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Report of Purchases Eligible for Credit by a
Quarterly Schedule W for
Qualified Empire Zone Enterprise (QEZE)
Part-Quarterly (Monthly) Report transactions for the period December 1, 2020, through February 28, 2021.
Filers Instructions
Caution: Your benefit period to claim QEZE credits may be Employment test – You must complete and pass the employment
expiring soon. For more information, see TB-ST-730, QEZE Sales test using your employment numbers for the tax year ending before
Tax Credit or Refund, and TSB-M-09(12)S, Changes to Qualified the period covered by Form AU-12 to qualify for the credit.
Empire Zone Enterprise (QEZE) Program (Articles 28 and 29) – If your credit or refund claim covers periods from more than one
Effective September 1, 2009. tax year, you must complete the employment test for each tax year
required.
Who may file Example: A business was certified by ESD with an effective date
Complete and file Form ST-810.1, Quarterly Schedule W for of February 15, 2009, on its Certificate of Eligibility. The business
Part-Quarterly (Monthly) Filers, if you file Form ST-810, New applied for and received QEZE sales tax certification from the Tax
York State and Local Quarterly Sales and Use Tax Return for Department effective October 1, 2009. The business files taxes on
Part-Quarterly (Monthly) Filers, you made purchases eligible for a calendar year basis.
the qualified empire zone enterprise (QEZE) sales and use tax
credit, and you want to claim the credit against the sales and use At the end of December 2016, the business completed the
tax you owe with this return. employment test for the 2016 tax year (January through
December 2016) and determined that it qualifies for QEZE sales
If you are taking credits on this schedule, you must also complete tax benefits for 2017.
Form AU-12, Application for Credit or Refund of Sales or Use
Tax – Qualified Empire Zone Enterprise (QEZE), and mail it to the At the end of December 2017, the business completed the
address shown on Form AU-12-I, Instructions for Form AU-12. Do employment test for the 2017 tax year (January through
not attach Form AU-12 to this return. December 2017) and determined that it qualifies for QEZE sales
tax benefits for 2018.
The application must state that the credit has been claimed on a
sales tax return and the period covered by that return. Supporting In March 2018, the business files Form ST-810.1 to report a credit
documentation must be filed with Form AU-12. for tax paid on qualifying purchases made during September
through December 2017 and for January through February 2018.
If you were certified by Empire State Development (ESD) before
April 1, 2009, you must have: When filing Form AU-12 to claim the credit, it must complete and
• applied for and received Form DTF-81-PC, Qualified Empire attach employment test worksheets for the 2016 tax year to support
Zone Enterprise (QEZE) Sales Tax Certification; its claim for a credit for the September through December 2017
period, and for the 2017 tax year to support its claim for the January
• received your Empire Zone Retention Certificate (EZRC) from through February 2018 period.
ESD; and
• passed the employment test for the tax year ending before the Mark an Xin the box if your business has passed the employment
period covered by this schedule. 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 not, stop; you
If you meet these qualifications, you may use this schedule to are not eligible for the QEZE credit. Do not file this schedule.
claim a credit for tax paid on qualifying purchases.
If you were certified by ESD on or after April 1, 2009, you must Part 2 – Purchases eligible for credit by jurisdiction
have: Column C – Eligible purchases – Enter in Column C your
purchases eligible for credit on the appropriate jurisdiction line.
• received your EZRC from ESD; and
• passed the employment test for the tax year ending before the If you were certified by ESD before April 1, 2009, use the
period covered by this schedule. jurisdiction line for the locality where the purchase was made.
If a purchase was made in a local jurisdiction that is not listed,
If you meet these qualifications, you may use this schedule to enter the amount on either the New York State only 4% line or the
claim a credit for tax paid on qualifying purchases, but only if New York State/MCTD4 3%/8 line, as applicable.
the qualifying purchase is made in a locality that has elected to
provide the credit. The following localities are currently eligible: 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 Herkimer County (Allegany County, Cayuga County, city of Auburn, Erie County,
Cayuga County Montgomery County Herkimer County, Montgomery County, and Niagara County). If the
Auburn (city) Niagara County locality has not made this election, no credit of any taxes (State,
Erie County MCTD, and local) is allowed. Do not make any entries on either the
If the locality where you made the purchase is not listed as New York State only 4% line or theNew York State/MCTD 4 3%/8 line.
an eligible locality, no credit of any taxes (State, Metropolitan Column E – Amount of sales and use tax credit – For each
Commuter Transportation District (MCTD) or local) is available. jurisdiction, multiply the amount in Column C by the tax rate in
Column D, and enter the resulting credit amount in Column E. After
Specific instructions entering information for all jurisdictions required, separately total
Identification number and name – Print the sales tax Columns C and E. Include the column totals on Form ST-810 as
identification number and legal name as shown on Form ST-810 instructed.
or on your business’s Certificate of Authority for sales and use tax.
Filing this schedule
Part 1 – Verify eligibility File a completed Form ST-810.1 and any other attachments with
EZRC number – Print the empire zone certificate number from Form ST-810 by the due date. Be sure to keep a copy of your
your EZRC issued by ESD. completed return for your records.
Need help? and Privacy notification
80100202210094 See Form ST-810-I, Instructions for Form ST-810.
ST-810.1 (2/21) Page 2 of 2
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