New York Report of License Fee Rural Electric Cooperative Corporations

Report of License Fee Rural Electric Cooperative Corporations
Form CT-396
Department of Taxation and Finance

Report of License Fee
Rural Electric Cooperative Corporations

CT-396

(12/17)

Rural Electric Cooperative Law – Article 6

Print or type	
	Employer identification number (EIN)	

This report must be filed annually on or before July 1.
File number

	State or country of incorporation	

Date

/

	Name

	Date began business in New York State

	Number and street or PO Box

	Mark an X if address or EIN has changed since the last report

	City or town, state, and ZIP code

		

Address	

Employer identification number

	Payment enclosed

Payment - $10.00 - Make check or money order payable in U.S. funds to: New York State Corporation Tax 		

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

$10.00

Page 2 of 2 CT-396 (12/17)

Instructions

Form CT-1, Supplement to Corporation Tax
Instructions
See Form CT-1 for the following topics:
•	 Changes for the current tax year (general and by Tax
Law Article)
•	 Business information (how to enter and update)
•	 Entry formats
	 –	Dates
	 –	 Negative amounts
	 –	 Percentages
	 –	 Whole dollar amounts
•	 Are you claiming an overpayment?
•	 NAICS business code number and NYS principal
business activity
•	 Limitation on tax credit eligibility
•	 Third-party designee
•	 Paid preparer identification numbers
•	 Is your return in processible form?
•	 Use of reproduced and computerized forms
•	 Electronic filing and electronic payment mandate
•	 Online services
•	 Web File
•	 Form CT-200-V
•	 Collection of debts from your refund or overpayment
•	 Fee for payments returned by banks
•	 Reporting requirements for tax shelters
•	 Tax shelter penalties
•	 Voluntary Disclosure and Compliance Program
•	 Your rights under the Tax Law
•	 Need help?
•	 Privacy notification

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
Tax Law, Article 28, sections 1107 and 1108. 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.

When to file

In place of the taxes listed above, a license fee of $10.00
must be paid annually on or before July 1.

Payment

Make your check or money order payable in United States
funds. We will accept a foreign check or foreign money

order only if payable through a United States bank or if
marked Payable in U.S. funds.

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 twenty thousand inhabitants.

Where to file

Mail completed form and $10.00 check or money order to:
	
	
	
	

NYS CORPORATION TAX
PROCESSING UNIT
PO BOX 15181
ALBANY NY 12212-5181

If not using U.S. Mail, see Publication 55, Designated
Private Delivery Services.