Form St 100 1 – Fill Out and Use This PDF

New York State Department of Taxation and Finance

Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)

	Quarterly Schedule W
			W
	FILE AS AN ATTACHMENT TO FORM ST-100
	For tax period:
	March 1, 2011, through May 31, 2011
	Due date:		Include with
			Form ST-100
	Monday, June 20, 2011
				112

Sales tax identification number

Legal name (Print ID number and name as shown on Form ST-100 or Certiicate of Authority)

Empire zone certiication number from your Empire Zone Retention Certificate (EZRC) ...

—

—

Has your business passed the employment test for the tax year ending before the period covered by this schedule to
verify that it is eligible to claim the QEZE credit for this reporting period? (You must mark an X in either the Yes or
No box. If you mark No, stop; you are not eligible for the QEZE credit. Do not ile this schedule.)	Yes

No

Column totals:

.00

Include this amount as a negative on Form ST-100, page 2, Column D, in box 4.

Include this amount as a negative on Form ST-100, page 2, Column F, in box 5. (See instructions on page 2.)

Quarterly Schedule W Instructions

Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)

Report transactions for the period March 1, 2011, through May 31, 2011.

Who may file

Complete and file Form ST-100.1, Quarterly Schedule W, if you file Form ST-100, New York State and Local Quarterly Sales and Use Tax Return, you made purchases eligible for the qualified empire zone enterprise (QEZE) sales and use tax credit, and you want to claim the credit against the sales and use tax you owe with this return.

If you are taking credits on this schedule, you must also complete Form AU-12, Application for Credit or Refund of Sales or Use Tax — Qualified Empire Zone Enterprise (QEZE), and mail it to the address shown on Form AU-12-I, Instructions for Form AU-12. Do not attach Form AU-12 to this return.

The application must state that the credit has been claimed on a sales tax return and the period covered by that return. Supporting documentation must be filed with Form AU-12.

If you were certified by Empire State Development (ESD) before April 1, 2009, you must have:

•฀ applied฀for฀and฀received฀Form฀DTF-81,฀Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification;

•฀ received฀your฀Empire Zone Retention Certificate (EZRC) from ESD; and

•฀ passed฀the฀employment฀test฀for฀the฀tax฀year฀ending฀before฀the฀ period covered by this schedule.

If you meet these qualifications, you may use this form to claim a credit for tax paid on qualifying purchases.

If you were certified by ESD on or after April 1, 2009, you must have:

•฀ received฀your฀EZRC฀from฀ESD;฀and

•฀ passed฀the฀employment฀test฀for฀the฀tax฀year฀ending฀before฀the฀period฀ covered by this schedule.

If you meet these qualifications, you may use this form to claim a credit for tax paid on qualifying purchases, but only if the qualifying purchase is made in a locality that has elected to provide the credit. The following localities are currently eligible:

Allegany County

Cayuga County Auburn (city) Erie County Herkimer County Montgomery County Niagara County

If the locality where you made the purchase is not listed as an eligible locality, no credit of any taxes (State, MCTD or local) is available.

Specific instructions

Identification number and name — Print the sales tax identification number and legal name as shown on Form ST-100 or on your business’s Certificate of Authority for sales and use tax.

PART 1 — Verify eligibility

EZRC number — Print the empire zone certification number from your EZRC issued by ESD.

Employment test — You must complete and pass the employment test using your employment numbers for the tax year ending before the period covered by Form AU-12 to qualify for the credit.

If your credit or refund claim covers periods from more than one tax year, you must complete the employment test for each tax year required.

Example: A business was certified by ESD with an effective date of February 15, 2008, on its Certificate of Eligibility. The business applied for and received QEZE sales tax certification from the Tax Department effective October 1, 2008. The business files taxes on a calendar year basis.

At the end of December 2008, the business completed the employment test for the 2008 tax year (January through December 2008) and determined that it qualifies for QEZE sales tax benefits for 2009.

At the end of December 2009, the business completed the employment test for the 2009 tax year (January through December 2009) and determined that it qualifies for QEZE sales tax benefits for 2010.

In March 2010, the business files Form ST-100.1, to report a credit for tax paid on qualifying purchases made during September through December 2009 and for January through February 2010.

When filing Form AU-12 to claim the credit, it must complete and attach employment test worksheets for the 2008 tax year to support its claim for a credit for the September through December 2009 period, and for the 2009 tax year to support its claim for the January through February 2010 period.

Mark an X in the Yes or No box if your business has passed the employment test for the tax year ending before the period covered by this schedule to verify that it is eligible to claim the QEZE credit. If you mark No, stop; you are not eligible for the QEZE credit. Do not file this schedule.

PART 2 — Purchases eligible for credit by jurisdiction

Column C — Eligible purchases — Enter in Column C your purchases eligible for credit on the appropriate jurisdiction line.

If you were certified by ESD before April 1, 2009, use the jurisdiction line for the locality where the purchase was made. If a purchase was made in a local jurisdiction that is not listed, enter the amount on either the New York State only 4% line or the New York State/MCTD 43/8% line, as applicable.

If you were certified by ESD on or after April 1, 2009, credit is only allowed if the jurisdiction has elected to provide this credit (Allegany County, Cayuga County, city of Auburn, Erie County, Herkimer County, Montgomery County and Niagara County). If the locality has not made this election, no credit of any taxes (State, MCTD and local) is allowed. Do not make any entries on either the New York State only 4% line or the New York State/MCTD 43/8% line.

Column E — Amount of sales and use tax credit — For each jurisdiction, multiply the amount in Column C by the tax rate in Column D, and enter the resulting credit amount in Column E. After entering information for all jurisdictions required, separately total Columns C and E. Include the column totals on Form ST-100 as instructed.

Note: You may only take credit for the amount of tax owed on

Form ST-100. If the resulting credit is greater than your tax liability on Form ST-100, you may apply for a refund of the net overpayment when you file Form AU-12. You may not carry this net negative forward to the next period.

Filing this schedule

File a completed Form ST-100.1 and any other attachments with Form ST-100 by the due date. Please be sure to keep a copy of your completed return for your records.

Need help? and Privacy notification

See Form ST-100-I, Instructions for Form ST-100.