years

any cost, expense or discount paid or 3) for tax periods beginning on or

from the time the return is filed or two years from the time the tax is paid,

after August 1, 2002, 84 percent of ALL charges for mobile telecommu-

the same as the period applying to refunds of General Corporation Tax,

nications services to customers where the place of primary use of the cus-

Business Corporation Tax, the Unincorporated Business Tax, and the Bank

tomer is in the City. Such receipts are deemed to be derived from business

Tax. Administrative Code section 11-1108(a), as amended by Chapter 201

conducted wholly within the City. See, Ad. Code §11-1102(c) as amended.

of the Laws of 2009, section 35.

For this purpose, "place of primary use" has the same meaning as in the

Federal Mobile Telecommunications Sourcing Act of 2000. See, Ad. Code

Beginning January 1, 2006, metered sales of energy to tenants of certain co-

§11-1101(20) as amended. For tax periods beginning on or after August

operative housing corporations are exempted from the City utility tax. The

1, 2002, “Gross operating income” does not include the taxpayer’s dis-

exemption applies to cooperative corporations with at least 1,500 apart-

tributive share, if any, of income gains, losses and deductions from any

ments that own or operate a cogeneration facility that was in place before

partnership subject to the NYC Utility Tax as a utility or vendor of utility

January 1, 2004 (or that replaces such a facility), and that make metered

services, including its share of separately reported items. Ad. Code §11-

sales of the energy produced for the development’s tenants or occupants.

1102(f)(2). (See “Vendor of utility services” defined below.)

See Ad. Code §§11-1101.25, 11-1101.26 and 11-1102(g). A return must

still be filed by the cooperative corporation using a tax rate of zero.

2. “Vendor of Utility Services” Every person (1) not subject to the

supervision of the New York State Department of Public Service who

For information concerning the Relocation Employment Assistance Program

furnishes or sells gas, electricity, steam, water or refrigeration or fur-

(REAP) see the Department of Finance website at:

nishes or sells gas, electric, steam, water, refrigeration or telecommuni-

cations services, or (2) who operates omnibuses (including school

buses), whether or not the operation is on the public streets and re-

Effective for tax periods beginning on and after August 1, 2002, entities

gardless of whether the furnishing, selling or operation constitutes the

that receive eighty percent or more of their gross receipts from charges

main activity of the person. Effective for tax periods beginning on and

for the provision of mobile telecommunications services to customers

after August 1, 2002, entities that receive eighty percent or more of

will be taxed as if they were regulated utilities for purposes of the New

their gross receipts from charges for the provision of mobile telecom-

York City Utility Tax, General Corporation Tax, Business Corporation

munications services to customers will be taxed as if they were sub-

Tax, Banking Corporation Tax and Unincorporated Business Tax. Thus,

ject to the supervision of the Department of Public Service of the State

such entities will be subject to only the New York City Utility Tax. The

of New York and will NOT be considered vendors of utility services.

amount of gross income subject to tax has been amended to conform to

the Federal Mobile Telecommunications Sourcing Act of 2000. In ad-

3. “Limited Fare Omnibus Companies” Omnibus companies fran-

dition, if any such entity is a partnership, its partners will not be subject

chised by the City whose principal source of revenue is from trans-

to the New York City Utility Tax on their distributive share of the in-

porting passengers daily within the City over fixed routes at fares no

come of any such entity. Finally, for tax years beginning on and after Au-

higher than those charged by the New York City Transit Authority.

gust 1, 2002, partners in any such entity will not be subject to General

Limited fare omnibus companies are required to file NYC-UXRB.

Corporation Tax, Business Corporation Tax, Banking Corporation Tax

Line 13 - Sales and Compensating Use Tax Refunds

or Unincorporated Business Tax on their distributive share of the income

of any such entity. Laws of New York of 2002, Chapter 93, Part C and

If you received a refund in the current period of any sales and use taxes

for which you claimed a credit in a prior period, enter the amount of such

Laws of New York of 2015, Chapter 60, Part D.

refund on line 13.

NOTE: There have been substantial changes to the Energy Cost Savings

Program. For information, call 311 or, if outside New York City, 212-

Line 15a - Credits from form NYC-9.5UTX

NEW-YORK (212-639-9675).

Enter on this line the credit against the Utility Tax for the relocation and

employment assistance program. (Attach Form NYC-9.5UTX.)

Taxpayers first becoming subject to the utility tax must file monthly returns

for every month of the calendar year in which they first become subject to tax.

Line 15b - Credits from form NYC-9.8UTX

Enter on this line the credit against the Utility Tax for the new Lower

Special Condition Codes

Manhattan relocation and employment assistance program. (Attach Form

At the time this form is being published, there are no special condition

NYC-9.8.UTX.)

codes for tax year 2017. Check the Finance website for updated special

condition codes. If applicable, enter the two character code in the box

IMPOSITION/BASIS/RATE OF TAX

provided on the form.

The tax is imposed on every vendor of utility services for the privilege of

Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services Page 3

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