Form St-100-I, 12/15, Instructions For Form St-100 (Page 2 of 4) in pdf

ST-100 Quarterly Instructions

Page 2 of 4 ST-100-I (12/15)

After receiving your final return, we will inactivate your sales tax account.

Has your address or business information changed?

If you discontinue your business and do not file a final tax return, we may

If you need to update your sales tax mailing address, you can do so

bill you for penalties for failing to file tax returns, which could lead to other

online. Visit our Web site and look for the change my address option for

collection activities.

further instructions; otherwise, call the Sales Tax Information Center (see

Need help?) or enter your correct address on Form ST-100. You may also

Business sold or discontinued

use Form DTF-96, Report of Address Change for Business Tax Accounts,

If you are closing your business, mark an X in the box that most closely

to update your mailing address, physical address, or designated preparer or

matches the reason why you are closing. If none of them are appropriate,

filing service address. If you need to change additional information such as

mark an X in the Other box and enter a brief description of the reason you

the name, ID number, physical address, owner/officer information, business

are filing a final return.

activity, or paid preparer address (as well as your address), complete

Form DTF-95, Business Tax Account Update. You can get these forms from

If you intend to sell your business or its assets, you must give the purchaser

our Web site or by phone. See Need help?.

a copy of Form TP-153, Notice to Prospective Purchasers of a Business or

Business Assets. You must also collect any sales tax due on the sale of any

No tax due? –

You must file a return even if you had no taxable

of your business assets and remit it with your final return.

sales, purchases, or credits to report. Complete Step 1, and write

none in boxes 12, 13, and 14 in Step 3 on page 3. Then go to Step 9.

Business form changed

There is a $50 penalty for late filing of a no-tax-due return.

If you are changing your entity type (e.g., you were a sole proprietor and

Income reporting information –

If a different entity files the

you are now changing to a partnership, an LLC, or are incorporating),

you must file a final return as if you were selling or transferring your

corporation tax, partnership, or personal income tax return to report

business. In addition, you must apply for a new Certificate of Authority at

income from this business, enter that entity’s federal employer identification

least 20 days before the change in business form takes place, and file

number (EIN) or social security number (SSN). Leave this field blank if the

Form AU-196.10, Notification of Sale, Transfer, or Assignment in Bulk, with

same entity files this sales tax return and reports the income from the

the Tax Department at least 10 days before the change takes place. Sales

business or if you aren’t required to file income tax returns (for example,

tax Certificates of Authority are not transferable.

New York State (NYS) governmental entities).

STEP 3

Is this your final return? –

If you have permanently discontinued

your business, mark an X in the box and complete Step 2.

Calculate sales and use taxes –

If you are filing schedule FR,

Are you claiming any credits? –

As a registered vendor, you can

enter the amount from box 18 in box 2 on page 2 of Form ST-100.

claim a credit for sales tax you overpaid, paid by mistake, or collected

but then repaid to your customers. You can then apply the credit to reduce

If you are filing schedule A, B, H, N, T, or W (or any combination of these),

the tax you owe on your sales tax return. If you are claiming credits on this

enter the combined totals from the completed schedules in boxes 3, 4, and

return, or on any schedules, mark an X in the box and enter the amount of

5 on page 2 of Form ST-100.

credits claimed. You must also complete and submit Form ST-100-ATT,

Quarterly Schedule CW.

Columns A & B – Taxing jurisdiction and code

Exceptions: This does not apply to credits reported in Step 5 of

Report each sale of property and services, and each purchase subject to

Form ST-100 (credit for prepaid tax on cigarettes or overpayment being

tax, for the jurisdiction in which the sale was made and delivered and where

carried forward from a prior period); credit for prepaid tax on fuel reported

the purchase was used. Do not report on these jurisdiction lines any

in Step 6 of Form ST-100.10, Quarterly Schedule FR; or qualified empire

sale or purchase already reported on a schedule.

zone enterprise (QEZE) credits claimed on Form ST-100.1, Quarterly

Schedule W.

