Informational Bulletin - Prepaid Wireless E911 Surcharge Information FY 2012-01
Form ST-1, Sales and Use Tax and E911 Surcharge Return (back page, Schedule A only)
Schedule A will be used to calculate your total deductions. This total will transfer to Step 2, Line 2 on the front of the
return.
5
Account ID: This form is for:
Schedule A — Deductions
Section 1: Taxes and miscellaneous deductions - If no Section 1 deductions, go to Section 2.
1 Taxes collected on general merchandise sales and service 1 ______________|_____
2 Taxes collected on food, drugs, and medical appliances sales and service 2 ______________|_____
3 E911 surcharge collected 3 ______________|_____
4 Resale 4 ______________|_____
5 Interstate commerce 5 ______________|_____
6 Manufacturing machinery and equipment (including photoprocessing) 6 ______________|_____
7 Farm machinery and equipment 7 ______________|_____
8 Graphic arts machinery and equipment 8 ______________|_____
9 Supplemental Nutrition Assistance Program (SNAP - formerly called food stamps) 9 ______________|_____
10 Enterprise zone
a Sales of building materials 10a ______________|_____
b Sales of items other than building materials 10b ______________|_____
11 High impact business
a Sales of building materials 11a ______________|_____
b Sales of items other than building materials 11b ______________|_____
12 River edge redevelopment zone building materials 12 ______________|_____
13 Exempt organizations 13 ______________|_____
14 Sales of service - identify here ____________________ 14 ______________|_____
15 Other (including cash refunds, newspapers and magazines, etc. ) - identify below
_________________________________________________ 15 ______________|_____
16 Total Section 1 deductions. Add lines 1 through 15. 16 ______________|_____
Section 2: Motor fuel deductions - If no Section 2 deductions, go to Section 3.
State motor fuel tax Number of gallons Rate
17 Gasoline 17a ______________ x 19¢ = 17b ______________|_____
18 Gasohol and majority blended ethanol 18a ______________ x 19¢ = 18b ______________|_____
19 Diesel (including biodiesel and biodiesel blends) 19a ______________ x 21.5¢ = 19b ______________|_____
20 Dieselhol 20a ______________ x 21.5¢ = 20b ______________|_____
21 Other special fuels 21a ______________ x 19¢ = 21b ______________|_____
Specific fuels sales tax exemption Receipts Percentage
22 Gasohol 22a ______________|_____ x 20% (.20) = 22b ______________|_____
23 Biodiesel blend (90 - 99 percent petroleum-based product) 23a ______________|_____ x 20% (.20) = 23b ______________|_____
24 Biodiesel blend (1- 89 percent petroleum-based product) 24a ______________|_____ x 100% (1.00) = 24b ______________|_____
25 100 percent biodiesel 25a ______________|_____ x 100% (1.00) = 25b ______________|_____
26 Majority blended ethanol fuel 26a ______________|_____ x 100% (1.00) = 26b ______________|_____
27 Other motor fuel deductions________________________________ 27 ______________|_____
28 Total Section 2 deductions. Add lines 17b through 26b and 27. 28 ______________|_____
Section 3: Total deductions
29 Add Lines 16 and 28. Write this amount on Step 2, Line 2 on the front page of this return. 29 ______________|_____
Taxes collected
through sales and
service will now be
reported on the same
line. A separate line
has been added to
report E911 surcharge
collected.
Enterprise zone, High
impact business,
and River edge
redevelopment have
now been separated
into three different
lines for better data
collection.
“Other” deductions
will now include
more categories.
Cash refunds and
newspapers and
magazines have both
been incorporated
into this line.
Schedule A - Deductions have
been divided into sections for
easier calculation.
ST-1 Worksheet for Line 2 has been changed
to Schedule A - Deductions. Many line
numbers and descriptions have changed.
