Form St-04-2 - Westchester County Sales And Use Tax Rate Increase Effective

ADVERTISEMENT

ST-04-2
(3/04)
Westchester County Sales and Use Tax
Rate Increase
Effective March 1, 2004
Attention:
All Schedule FR filers reporting retail sales of motor fuel
All persons required to collect sales tax, pay
and diesel motor fuel, and fuel taken from inventory, as
compensating use tax, or both: Westchester County has
explained in the Schedule FR instructions, must enter this
enacted legislation to increase its local sales and use tax rate.
information on the Westchester County (outside the cities of
As of March 1, 2004, the combined state and local tax
Mount Vernon, New Rochelle, White Plains, and Yonkers)
rate imposed in Westchester County, outside the cities of
7½% entry line.
Mount Vernon, New Rochelle, White Plains, and
Yonkers, is increased to 7½%. This includes the 4¼% state
Special transitional provisions
tax, the ¼% Metropolitan Commuter Transportation District
All sales and uses occurring on or after March 1, 2004, are
tax, and the 3% Westchester County local tax. This change
taxed at the rate of 7½%, except as provided below:
will affect your tax collections and payments if you make
taxable sales or deliveries to customers, or if you make
(a) Layaway sales
taxable uses, in Westchester County.
Receipts may be reported at the lower rate of 7% only if the
Generally, the rates of tax imposed within the cities of
following conditions are met:
Mount Vernon, New Rochelle, White Plains, and Yonkers
(1) before November 1, 2003, a written agreement was
are not affected by the tax rate increase described in this
made and the item sold was segregated from other
notice. However, the rate of tax imposed on sales of
similar property in the possession of the vendor; and
residential utilities in the White Plains School District
(S. D.) is increased to 6%.
(2) before March 1, 2004, the purchaser has paid at least
10% of the sales price.
Therefore, beginning March 1, 2004, all taxable sales and
uses in Westchester County, outside the cities of Mount
(b) Utility bills for gas and electricity based on meter
Vernon, New Rochelle, White Plains, and Yonkers, are
readings
subject to tax at the 7½% rate, except as otherwise
If the meter is read on or after March 1, 2004, and the
provided by the special transitional provisions below.
number of days from March 1, 2004, to the date of the meter
Reporting requirements
reading is more than half the total number of days covered
All taxable sales made in Westchester County, outside the
by the bill, report sales of these services at the higher rates of
cities of Mount Vernon, New Rochelle, White Plains, and
3% for residential use and 7½% for nonresidential use.
Yonkers, reported on sales and use tax returns Form ST-100,
(c) Telephone bills
Form ST-101, Form ST-102, and Form ST-810, must be
Report charges for services furnished on or after the date of
reported on the Westchester County (outside the cities of
the first bill dated in March 2004, at the higher rate of 7½%.
Mount Vernon, New Rochelle, White Plains, and Yonkers)
7½% entry line.
Report charges for services furnished before the date of the
first bill dated in March 2004, at the lower rate of 7%, even
All Schedule B filers reporting sales of residential gas
though the services may be furnished on or after March 1,
(including propane in containers of 100 pounds or more),
2004.
electricity, and steam, must enter this information on the
(d) Telephone answering services
Westchester County (outside the New Rochelle S. D., the
White Plains S. D., and the cities of Mount Vernon and
Prorate receipts that cover a period beginning before and
Yonkers) 3% entry line of Schedule B, Part 1. Sales of
ending on or after March 1, 2004. Receipts for the period
residential gas (including propane in containers of 100
prior to March 1, 2004, must be reported at the lower rate of
pounds or more), electricity, and steam, in the White Plains
7%. Report receipts for the period on and after March 1,
S. D. must be reported on the White Plains S. D. 6% entry
2004, at the higher rate of 7½%.
line of Schedule B, Part 1. Sales of coal, fuel oil, and wood
(e) Social and athletic club dues
(for heating) for residential use must be reported on the
Westchester County (outside the cities of Mount Vernon,
Regardless of the date a bill is mailed, report all bills
New Rochelle, and Yonkers) 3% entry line of Schedule B,
covering any period that begins on or after March 1, 2004, at
Part 2.
the higher rate of 7½%. Report all bills covering periods that
begin before March 1, 2004, at the lower rate of 7%.
All Schedule Q filers reporting sales of property or services
eligible for exemption to a Qualified Empire Zone Enterprise
(QEZE) must enter this information on the Westchester
County (outside the cities of Mount Vernon, New Rochelle,
White Plains, and Yonkers) 3% entry line.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2