Department of Taxation and Finance
Instructions for Form ST-100
New York State and Local Quarterly
Sales and Use Tax Return
For 4th quarter tax period:
December 1, 2015, through February 29, 2016
• Rate changes
Effective December 1, 2015, Jefferson County increased its local sales and use tax rate. The combined state and local tax
rate in Jefferson County increased from 7¾% to 8%. For more information, see ST-15-4, Jefferson County Increases Sales
and Use Tax Rate.
Effective December 1, 2015, Chautauqua County increased its local sales and use tax rate. The combined state and local tax
rate in Chautauqua County increased from 7½% to 8%. For more information, see ST-15-5, Chautauqua County Increases
Sales and Use Tax Rate.
Sales of electricity under solar power purchase agreements – Effective December 1, 2015, the Tax Law provides an
exemption from sales and use tax for certain sales of electricity generated by residential or commercial (nonresidential) solar
energy systems equipment and sold under a written solar power purchase agreement (PPA). These sales are exempt from
the 4% state and the ⅜% of Metropolitan Commuter Transportation District (MCTD) sales and use taxes. Counties, cities, and
certain school districts that impose local sales and use taxes on sales of residential and commercial electricity can elect to
provide the new exemption. The new exemption is in addition to the existing exemptions for residential and commercial solar
energy systems equipment. See TSB-M-15(5)S, Sales and Use Tax Exemption for Solar-Generated Electricity Sold Under
a Solar Power Purchase Agreement, and Publication 718-PPA, Local Sales and Use Tax Rates on Sales of Electricity under
Solar Power Purchase Agreements, for more information.
• Mandate to use Sales Tax Web File – If you file Form ST-100 and you a) don’t use a tax preparer to prepare the required
filings, b) use a computer to prepare, document, or calculate your tax forms or are subject to the corporation e-file mandate,
and c) have broadband Internet access, you must use Sales Tax Web File to file quarterly sales and use tax returns
electronically and pay any balance due. Create an Online Services account by visiting our Web site (see Need help?).
• Tax Bulletins: Up-to-date, online, easy-to-understand explanation of tax topics. Each bulletin addresses a single, specific
topic. Each bulletin also contains hyperlinks that direct you to publications, TSB-Ms, forms, and other sources of useful
information on the topic addressed in that bulletin. To view the Tax Bulletins, visit our Web site (see Need help?).
• Important reminder to file all pages of your sales tax returns: Include all pages of all the forms you completed when you
file with the Tax Department, even if you did not make entries on some of the pages.
• Paid preparer exclusion code requirement – If as a paid preparer you are not required to have a NYTPRIN, you must
provide a NYTPRIN exclusion code. See
in the instructions.
The New York State Tax Department is dedicated to answering your questions. Call our Sales Tax Information
Center for assistance. You may also visit our Web site for updated tax news, downloadable forms, links to related
sites, and other information (see Need help?).
Read this section before
Important reminder to file a complete return
completing your return.
Complete the identification number, name, and address boxes on page 1
of the return. If you are filing single pages (e.g., printed from the Web site),
also enter your sales tax identification number at the top of each page
where space is provided. Be sure to include your identification number and
name on page 1 of any schedules you may be required to file, and if filing
single pages also enter your sales tax identification number at the top of
Monthly filing: If your combined total of taxable receipts, purchases subject
each page where space is provided.
to tax, rents, and amusement charges is $300,000 or more in a quarter,
or if you are a distributor as defined under Article 12-A and you have sold a
Making numerical entries
total of 100,000 gallons or more of motor fuel or diesel motor fuel (taxable
or nontaxable), you must file monthly returns beginning with the first month
Write your numbers like this:
of the next sales tax quarter. You must then continue to file monthly returns
until you no longer meet the above conditions for four consecutive quarters.
Call the Sales Tax Information Center immediately to change to monthly filing
status and to obtain the necessary forms (see Need help?).