From areas
outside the U.S. and outside Canada, call (518) 485-6800.
Part II Refund of metropolitan transportation
business tax (MTA surcharge) collected by a regulated
public utility
(section 189-a)
Complete only if gas service is imported for use in the Metropolitan
Commuter Transportation District (MCTD).
The MTA surcharge is imposed on gas service imported by and
delivered to a gas importer for use in the MCTD. The MCTD
includes the counties of New York, Bronx, Kings, Queens,
Richmond, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk,
and Westchester.
Line 8 Enter the amount of MTA surcharge (section 189-a) paid
to the regulated public utility. Substantiate this information by
including copies of your public utility transportation bills and
canceled checks for the months for which you are requesting the
refund.
Line 9 The
actual consideration is the price of gas services, not
including any reasonable transportation charges that are
separately stated. Substantiate the information by including copies
of the purchase invoices showing the actual consideration paid, or
contracted to be paid, for gas services.
Line 10 Use the following chart to determine the applicable tax
rate.
Schedule B Refund of the full amount of
section 189, 189-a, and 189-b tax and tax
surcharges collected by a regulated public utility
Line 15 Enter the amount of tax (section 189) and tax surcharge
(section 189-b) paid to the regulated public utility. Substantiate this
information by including copies of your public utility transportation
bills and canceled checks for the months for which you are
requesting the refund.
Line 17 Enter the amount of MTA surcharge (section 189-a)
paid to the regulated public utility. Substantiate this information by
including copies of your public utility transportation bills and
canceled checks for the months for which you are requesting the
refund.
New York State Department of Taxation and Finance
Instructions for Form CT-189-WR
Claim for Refund of Section 189 Tax and Tax Surcharges
Tax Law Article 9, Section 189
CT-189-WR-
I
(8/04)
General information
Use Form CT-189-WR to claim a refund of tax paid under Tax Law
section 189. Form CT-189-WR may be used by either (a) a gas
importer whose section 189 tax paid to a regulated public utility at
the average annual gas price is in excess of the amount of tax that
would have been paid if the tax was computed on actual
consideration, (b) a gas importer who imports gas from a wholly
owned out-of-state gas well, (c) a purchaser of nonimported gas
who was charged section 189 tax and tax surcharge by a regulated
public utility, (d) a co-generator who does not have a Form AU-260,
Direct Pay Permit, or (e) any other gas importer who believes they
are entitled to a refund of section 189 tax or tax surcharges. If the
claim for refund is based upon (a) above, use Schedule A. If the
claim is based upon (b) or (c), use Schedule B. If the claim is
based upon (d), use Schedule C. If the claim is based upon (e),
use Schedule D.
If you are claiming a refund for an overpayment of tax based on a
rate reduction, complete Schedule D and the certification and
attach this form to your Form CT-189.
Both a gas importer who imports from a wholly owned gas well and
a nonimporter of gas who was charged section 189 tax and tax
surcharge by a regulated public utility are entitled to a full refund of
section 189 tax and tax surcharge in Schedule B.
Co-generators who did not obtain Form AU-260 and who import
gas using a regulated public utility may claim a refund in
Schedule C based upon overpayment to the utility, the exemption
for co-generation facilities, or both.
To avoid delays in processing of your claim for
refund
Without the proper attachments, we will not process this claim for
refund. Please attach copies of your public utility transportation bills
for the months for which you are requesting the refund and copies
of the purchase invoices showing the actual consideration paid, or
contracted to be paid, for gas services.
A nonimporter of gas must include substantiation of the
transactions showing that the gas was purchased outside the state.
If natural gas is imported from other than a wholly owned gas well,
such as a well owned in partnership form, it is presumed that the
imported gas was purchased from the entity owning the
out-of-state well. However, you may apply for a refund by attaching
an explanation and substantiation of the transactions to show that
the gas was not purchased by the importer, but was owned directly
by the importer.
Schedule A Refund of tax based on price
differential
Part I Refund of tax and tax surcharge collected by a
regulated public utility
(sections 189 and 189-b)
Line 1 Enter the amount of tax (section 189) and tax surcharge
(section 189-b) paid to the regulated public utility. Substantiate this
information by including copies of your public utility transportation
bills and canceled checks for the months for which you are
requesting the refund.
