This document contains official instructions for Form AU-215 , Pari-Mutuel Tax Return of Uncashed Pari-Mutuel Tickets - a form released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form AU-215 is available for download through this link.
Q: What is Form AU-215?
A: Form AU-215 is the Pari-Mutuel Tax Return of Uncashed Pari-Mutuel Tickets in New York.
Q: Who needs to file Form AU-215?
A: Anyone who operates a pari-mutuel facility or conducts pari-mutuel wagering in New York and holds uncashed pari-mutuel tickets needs to file Form AU-215.
Q: What is the purpose of Form AU-215?
A: The purpose of Form AU-215 is to report and remit taxes on the total amount of uncashed pari-mutuel tickets held by the operator.
Q: When is Form AU-215 due?
A: Form AU-215 is due on or before the 20th day of each month for the previous month's activity.
Q: What information is required on Form AU-215?
A: Form AU-215 requires the operator to report the total face value of uncashed tickets, the total tax due, and to provide supporting documentation.
Q: What happens if Form AU-215 is not filed or taxes are not remitted?
A: Failure to file Form AU-215 or remit the taxes due can result in penalties and interest.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the New York State Department of Taxation and Finance.