Free CT-396 - New York

New York State Department of Taxation and Finance

Report of License Fee Rural Electric Cooperative Corporations
Rural Electric Cooperative Law ­ Article 6
Please print or type Employer identification number Name Number and street City or town, state and ZIP code

CT-396
(6/02)

This report must be filed annually on or before July 1.
File number State or country of incorporation Date began business in New York State Date

/

Check if address or EIN has changed since the last report Address Employer identification number

Payment - $10.00 - Make check payable to: New York State Corporation Tax

Payment enclosed

$10.00

The above corporation was incorporated, formed, or authorized, pursuant to the provisions of the Rural Electric Cooperative Law on the date of
(month, day, year)

, and conducts the business of

Certification of an Elected Officer of the Corporation I certify that the above statement is, to the best of my knowledge and belief, true and correct.
Signature of officer Official title Date

General information
New York State rural electric cooperative corporations or foreign non-profit or cooperative corporations doing business in New York State pursuant to the Rural Electric Cooperative Law are not liable for franchise, excise, income, corporation and sales and compensating use taxes. The exemption from the sales and compensating use taxes does not apply to the taxes imposed by Article 28, sections 1107 and 1108 of the Tax Law. The cooperative corporations are not exempt from collecting and paying sales and compensating use taxes on retail sales of tangible personal property and services made to purchasers required to pay such taxes imposed by Articles 28 and 29 of the Tax Law. In place of the taxes listed above, a license fee of $10.00 must be paid annually on or before July 1.

Who must file
New York State cooperative non-profit membership corporations organized under the Rural Electric Cooperative Law and foreign non-profit or cooperative corporations that supply electric energy in rural areas must file this form. Rural areas means any area of the state not included within the boundaries of any city or village having a population in excess of one thousand inhabitants. Mail completed form and $10.00 check to: NYS CORPORATION TAX PROCESSING UNIT PO BOX 1909 ALBANY NY 12201-1909