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dc2

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									                                                                                                                                                                                                                                                                                       DC2
Dry Cleaning Solvents Fee monthly Return
                                       For the month of                                                                                                                      , 20
                                       Name of supplier                                                                                                                                                                                   Minnesota tax ID number
  Print or type




                                       Address


                                       City                                                                                                                                                                       State                            Zip code




                                                                                                                                                                                       A                                                  B                                      C
                                                                                                                                                                                                                       Hydrocarbon-based                                  Other nonaqueous
                                                                                                                                                                      Perchloroethylene                               dry cleaning solvents                                    solvents
                                        1 Number of gallons subject
                                          to the dry cleaning solvents fee
                                          (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
  Determine dry cleaning solvent fee




                                        2 Fee rates  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2                            $ 15 .70                                              $ 8 .30                           $ 3 .90

                                        3 Multiply the number of gallons
                                          on line 1 by the rate on line 2  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3                                                                 .                                                  .                            .

                                        4 Add line 3, columns A, B and C .
                                          This is the total dry cleaning solvents fee  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4                                        .

                                        5 Penalties (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5                      .

                                        6 Interest (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6                 .

                                        7 Add lines 4, 5 and 6 . The result is the totAl Amount Due  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7                                                                          .
                                              Check method of payment:                                           Electronic payment                                          Check (Make payable to Minnesota Revenue.
                                                                                                                                                                             Include EPA or MN tax ID number on your check.)


                                       I declare that this form is correct and complete to the best of my knowledge and belief.
here
Sign




                                       Authorized signature                                                                                                                                   Title                            Date                             Daytime phone


                                       mail to: Minnesota Revenue, Mail Station 3331, St . Paul, Minnesota 55146-3331
                                       Phone: 651-282-5770 . TTY: 711 Minnesota Relay




(Rev . 7/10)
Instructions for Form DC2

General information                                Due date                                         Information and assistance
The dry cleaner environmental response             This is a monthly return. File your return       Website: www.taxes.state.mn.us.
and reimbursement law (M.S. 115B.47 to             and pay the fee due by the 20th day of the       Email: special.taxes@state.mn.us
115B.51) establishes a program for funding         month following the reporting period. If the     Phone: 651-282-5770 (TTY: Call 711 for
response actions to address environmental          due	date	falls	on	a	Saturday,	Sunday	or	legal	            Minnesota Relay)
contamination from dry cleaning facilities.        holiday, returns filed and payments made
                                                   by the next business day are considered          We’ll provide information in other formats
The law requires suppliers of dry cleaning                                                          upon request to persons with disabilities.
                                                   on	time.	When	mailed,	the	postmark	date	
solvents to collect and remit a fee on par-
                                                   shown on the envelope is considered the
ticular solvents sold to dry cleaning facilities
for use in Minnesota.
                                                   date filed or paid.                              Line instructions
                                                                                                    Line 1
The dry cleaning solvents fee is not a tax and     Paying electronically                            Enter the number of gallons each of
doesn’t replace any state sales taxes required     If you’re required to pay any Minnesota
to be collected by sellers or service provid-                                                       perchloroethylene, hydrocarbon-based sol-
                                                   business tax electronically, such as sales and   vents, and other nonaqueous solvents sold
ers. The fee itself is not subject to the state    withholding tax, you’re required to pay all
sales tax.                                                                                          during the month to dry cleaning facilities
                                                   Minnesota taxes electronically — including       for use in Minnesota.
The fee is based on the volume of perchlo-         dry cleaner fees.
roethylene, hydrocarbon-based solvents,                                                             Do not include gallons sold to exempt dry
                                                   You can pay the fee electronically over the      cleaning facilities or gallons sold for use
and other nonaqueous solvents sold. Fees           Internet or by touch-tone phone. When
of $15.70 per gallon of perchloroethylene,                                                          outside of Minnesota.
                                                   paying electronically, you must use an
$8.30 per gallon of hydrocarbon-based              account not associated with any foreign          Line 5
solvents, and $3.90 per gallon of other            banks.                                           If you don’t file your return on time or pay
nonaqueous solvents must be collected by
                                                   To pay over the Internet, go to our website      the full amount due, you must figure pen-
the seller at the time of sale to dry cleaning
                                                   at www.taxes.state.mn.us and	click	“Login	       alty and interest charges.
facilities.
                                                   to	e-File	Minnesota”	from	the	e-Services	        Late payment. If you do not pay the fee
Exemptions                                         menu.                                            on time, you owe a late-payment penalty.
                                                                                                    If your payment is one to 30 days late, the
You do not have to collect the fee if the dry      To pay by phone, call 1-800-570-3329.
cleaning facility is:                                                                               penalty is 5 percent of the unpaid fee; 31
                                                                                                    to 60 days late, 10 percent; over 60 days,
•	 coin-operated,                                  Paying by check                                  15 percent.
•	 located	on	a	U.S.	military	base,                If you’re not required to pay electronically,
                                                   you	may	pay	by	check.	To	ensure	your	pay-        Late filing. If you also do not file your
•	 a	uniform	service	or	linen	supply	busi-         ment	is	processed	correctly,	write	your	EPA	     return on time, add an additional 5 percent
   ness,                                           or	Minnesota	tax	ID	number	on	your	check.	       of the unpaid fee to the above penalty. The
•	 located	in	a	prison	or	other	penal	institu-                                                      maximum penalty for filing late and paying
                                                   When	you	pay	by	check,	your	check	autho-         late is 20 percent.
   tion,
                                                   rizes	us	to	make	a	one-time	electronic	fund	
•	 on	the	national	priorities	list	established	    transfer from your account, and you may          Line 6
   under	the	Federal	Superfund	Act,	or             not	receive	your	canceled	check.                 Interest is due on any unpaid fees and
•	 one	at	which	a	response	action	was	taken	                                                        penalties.
   or started before July 1, 1995, unless a        Minnesota tax ID number                          Calculate interest in the same manner as
   settlement agreement was approved by            Your Minnesota tax ID number is the same
   the commissioner by July 1, 1997 (M.S.                                                           you would for Minnesota sales tax. Refer to
                                                   as your sales and use tax or employer’s with-    your	sales	and	use	tax	instruction	booklet	
   115B.17).                                       holding number.                                  for details.
Exempt facilities may give you a valid Cer-        If you don’t have a Minnesota tax ID
tificate of Exemption, Form DC3, at the time       number, you must apply for one. Go to
of sale. In the event of an audit, accepting       www.taxes.state.mn.us,	and	click	on	“Reg-
an exemption certificate in good faith satis-      ister for a Minnesota tax ID number” from
fies your responsibility as a seller to prove      the	e-Services	menu.	
that the sale was not subject to the fee. Keep
all exemption certificates as part of your         If you don’t have Internet access, call
business records. Do not send exemption            651-282-5225 or 1-800-657-3605 to apply
certificates to the Department of Revenue.         by phone.

								
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