Reporting sales of residential solar energy systems equipment

You must also complete Form AU-11, Application for Credit or Refund

Report receipts from sales and installations of qualifying residential solar

of Sales or Use Tax, and mail it to the address shown on Form AU-11-I,

energy systems equipment for the jurisdiction in which each sale was

Instructions for Form AU-11, to substantiate and document your claim.

made and delivered at the full tax rate in effect for that jurisdiction. If a sale

occurred in a jurisdiction outside the MCTD, use the New York State only

STEP 1

4% tax rate line (code NE 0021) on page 2 to claim a credit for the NYS

sales tax. If a sale occurred in the MCTD, use the New York State/MCTD

Return summary

4⅜% tax rate line (code NE 8061) to claim a credit for the NYS and MCTD

taxes. In claiming a credit, include the receipts from the sale as a negative

Gross sales and services

number in Column C. If the overall result in Column F is a negative number,

In box 1, enter the total taxable, nontaxable, and exempt sales and services

precede it with a minus sign (-).

from your NYS business locations and from locations outside NYS delivered

Do not report in this section sales and installations made in localities that

into the state. Exclude sales tax from this amount. Also, do not include

have enacted a local exemption, where the sales are fully exempt from tax.

sales from Form ST-100.10.

Report these sales in Step 1 on page 1, as part of your gross sales.

Nontaxable sales

See Publication 718-S, Local Sales and Use Tax Rates on Sales and

In box 1a, include all sales not subject to tax, whether or not an exemption

Installations of Residential Solar Energy Systems Equipment, for a listing of

document was required from the purchaser.

the local jurisdictions that enacted this exemption and the rates in effect in

those localities that did not enact the exemption.

Example: A grocery store sells both taxable and nontaxable items, such as

canned fruit. No exemption document is required from the purchaser, since

Special reporting rules for sales and installations made within the

canned fruit is an exempt food item. The store would include the amount

cities of Auburn, Rome, Utica, Glens Falls, Mount Vernon, New

Rochelle, White Plains, and Yonkers – Sales and installations of

from these sales of canned fruit in this figure.

residential solar energy systems equipment in the cities listed below

Example: An auto parts store sells oil filters to a repair shop. The repair shop

are subject to local tax. For these cities, report receipts from sales

issues Form ST-120, Resale Certificate, to the auto parts store. The auto

and installations of residential solar energy systems equipment for the

parts store includes the amount from these sales of oil filters in this figure.

jurisdiction in which each sale was made and delivered at the full tax

rate in effect for that jurisdiction. To claim a credit for the NYS, MCTD (if

Gross credit card and debit card deposits (Optional)

applicable), and local tax, determine the credit rate from the chart below and

In box 1b, include the total amount of credit and debit card deposits into

enter the amount of taxable sales against which you are claiming the credit

your account(s) for the reporting period, regardless of when the sale was

and the jurisdiction in which the sale was made and reported using the

made or whether or not the sale was taxable.

blank lines at the end of Step 3. Be sure to precede these amounts with a

minus sign (-).For your return to be properly processed, at the top of page 1

Note: The Department of Taxation and Finance now receives information

of your return you must write Solar energy exemption and the name of the

directly from credit card merchant processing banks about credit and debit

city(ies) for which you are reporting these sales and credits.

card transactions of businesses. The Department may use this third-party

information to assess the accuracy and completeness of your sales tax return.

City

Credit

City

Credit

City

Credit

rate

STEP 2

Auburn

Glens Falls

5½%

White Plains

Final return information

Rome

7¼%

Mount Vernon 5

Yonkers

You must file a final sales tax return if you:

Utica

7¼%

New Rochelle 5

• cease business operations;

Reporting sales of commercial solar energy systems equipment

• sell, transfer, or assign your business; or

Sales and installations of qualifying commercial solar energy systems

• change the form of your business (e.g., from a sole proprietorship to a

equipment are exempt from the NYS, MCTD, and some local taxes.

corporation). This requires registration of the new entity, in addition to

Report receipts from sales and installations of qualifying commercial solar

filing a final return for the old entity.

Form St-100-I, 12/15, Instructions For Form St-100 Page 2

Related Articles

Related forms

Related Categories