Instructions For Form St-101 (Page 2 of 5) in pdf

Page 2 of 4 ST-101-I (2/06)

ST-101 Annual Instructions

If you are ﬁling Forms ST-101.4, Annual Schedule NJ, or ST-101.11,

Please read this

OS-114, Annual Schedule CT, or both, do not enter the sales

section before

information from the schedules onto Form ST-101, but do include the

amount of tax due to New Jersey and Connecticut, along with the

completing your return.

amount due from Form ST-101, in your check or money order.

Quarterly ﬁlers who converted to annual ﬁling

Form ST-101.4 is a New Jersey form used by those New York

State vendors registered in the New Jersey/New York reciprocal tax

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

agreement to report sales subject to New Jersey tax.

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

use tax information on Form ST-101 and all required schedules for the

Form ST-101.11 is a Connecticut form used by those New York

entire annual period. You may claim a credit in Step 5 for taxes you paid

State vendors registered in the Connecticut/New York reciprocal tax

with your quarterly returns.

agreement to report sales subject to Connecticut tax.

Filing requirements

STEP 3

Annual ﬁling: Filers who owe more than $3,000 in tax for this annual

Calculate sales and use taxes —

ﬁling period must begin to ﬁle quarterly (or possibly monthly) returns.

If you are ﬁling

Call 1 800 972-1233 immediately to change to quarterly or monthly

Form ST-101.10, enter the amount from box 9 on that schedule in

ﬁling status and to obtain the necessary forms.

box 2 on page 2 of Form ST-101.

Preaddressed labels

If you are ﬁling schedule A, B, B-ATT, H, N, Q, T, or T-ATT (or any

Place the enclosed peel-and-stick preaddressed label in the

combination of these), enter the combined totals from the completed

appropriate section on the front of the return (also be sure to include

schedules in boxes 3, 4, and 5 on page 2 of Form ST-101. (Do not

your identiﬁcation number and name on any schedule(s) you may be

include amounts from schedules CT and NJ.)

required to ﬁle). Please be sure to keep a copy of your completed return

for your records.

Columns A & B – Taxing jurisdiction and code

If you did not receive a return with a preaddressed label, complete the

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

identiﬁcation number, name, and address boxes on the front of the

to tax, for the jurisdiction (broken out by date ranges) in which the sale

return.

was made and delivered and where the purchase was used. Do not

report on these jurisdiction lines any sale or purchase already

Making numerical entries

reported on a schedule.

Write your numbers like this:

Reporting New York City taxes — For the period March 1, 2005,

through May 31, 2005, use the New York State/MCTD 4½% tax rate line

to report purchases of fuel and utility services subject to sales tax at

No tax due? —

You must ﬁle a return even if you had no taxable

8⅝%, for which you paid 4⅛% New York City tax. For the period June 1,

sales and made no purchases subject to tax. Check the box, enter

2005, through February 28, 2006, use the New York State/MCTD 4⅜%

your gross sales and services in box 1, and write none in boxes 13, 14,

tax rate line to report purchases of fuel and utility services subject to

and 15 on page 5, Step 3. Then go to Step 9.

sales tax at 8⅜%, for which you paid 4% New York City tax. Report fuel

or utilities used for residential purposes on Form ST-101.3, Annual

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

Schedule B. For the periods September 6, 2005, through January

29, 2006, and February 6, 2006, through February 28, 2006, use the

Teleﬁlers: If you are enrolled in the Teleﬁle program and you have

New York State/MCTD 4⅜% tax rate line to report sales in the city of

no tax due this period, call 1 888 829-3769 and follow the verbal

New York of exempt clothing and footwear, and items used to make or

instructions. Keep the conﬁrmation number given at the end of the

repair exempt clothing, costing less than $110 per item or pair. Sales of

transaction as your proof of ﬁling. Do not ﬁle a paper return for this

clothing and footwear not eligible for exemption should be reported on

period.

the New York City/State combined tax 8⅜% tax rate line.

Final return? —

If you have permanently discontinued your

For the period March 1, 2005, through May 31, 2005, use the New

business, check the box that follows Final return?, complete the

York City – local tax only 4⅛% tax rate line to report sales in the city of

back of your sales tax Certiﬁcate of Authority, and attach it to your

New York for: 1) fuel and utility services used in the production of gas,

Form ST-101. (If you are unable to return your certiﬁcate, attach an

electricity, refrigeration, and steam for sale; and 2) installation, repair,

explanation.)

and maintenance services to property used in farming. Do not report

these transactions on the New York City/State combined tax rate lines.

Has your address or business information changed?

Use the New York City – local tax only 4% tax rate line to report these

If you need to update your sales tax mailing address, call the

sales for the period June 1, 2005, through February 28, 2006.

Business Tax Information Center (see Need help? on page 4) or enter

your correct address on the label we provided. You may also use

Reporting sales of residential solar energy systems equipment —

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

Effective September 1, 2005, report receipts from sales and

update your mailing address, physical address, or designated preparer

installations of qualifying residential solar energy systems equipment

or ﬁling service address. If you need to change additional information

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

such as the name, ID number, physical address, owner/ofﬁcer

tax rate in effect for that jurisdiction. If a sale occurred in a jurisdiction

information, business activity, or paid preparer address (as well as your

outside the MCTD, use the New York State only 4% tax rate line on

address), complete and send in Form DTF-95, Business Tax Account

page 2 to claim a credit for the state sales tax. If a sale occurred in the

Update. You can obtain forms through Internet access, fax-on-demand,

MCTD, use the New York State/MCTD 4

⅜

% tax rate line to claim a credit

or by calling one of the telephone assistance numbers listed in the

for the state and MCTD taxes. In claiming a credit, include the receipts

Need help? section on page 4.

from the sale as a negative number in Column C. If the overall result in

Column F is a negative number, precede it with a minus sign (-).

STEP 1

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

Enter gross sales and services —

Enter the total taxable,

that have enacted a local exemption, where the sales are fully exempt

nontaxable, and exempt sales from your New York State business

from tax. Effective December 1, 2005, sales and installations of

locations and from locations outside New York State delivered into the

residential solar energy systems equipment in Columbia, Essex,

state in box 1. Exclude sales tax from this amount. Also, do not

Hamilton, Nassau, Rockland, Suffolk, and Yates counties and New York

include sales from Form ST-101.10, Annual Schedule FR.

City are fully exempt. Sales and installations of residential solar energy

systems equipment in Oneida County outside the cities of Rome,

STEP 2

Sherrill, and Utica; in Tompkins County outside the city of Ithaca; and

in Warren County outside the city of Glens Falls are also fully exempt.

Identify required schedules —

Determine which schedules,

Report these sales on page 1, step 1 as part of your gross sales only.

if any, you are required to complete and ﬁle with Form ST-101.

Brief descriptions of schedules A, B, FR, H, N, Q, and T are included on

Special reporting rules for sales and installations made within the

the front of Form ST-101. For more detailed information, see the speciﬁc

cities of Rome, Sherrill, Utica, Ithaca, and Glens Falls:

schedule. Check the appropriate box on page 1 of Form ST-101 for any

Effective December 1, 2005, sales and installations of residential

schedules you are required to ﬁle.

solar energy systems equipment in the cities of Rome, Utica, Ithaca,

and Glens Falls are subject to local tax at the rate of 1½%; in the city

Complete the required schedules, if any, and proceed to Step 3.

of Sherrill, the rate is 1%. For these cities, report receipts from sales

Instructions For Form St-101 Page 2

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