Form St-100-I, 12/15, Instructions For Form St-100 (Page 3 of 4) in pdf

ST-100 Quarterly Instructions

ST-100-I (12/15) Page 3 of 4

STEP 4

energy systems equipment as instructed above for residential sales and

installations.

Calculate special taxes –

Enter taxable receipts from sales or

Special reporting rules for sales and installations made within the

uses of passenger car rentals and of information and entertainment

cities of Ithaca, Mount Vernon, New Rochelle, White Plains, and

services furnished via telephony and telegraphy on the appropriate lines in

Yonkers – Sales and installations of commercial solar energy systems

Column G. Multiply the taxable receipts (Column G) of passenger car

equipment in the cities listed below are subject to local tax. For these cities,

rentals outside the MCTD by the tax rate indicated. Enter the resulting tax in

report receipts from sales and installations of commercial solar energy

Column J. Multiply the taxable receipts (Column G) of passenger car rentals

systems equipment for the jurisdiction in which each sale was made and

within the MCTD by the tax rate indicated. Enter the resulting tax in

delivered at the full tax rate in effect for that jurisdiction. To claim a credit,

Column J. Multiply the taxable receipts (Column G) of information and

for the NYS, MCTD (if applicable), and local tax, follow the special reporting

entertainment services furnished via telephony and telegraphy by the tax

rules as instructed above for residential sales and installations.

rate indicated. Enter the resulting tax in Column J.

Total special taxes –

Add the three lines in Column J and enter the

City

Credit

City

Credit

City

Credit

total in box 15. Also enter the box 15 amount in Step 6.

rate

STEP 5

Ithaca

6½%

New Rochelle

5⅞%

Yonkers

5⅞%

Mount Vernon

5⅞%

White Plains

5⅞%

Credit for prepaid sales tax on cigarettes

Enter your credit for prepaid sales tax on cigarettes, if any, in Column K.

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

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

Overpayment being carried forward from a prior period

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

If you had a negative balance due on a return that you filed for a prior

those localities that did not enact the exemption.

period and submitted a Form AU-11 that has already been approved, enter

the amount that you would like to claim as a credit on this return.

Column C – Taxable sales and services –

Report taxable sales

for each jurisdiction in NYS where delivery of sales and services

Advance payments –

Enter the total amount of any advance

occurred. Do not include sales tax in this amount.

payments that were reported on and paid with Form ST-330, Sales

Tax Record of Advance Payment.

Credits against sales and services –

Credits that can be identified

by locality must be taken on the appropriate line in Step 3. If the result is a

Total tax credits, advance payments, and overpayments

negative number, precede it with a minus sign (-). Examples of such credits

Add Column K and enter the total in box 16. Also enter the box 16

include:

amount in Step 6.

• Tax paid on property purchased in bulk and stored, but not used by the

STEP 6

purchaser, and subsequently shipped for use in another jurisdiction.

• Tax paid on property fabricated, assembled, processed, printed, or

Calculate taxes due –

Enter the amounts from box 14, Sales and

imprinted in one jurisdiction, that was shipped for use in another

use tax, box 15, Total special taxes, and box 16, Total tax credits and

jurisdiction.

advance payments in the appropriate spaces. Add boxes 14 and 15, and

• Tax paid on canceled sales, returned merchandise, and bad debts.

subtract box 16. Enter the result in box 17.

• Tax paid on construction materials resold or incorporated into realty in

another jurisdiction.

STEP 7

• Tax paid by a veterinarian on drugs and medicines used in certain

Vendor collection credit –

The Tax Law provides you with a credit

veterinary services.

equal to 5% of the taxes and fees reported on your return. The

maximum vendor collection credit you can claim on your return is $200.

Column D – Purchases subject to tax

You can receive this credit only if you file your return on time and pay the

• Purchases outside NYS: Report the full amount of purchases made

full amount due. If you file on time but do not pay the full amount due, or

outside NYS of tangible personal property and services used in your

if you file late, you cannot claim this credit. Enter 0 in box 18 and go to

business in NYS on which no NYS tax was paid.

Step 7B.

• Purchases in NYS in one jurisdiction/use in another jurisdiction:

Report the full amount of any tangible personal property or services

If you qualify, calculate your vendor collection credit in Step 7A. If the result

purchased for use in your business if the tax rate is higher in

is less than $200, enter the result in box 18. If the result is equal to or more

the jurisdiction where the property or services are used than the

than $200, enter only $200 in box 18.

tax rate in the jurisdiction where you purchased the property or services.

To calculate your vendor collection credit, add the amount in box 14 to the

In either of the cases above, you may be able to claim a credit for tax paid

amount in box 15. If you file Schedule FR, enter the amount from Step 6,

on such purchases on the jurisdiction line where you originally paid the tax.

box 17 of that form (be sure to enter this amount as a positive number) and

add it to the amount determined above (box 14 + box 15). Multiply the result

Do not include in Column D purchases of property or services purchased

by the credit rate. If the credit amount is less than $200, enter the amount of

for resale or which are exempt, or taxable sales and services reported in

the credit in box 18. If the credit amount is equal to or more than $200, enter

Column C.

$200 in box 18.

Column E – Tax rate –

Tax rates for the period are printed in

Determine penalty and interest –

f you are filing your return late

Column E in percentage formats

or not paying the full amount due, or both, you owe penalty and

Column F – Sales and use tax –

For each jurisdiction for which

interest, and cannot claim a vendor collection credit. Penalty and interest

you reported sales, purchases, or credits, add the amounts in

are calculated on the amount in box 17, Taxes due. The minimum penalty

Columns C and D, then multiply the total by the tax rate in Column E, one

for late filing is $50. For penalty information, see Penalty computation.

line at a time. Enter the result in Column F. (C + D) x E = F.

Interest is due on any late payment or underpayment and accrues from the

due date of the return to the date the tax is paid. Interest

This result may be a net credit, which you should identify by preceding it

rates are compounded daily and adjusted quarterly.

with a minus sign (-). Note: Any net credits should be subtracted when

totaling the column.

You can estimate your penalty and interest by using our online Penalty and

interest calculator, or you may call the Sales Tax Information Center to have

Note: You must remit with your return any amount collected as tax even if

a Tax Department representative estimate your penalty and interest for you

the amount collected is in excess of the actual tax due.

(see Need help?). Enter this amount in box 19.

Column totals

Penalty computation

a. On page 2, separately subtotal Column C (box 6), Column D (box 7), and

• For failure to file a return on time with no tax due, the penalty is $50.

Column F (box 8). Include the amounts from schedules, listed in boxes 2,

• For failure to file a return on time with tax due, the penalty is:

3, 4, and 5, when subtotaling each column. Transfer the box 6, 7, and 8

amounts to page 3, boxes 9, 10, and 11, respectively.

For 1-60 days late, 10% (.1) of the tax due for the first month

plus 1% (.01) of the tax due for each month thereafter, but in

b. On page 3, separately total Column C (box 12), Column D (box 13), and

no instance less than $50.

Column F (box 14). Include the column subtotals from page 2 (entered

in boxes 9, 10, and 11) when totaling each column. Enter the box 14

For 61 or more days late, the greater of:

amount in Step 6.

– 10% (.1) of the tax due for the first month plus 1% (.01) of the

tax due for each month thereafter, not to exceed 30% (.3); or

– the lesser of $100 or 100% (1.0) of the tax due, but not less

than $50.

Form St-100-I, 12/15, Instructions For Form St-100 Page 3

Related Articles

Related forms

Related Categories