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New York State Department of Taxation and Finance
Instructions for Form AU-11 AU-11-I
(12/10)
Application for Credit or Refund of Sales or Use Tax
Qualified empire zone enterprise (QEZE) • All documentation must clearly identify the purchaser. Cash
Special rules apply to applications for QEZE credits or refunds. receipts, register tapes, or other forms of receipts or invoices
that don’t identify the purchaser may not be accepted.
• To apply for QEZE credits or refunds based on purchases
made after September 1, 2009, do not use this form. • If the invoices and credit memoranda are voluminous, submit
Instead, use Form AU-12, Application for Credit or Refund a schedule or a summary in table form. It should contain
of Sales or Use Tax – Qualified Empire Zone Enterprise information concerning these documents, such as invoice
(QEZE). number, date of invoice, name of purchaser or supplier, item
sold or purchased, amount of invoice excluding tax, amount
• To apply for QEZE credits or refunds based on purchases of tax billed, taxing jurisdiction where sale or purchase was
made before September 1, 2009, you must use this form. made, and the reason the claimant is entitled to a credit or
• To claim a refund under Tax Law section 1119(a)(6) for refund.
tax paid on building materials used in construction, — We may request documentation to verify any schedule or
expansion, or rehabilitation of real property located in an summary you submit.
empire zone (EZ), use this form.
• The supporting documents should include the vendor’s name
Motor fuel and diesel motor fuel and address. If they don’t, or if the transaction took place
somewhere other than the vendor’s address, you must:
Do not use Form AU-11 to apply for a refund of tax paid on
qualifying purchases of motor fuel or diesel motor fuel. Use — include the vendor’s name and location;
Form FT-500, Application for Refund of Sales Tax Paid on — include the location where the transaction took place
Automotive Fuels. (generally where you took title or possession); and
— include the invoices showing the tax you paid.
Applicants not registered with the Department of
Claims based on exemption certificates
Taxation and Finance
• If your customer gave you an exemption certificate after you
• Complete all applicable items. remitted the tax with your return, you must include with your
• Explain the basis for the refund claim in detail and send claim copies of the original invoice(s), exemption certificate,
legible copies of all supporting documents (for example: and credit memoranda.
invoices, receipts, proof of payment of tax, etc.). You must • If your customer originally paid you sales or use tax and
submit documents in a format that allows the Tax Department subsequently submitted an exemption certificate requesting a
to determine the correct jurisdiction and amount for each credit or refund of the sales or use tax, you must include with
credit or refund claimed. your claim proof that you repaid the tax to the customer, such
• We may return your application if your form is incomplete as a copy of the canceled check.
and cannot be processed. If you don’t provide necessary
supporting documents, we will deny your application. Contractors
• All documentation for purchases on behalf of an A contractor claiming a credit or refund for sales or use tax paid
organization, business, or for a business purpose must on a purchase of certain tangible personal property must send,
clearly identify the purchaser. Cash receipts, register tapes, for each transaction, a summary in table form detailing specific
or other forms of receipts or invoices that don’t identify the information. This refers to tangible personal property that:
purchaser may not be accepted. • became a physical component part of the property upon
• If you’re claiming a refund for sales tax because you’re an which a taxable service, such as a repair, was performed or
exempt organization, you must attach a copy of Form ST-119, • was resold by way of a retail sale.
Exempt Organization Certificate. If you don’t have sales tax
exempt status in New York State, contact the Sales Tax The information to be reported on each summary must include
Information Center for an application. date of sale, name of customer, locality, amount of invoice
(excluding sales tax), tax collected, cost of materials used,
Applicants registered with the Department of tax paid on materials that qualify for the credit or refund,
Taxation and Finance and a description of these materials. We may request
documentation to verify any summaries you submit.
• Complete all applicable items.
• If you want to apply part of your claim as a credit on a sales Interest
tax return and you’re requesting the balance as a refund, Generally, even if otherwise eligible, you won’t receive interest if
state these amounts separately in the applicable boxes. we process your claim for credit or refund within three months
• Explain the basis of your claim for credit or refund in detail of the date we receive it in processible form. If we don’t process
and send legible copies of all supporting documents (for your claim within three months, you may be entitled to interest,
example: invoices, receipts, proof of payment of tax, etc.). provided you filed your Form AU-11 in processible form. If we
You must submit documents in a format that allows the Tax determine you are entitled to interest, we will calculate it from
Department to determine the correct jurisdiction and amount the date you filed Form AU-11 in processible form.
for each credit or refund claimed.
• We may return your application if your form is incomplete
and cannot be processed. If you don’t provide necessary
supporting documents, we will deny your application.
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