New York State Department of Taxation and Finance
Report of Annual License Fee
Agricultural Cooperative Marketing or Financing Corporations and District Heating/Cooling Cooperatives
Please print or type
Employer identification number
Cooperative Corporations Law, Article 5
For calendar year
File number Business telephone number
Legal name of corporation
Trade name/DBA State or country of incorporation
Mailing name (if different from legal name)
Date received (for Tax Department use only)
Number and street or PO box Date of incorporation
Date began business in NYS
If address above is new, mark an X in the box .......
If your name, employer identification number, address, or owner/officer information has changed, you must file Audit (for Tax Department use only) Form DTF95. If only your address has changed, you may file Form DTF96. You can get these forms from our Web site, by fax, or by phone. See Need help? on page 2.
Payment pay $10.00 -- Make check or money order payable to: New York State Corporation Tax . . . Attach your payment here. The above corporation was incorporated under the Cooperative Corporations Law on
(mm - dd - yy)
for the purpose of
Certification: I certify that this report and any attachments are to the best of my knowledge and belief true, correct, and complete. Authorized person
Signature of authorized person E-mail address of authorized person Official title Date
Who must file
Section 77 of the Cooperative Corporations Law exempts certain cooperative corporations from franchise taxes, corporation taxes, or license fee requirements under section 181 of the Tax Law. In place of those taxes and the license fee, the following corporations must file this form and pay an annual license fee of $10: · Agricultural cooperative marketing corporations, with or without capital stock, organized for the purpose of marketing agricultural products; · Agricultural cooperative financing corporations, with or without capital stock, organized for the purpose of making loans to their members producing agricultural products; · Cooperative corporations with annual sales of less than $500,000, organized for the purpose of purchasing food products for sale to their members; · Heating/cooling cooperative corporations without stock, that have federal Internal Revenue Code (IRC) section 501(c)(12) status and are organized for producing and/or distributing district heating and/or cooling services solely for use by their members. The heating or cooling facility must be located in a city with a population of more than 200,000 but less than 300,000, and must have at least 35% of the service, as measured by relative thermal usage, distributed to and used by members who: -- qualify as certain exempt organizations under the New York State Sales and Use Tax Law (for example, governmental, educational, charitable, religious); or -- qualify as cooperative corporations without stock, that have federal IRC section 501(c)(12) status.
· Members of heating/cooling cooperative corporations as
Types of cooperative corporations that are not exempt from franchise tax, corporation tax, or license fee requirements under section 181 of the Tax Law, and therefore are not required to file this form, are: · Agricultural cooperative corporations with capital stock organized for the sole purpose of raising crops are subject to the franchise tax imposed by Article 9, section 185 of the Tax Law. (See Form CT185, Cooperative Agricultural Corporation Franchise Tax Return.) · Cooperative corporations with capital stock that operate for a profit are taxable under Article 9A of the Tax Law. (See Form CT3, General Business Corporation Franchise Tax Return, or Form CT4, General Business Corporation Franchise Tax Return Short Form.)
Unless you are specifically directed to use a different format, enter dates in the mm-dd-yy format (using dashes and not slashes).
When and where to file
On or before March 15th following the close of the calendar year, mail this completed form and $10 check or money order to: NYS CORPORATION TAX REGISTRATION UNIT W A HARRIMAN CAMPUS ALBANY NY 12227
Page 2 of 2 CT-397 (2008)
Private delivery services
If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your return and tax payment. However, if, at a later date, you need to establish the date you filed your return or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your return, contact that private delivery service for instructions on how to obtain written proof of the date your return was given to the delivery service for delivery.
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5a, 171, 171a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law. Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law. This information is maintained by the Director of Records Management and Data Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 2255829. From areas outside the United States and outside Canada, call (518) 4856800.
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: Forms are available 24 hours a day, 7 days a week. 1 800 7483676 Telephone assistance is available from 8:00 A.M. to 5:00 P.M. (eastern time), Monday through Friday. To order forms and publications: Corporation Tax Information Center: From areas outside the U.S. and outside Canada: 1 800 4628100 1 888 6982908 (518) 4856800 Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you have access to a TTY, contact us at 1 800 6342110. If you do not own a TTY, check with independent living centers or community action programs to find out where machines are available for public use. Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, please call 1 800 9721233.