Instructions For Form St-101 (Page 4 of 5) in pdf

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

ST-101 Annual Instructions

To apply for a refund, ﬁle Form AU-11, unless the overpayment is the

STEP 6

result of a credit for prepaid sales tax on motor fuel or diesel motor fuel

sold at retail; in that case, you must ﬁle the appropriate application:

Calculate taxes due —

Enter the amounts from box 15, Sales

• Form FT-949, Application for Refund of Prepaid Sales Tax on Motor

and use taxes; box 16, Total special taxes; and box 17, Total tax

Fuel Sold Other Than at Retail Service Stations.

credits and advance payments, in the appropriate spaces. Add boxes

15 and 16, and subtract box 17. Enter the result in box 18.

• Form FT-950, Application for Refund of Prepaid Sales Tax on Motor

Fuel Sold at Retail Service Stations.

STEP 7

• Form FT-1007, Application for Refund of Prepaid Sales Tax on Diesel

Motor Fuel Sold at Retail Service Stations.

Vendor collection credit —

The Tax Law provides you with a

• Form FT-1010, Application for Refund of Prepaid Sales Tax on Diesel

credit for your collection of state sales tax from your customers.

Motor Fuel Sold Other Than at Retail Service Stations.

You may not include in the credit computation any use tax paid or any

local tax collected. The maximum vendor collection credit you can claim

Do not attach the refund application (Form AU-11; FT-949 or FT-950;

on your return is $150.

FT-1007 or FT-1010) to your return. You must ﬁle this application

separately and mail to the address shown on that form.

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

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

STEP 9

due, or if you ﬁle late, you cannot claim this credit. Enter 0 in box 19 and

go to Step 7C.

Sign and mail this return

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

result is less than $150, enter the result in box 19. If the result is equal

Signatures required — If you are a sole proprietor, you must sign the

to or more than $150, enter only $150 in box 19.

return and print your name, title, telephone number, and the date.

If you are ﬁling this return for a corporation, partnership, or other type

Complete the Vendor collection credit calculation worksheet on page 7,

of entity, an ofﬁcer, employee, or partner must sign the return on behalf

using the ﬁgures from the return and schedules as indicated.

of the business, and print his or her name, title, date, and telephone

7A — For the period March 1, 2005, through May 31, 2005, enter the

number.

appropriate amount from the vendor collection credit worksheet on

If you do not prepare the return yourself, sign, date, and provide the

page 7 of the return.

requested taxpayer information. The preparer must also sign the return

7B — For the period June 1, 2005, through February 28, 2006, enter

and print his or her name, address, and telephone number.

the appropriate amount from the vendor collection credit worksheet on

Please be sure to keep a copy of your completed return for your

page 7 of the return.

records.

Determine penalty and interest —

If you are ﬁling your

return late or not paying the full amount due, or both, you owe

Where to mail your return and attachments

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

and interest are calculated on the amount in box 18, Taxes due. The

Use the enclosed preprinted return envelope to mail your return

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

and attachments. If you are using your own envelope, see page 6

Penalty computation below. Interest is due on any late payment or

of Form ST-101 to determine where to send your completed return,

underpayment and accrues from the due date of the return to the date the

attachments, and payment. If you are not using the U.S. Postal Service,

tax is paid. Interest rates are compounded daily and adjusted quarterly.

see Private delivery service address below.

You can estimate your penalty and interest by visiting our Web site at

Private delivery service address — If you choose, you may use a

and clicking on Electronic Services. You may also call

private delivery service, instead of the U.S. Postal Service, to ﬁle your

1 800 972-1233 to have a Tax Department representative estimate your

return and pay tax. However, if, at a later date, you need to establish

penalty and interest for you. Enter this amount in box 20.

the date you ﬁled your return or paid your tax, you cannot use the date

recorded by a private delivery service unless you used a delivery

Penalty computation

service that has been designated by the U.S. Secretary of the Treasury

•

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

or the Commissioner of Taxation and Finance. (Currently designated

delivery services are listed in Publication 55, Designated Private

•

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

Delivery Services. See Need help? below for information on ordering

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

forms and publications.) If you use any private delivery service, whether

(.01) of the tax due for each month thereafter, but in no instance less

it is a designated service or not, address your return to: JPMORGAN

than $50.

CHASE, LOCKBOX, 4 METROTECH CENTER - 8TH FLOOR WEST,

For 61 or more days late, the greater of:

BROOKLYN NY 11245.

– 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

Need help?

– the lesser of $100 or 100% (1.0) of the tax due, but not less than $50.

Internet access:

•

For failure to pay tax, even though the return is ﬁled on time, the penalty

(for information, forms, and publications)

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

for each additional month, up to a maximum of 30% (.3).

Fax-on-demand forms:

1 800 748-3676

STEP 8

To order forms and publications:

1 800 462-8100

Business Tax Information Center:

1 800 972-1233

Calculate total amount due —

If you were eligible for and

From areas outside the U.S. and

claimed the vendor collection credit in Step 7, subtract the box 19

outside Canada:

(518) 485-6800

credit amount from box 18 (Taxes due) and enter the result.

Hearing and speech impaired

If you are ﬁling late and you entered penalty and interest in box 20, add

(telecommunications device for the

box 20 to box 18 (Taxes due) and enter the result.

deaf (TDD) callers only):

1 800 634-2110

If you are not claiming the vendor collection credit and not entering

Privacy notiﬁcation —

penalty and interest, enter the box 18 amount as your Total amount due.

The Commissioner of Taxation and Finance may collect and maintain

personal information pursuant to the New York State Tax Law, including but not limited to,

Payment information — If you do not ﬁle Forms ST-101.4 or

sections 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may

require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

ST-101.11, make your check or money order for the Total amount due

This information will be used to determine and administer tax liabilities and, when authorized by

payable to New York State Sales Tax. If you are ﬁling Forms ST-101.4

law, for certain tax offset and exchange of tax information programs as well as for any other lawful

or ST-101.11, or both, include in your payment amount any tax due with

purpose.

those schedules and with Form ST-101.

Information concerning quarterly wages paid to employees is provided to certain state agencies

for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain

On your check or money order, write your sales tax ID#, ST-101, and

employment and training programs and other purposes authorized by law.

FY 2006. Enclose your payment with Form ST-101 to ensure that your

Failure to provide the required information may subject you to civil or criminal penalties, or both, under

the Tax Law.

payment is properly credited to your account.

This information is maintained by the Director of Records Management and Data Entry, NYS Tax

If the total amount due is an overpayment, you may either claim a credit

Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas

outside the United States and outside Canada, call (518) 485-6800.

or apply for a refund. To claim a credit, enter this amount in Step 5 of

your next return and attach substantiation.

Instructions For Form St-101 Page 4

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