Line 2 The
actual consideration is the price of gas services, not
including any reasonable transportation charges, that are
separately stated. Substantiate the information by including copies
of the purchase invoices showing the actual consideration paid, or
contracted to be paid, for gas services.
Tax month
Tax rate
All tax months ending in 2000
2.1%
All tax months ending in 2001
2.0%
All tax months ending in 2002
1.9%
All tax months ending in 2003
.85%
All tax months ending in 2004
.4%
All tax months ending after 12/31/04
Tax is repealed
Tax month
Tax rate
All tax months ending in 2000
.357%
All tax months ending in 2001
.34%
All tax months ending in 2002
.323%
All tax months ending in 2003
.1445%
All tax months ending in 2004
.068%
All tax months ending after 12/31/04
Tax is repealed Schedule C Refund of tax and tax surcharges to
a co-generation facility that does not have a
section 189 direct pay permit
Part I Refund of tax and tax surcharge collected by a
regulated public utility based on price differential
(sections 189 and 189-b)
Line 19 Enter the amount of tax (section 189) and tax surcharge
(section 189-b) paid to the regulated public utility. Substantiate this
information by including copies of your public utility transportation
bills and canceled checks for the months for which you are
requesting the refund.
Line 20 The
actual consideration is the price of gas services,
not including any reasonable transportation charges that are
separately stated. Substantiate the information by including copies
of the purchase invoices showing the actual consideration paid, or
contracted to be paid, for gas services.
Line 21 Section 189 imposes tax at different rates. The tax rates
for all tax periods are the same as shown on the front of these
instructions, line 3.
Line 23 The tax surcharge under section 189-b expired after tax
periods ending May 31, 1997. If you are still owed a section 189-b
refund, check the applicable rates. If you are not sure of the
applicable surcharge rate, call toll free 1 800 972-1233. From areas
outside the U.S. and outside Canada, call (518) 485-6800.
Part II Refund of MTA surcharge based on price
differential collected by a regulated public utility
(section 189-a)
Complete only if gas service is imported for use in the MCTD.
The MTA surcharge is imposed on gas service imported by and
delivered to a gas importer for use in the MCTD.
Line 26 Enter the amount of MTA surcharge (section 189-a)
paid to the regulated public utility. Substantiate this information by
including copies of your public utility transportation bills and
canceled checks for the months for which you are requesting the
refund.
Line 27 The
actual consideration is the price of gas services,
not including any reasonable transportation charges that are
separately stated. Substantiate the information by including copies
of the purchase invoices showing the actual consideration paid, or
contracted to be paid, for gas services.
Line 28 For all tax periods, the applicable tax rates are the
same as shown on the front of these instructions, line 10.
Part III Refund for co-generation facilities exemption
(sections 189 and 189-b)
A co-generation facility defined in Public Service Law,
section 2.2-a, or a qualifying facility that is a co-generation facility
as defined by Public Utility Regulatory Policies Act of 1978
section 201 (Public Law 95-617), and that has not been issued a
direct payment permit, may compute this refund.
A refund is allowed when gas service imported by a qualifying
co-generation facility is used to generate electricity or steam that is
supplied and used by a thermal energy host located at or near the
project site.
To determine this refund, multiply the total consideration for natural
gas used by the facility during the period by the ratio of the BTU
value of steam and electricity supplied to and used by the host to
the total BTU value of all useful steam and electricity produced by
the facility during the same period.
BTUs of steam and electricity
Exemption
supplied to thermal host
= percentage
Total useful BTUs produced
CT-189-WR-I (8/04) (back)
BTU equivalent values of steam and electricity are those used by
the New York State Energy Office:
1 kilowatt-hour = 3,412 BTUs
1 pound of low pressure steam = 1,000 BTUs
Note: For additional steam BTU value equivalents, use ASME or
NBS/NRC steam tables.
Total useful steam and electricity produced by a facility includes
that produced for the host, for any electric utility, and for any other
useful purpose.
Line 34 Enter the section 189 tax and section 189-b tax