What is form AU-11?
Special rules apply to applications for QEZE (Qualified empire zone enterprise) credits or refunds. To apply for QEZE credits or refunds based on purchases made before September 1, you must use this form. To claim a refund under Tax Law section 1119(a)(6) for tax paid on building materials used in construction, expansion, or rehabilitation of real property located in an empire zone (EZ), use this form.
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 Form FT-500, Application for Refund of Sales Tax Paid on Automotive Fuels. To apply for QEZE credits or refunds based on purchases made after September 1, do not use this form. Instead, use Form AU-12, Application for Credit or Refund of Sales or Use Tax – Qualified Empire Zone Enterprise (QEZE).
Who should file form AU-11?
If you want to apply part of your claim as a credit on a sales tax return and you’re requesting the balance as a refund, state these amounts separately in the applicable boxes. Explain the basis for the refund claim in detail and send legible copies of all supporting documents. You must submit documents in a format that allows the Tax Department to determine the correct jurisdiction and amount for each credit or refund claimed. If you’re claiming a refund for sales tax because you’re an exempt organization, you must attach a copy of Form ST-119, Exempt Organization Certificate. If you don’t have sales tax exempt status in New York State, contact the Sales Tax Information Center for an application.
Is form AU-11 accompanied by other documents?
All documentation for purchases on behalf of an organization, business, or for a business purpose must clearly identify the purchaser. Cash receipts, register tapes, or other forms of receipts or invoices that don’t identify the purchaser may not be accepted. All documentation must clearly identify the purchaser. Cash receipts, register tapes, or other forms of receipts or invoices that don’t identify the purchaser may not be accepted. The supporting documents should include the vendor’s name and address. If they don’t, or if the transaction took place somewhere other than the vendor’s address, you must: include the vendor’s name and location; include the location where the transaction took place; and include the invoices showing the tax you paid.
What information do I provide in form AU-11?
Name (Legal business name, including DBA or individual); Telephone number NYS Sales Tax ID number or EIN or social security number; Mailing address (number and street or rural route); Period covered by claim (date(s) of purchase) (mm/dd/yyyy); City State ZIP code Refund claimed; Representative’s name (if any); Representative’s mailing address (number and street or rural route) If credit shown above has already been claimed on a sales tax return, enter the period covered by the quarterly or annual return (mm/dd/yyyy). City State ZIP code; Explanation of your claim: Applicant’s signature Applicant’s title Date, Representative’s signature (if any) Representative’s ID number Date.
When and Where do I send form AU-11?
Mail this form and all required substantiation and documentation to:
NYS TAX DEPARTMENT
TDAB - SALES TAX REFUNDS
W A HARRIMAN CAMPUS
ALBANY NY 12227