INSTRUCTIONS: ARIZONA QUALIFYING COAL PURCHASES (Form 318-1) Arizona residents or vendors who wish to claim credit for qualifying coal purchases did so in 2007 by filing a form 318-1. This document allows sellers or purchasers to receive a corporate income tax credit equivalent to 30% of the amount paid by the seller or purchaser as a transaction privilege tax (TPT) or use tax for coal sold to a taxpayer that was consumed in the process of generating electrical power in the state of Arizona. This credit can only be claimed by corporate taxpayers. This document can be obtained from the website of the Arizona Department of Revenue. Arizona Qualifying Coal Purchases 318-1 Step 1: On the first line of box A, vendors completing this form should enter their name. Arizona Qualifying Coal Purchases 318-1 Step 2: On the second line of box A, vendors completing this form should enter their Arizona TPT number or Use Tax number. Arizona Qualifying Coal Purchases 318-1 Step 3: On the first line of box B, taxpayers completing this form should enter their name. Arizona Qualifying Coal Purchases 318-1 Step 4: On the second line of box B, taxpayers completing this form should enter their Arizona TPT number or Use Tax Number. Arizona Qualifying Coal Purchases 318-1 Step 5: Two copies of the chart to be completed are provided on the same. The format for both charts is the same. In column a, enter the month of every such purchase. Arizona Qualifying Coal Purchases 318-1 Step 6: In column b, specify whether the applicable tax was TPT or Use. Arizona Qualifying Coal Purchases 318-1 Step 7: In column c, enter the price of the coal prior to the application of tax. Arizona Qualifying Coal Purchases 318-1 Step 8: In column d, enter the amount of tax paid. Arizona Qualifying Coal Purchases 318-1 Step 9: In column, e, enter the total amount paid for the coal including tax. Arizona Qualifying Coal Purchases 318-1 Step 10: Provide the total of all prices paid at the bottom of the chart where indicated. Arizona Qualifying Coal Purchases 318-1 Step 11: If the twelve lines provided in the first table are not sufficient to list all qualifying coal purchases, fill out the table on the bottom half of the page as well.