Instructions For Form St-101 printable pdf download

Instructions For Form St-101

ST-101-I (2/00)

ST-101

Instructions for Form ST-101

New York State and Local Annual

Annual

Sales and Use Tax Return

Instructions

The New York State Tax Department is dedicated

to answering any questions you have about sales

and use taxes. Please call our Business Tax

Information Center at 1 800 972-1233 for

assistance.

Visit our Web site at:

for updated tax news, downloadable tax forms,

links to related sites, and other information.

Please read this

STOP

section before

completing your return.

Filing Requirements

Change Affecting All Filers

Annual Filing Period: As of March 1, 1999, the annual filing

Annual Filing Threshold: Filers who expect to owe more

period runs from March through February (instead of June through

than $3000 in tax for the annual filing period must file quarterly (or

May). Therefore, the return covered by this filing period is

possibly monthly) returns. In determining what you expect to owe,

March 1, 1999, through February 29, 2000.

you should consider recent tax law and rate changes. Call

1 800 972-1233 to change to quarterly filing status and to obtain

the necessary forms.

Quarterly Filing Threshold: If your combined total of taxable

receipts, purchases subject to tax, hotel rents, and amusement

Quarterly Filers Who Converted to Annual Filing

charges is $300,000 or more in a quarter, or if you are a distributor

Even if you filed one or more quarterly returns for this annual

as defined under Article 12-A and you have sold a total of 100,000

period and then changed to annual filing status, you must enter your

gallons or more of motor fuel or diesel motor fuel (taxable or

sales and tax information on Form ST-101 and all required schedules

nontaxable), you must file monthly returns beginning with the first

for the entire annual period. You will be able to claim a credit in

month of the next sales tax quarter. Call 1 800 972-1233

Step 5 for taxes you paid with your quarterly returns. See Bullet 16.

immediately to change to monthly filing status and to obtain the

necessary forms.

Show and Entertainment Vendors: These vendors, previously

restricted from filing annually, may now do so if they meet the

conditions for annual filing.

To order forms, call 1 800 462-8100

For assistance, call 1 800 972-1233

Web site address:

Instructions For Form St-101

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