Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return

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ST-100-I (3/07)
New York State Department of Taxation and Finance
ST-100
Instructions for Form ST-100
New York State and Local Quarterly
Quarterly
Sales and Use Tax Return
Instructions
For tax period:
March 1, 2007, through May 31, 2007
• Effective March 1, 2007, the city of Fulton, located in Oswego County, has repealed its local sales and use tax. See ST-07-1,
City of Fulton Local Sales and Use Tax Repealed Effective March 1, 2007, for more information.
• Effective March 1, 2007, the local tax on motor fuel and diesel motor fuel sold as qualified fuel in Albany County and
Saratoga County is no longer computed on a cents-per-gallon basis and will instead be computed using a percentage
rate method. See Publication 718-F, Local Sales and Use Tax Rates on Qualified Motor Fuel, Diesel Motor Fuel, and B20
Biodiesel, for more information.
• Effective March 1, 2007, Rensselaer County repealed its exemption on sales of clothing and footwear costing less than $110
per item or pair. These sales are subject to local tax at the rate of 4%. See Publication 718-C, Local Sales and Use Tax Rates
on Clothing and Footwear, for a listing of the local jurisdictions that enacted the clothing exemption and the rates in effect
in those localities that did not enact the exemption. Also effective March 1, 2007, Rensselaer County enacted legislation to
exempt retail sales and installations of residential solar energy systems equipment. See Publication 718-S, Local Sales and
Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment, for more information.
• Effective March 1, 2007, the maximum amount of the vendor collection credit is increased from $175 to $200.
• Effective March 1, 2007, the combined state and local tax rate imposed in Rockland County increased to 8⅜%. See ST-07-2,
Rockland County Sales and Use Tax Rate Increase Effective March 1, 2007, for more information.
• Filers who have no taxable activity during a reporting period can file using our Sales Tax No Tax Due Online Return feature.
Go to and click on Online Tax Center. You will need to complete a one-time registration process before you
can electronically file a no-tax-due return. However, for any reporting period in which you have collected sales tax, or need to
report use tax, you cannot use Web filing and must file a paper return.
• Third-party designee — You can authorize another person to discuss this tax return with the Tax Department by completing
the Third-party designee section on Form ST-100. For more information, see Third-party designee on page 4.
• Important reminder to file all pages of your sales tax returns: Please include all pages of all the forms you completed
when you file with the Tax Department, even if you did not make entries on some of the pages.
The New York State Tax Department is dedicated to answering your questions. Please call our Sales Tax Information Center
for assistance. You may also visit our Web site for updated tax news, downloadable forms, links to related sites, and other
information (see Need help? on page 4).
Preaddressed labels
Please read this
Place the enclosed peel-and-stick preaddressed label in the appropriate
section before
section on page 1 of the return. If you are filing single pages (e.g.,
printed from Web site), please also enter your sales tax identification
completing your return.
number at the top of each page where space is provided. Be sure
to include your identification number and name on page 1 of any
schedules you may be required to file, and if filing single pages also
Filing requirements
enter your sales tax identification number at the top of each page where
Monthly filing: If your combined total of taxable receipts, purchases
space is provided.
subject to tax, rents, and amusement charges is $300,000 or more
If you did not receive a return with a preaddressed label, complete the
in a quarter, or if you are a distributor as defined under Article 12-A
identification number, name, and address boxes on page 1 of the return.
and you have sold a total of 100,000 gallons or more of motor fuel or
If filing single pages, please also enter your sales tax identification
diesel motor fuel (taxable or nontaxable), you must file monthly returns
number at the top of each page where space is provided.
beginning with the first month of the next sales tax quarter. You must
then continue to file monthly returns until you no longer meet the above
Making numerical entries
conditions for four consecutive quarters. Call the Sales Tax Information
Write your numbers like this:
Center immediately to change to monthly filing status and to obtain the
necessary forms (see Need help? on page 4).

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