Looking for a New York State Form St-100 Templates? Download it for free!

Page 2 of 4 ST-100-I (3/07)

ST-100 Quarterly Instructions

No tax due? —

You must file a return even if you had no taxable

production of gas, electricity, refrigeration, and steam for sale; and

sales and made no purchases subject to tax. Mark an X in the box,

2) installation, repair, and maintenance services to property used in

enter your gross sales and services in box 1, and write none in

farming. Do not report these transactions on the New York City/State

boxes 12, 13, and 14 on page 3, Step 3. Then go to Step 9.

combined tax 8

% tax rate line.

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

Reporting sales of residential solar energy systems equipment

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

Report receipts from sales and installations of qualifying residential

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

solar energy systems equipment for the jurisdiction in which each sale

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

was made and delivered at the full tax rate in effect for that jurisdiction.

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

If a sale occurred in a jurisdiction outside the MCTD, use the New York

State only 4% tax rate line on page 2 to claim a credit for the state sales

Final return? —

If you have permanently discontinued your

tax. If a sale occurred in the MCTD, use the New York State/MCTD

business, mark an X in the box that follows Final return?,

4⅜% tax rate line to claim a credit for the state and MCTD taxes. In

complete the back of your sales tax Certificate of Authority, and attach

claiming a credit, include the receipts from the sale as a negative

it to your Form ST-100. (If you are unable to return your certificate,

number in Column C. If the overall result in Column F is a negative

attach an explanation.)

number, precede it with a minus sign (-).

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

Has your address or business information changed?

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

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

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

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

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

See Publication 718-S, Local Sales and Use Tax Rates on Sales and

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

Installations of Residential Solar Energy Systems Equipment, for a

listing of the local jurisdictions that enacted this exemption and the rates

update your mailing address, physical address, or designated preparer

in effect in those localities that did not enact the exemption.

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

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

Special reporting rules for sales and installations made within the

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

cities of Auburn, Rome, Sherrill, Utica, and Glens Falls

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

Sales and installations of residential solar energy systems equipment

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

in the cities of Rome, Utica, and Glens Falls are subject to local tax

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

at the rate of 1½%; in the city of Sherrill, the rate is 1%.

ales and

Need help? section on page 4.

installations of residential solar energy systems equipment in the city of

STEP 1

Auburn are subject to a local Cayuga County tax at the rate of 2%. For

these cities, report receipts from sales and installations of residential

solar energy systems equipment for the jurisdiction in which each sale

Enter gross sales and services —

Enter the total taxable,

was made and delivered at the full tax rate in effect for that jurisdiction.

nontaxable, and exempt sales and services from your New York

To claim a credit for the New York State, MCTD (if applicable), and

State business locations and from locations outside New York State

local tax, determine the credit rate from the chart below and enter the

delivered into the state in box 1. Exclude sales tax from this amount.

amount of the credit in Step 5 on the Credits against sales or use tax

Also, do not include sales from Form ST-100.10, Quarterly Schedule FR.

line. The credit must be substantiated. Attach a statement to your

return explaining the basis for the credit claimed, including the amount

STEP 2

of taxable sales against which you are claiming the credit and the

jurisdiction in which the sale was made and reported. For your return

Identify required schedules —

Determine which schedules,

to be properly processed, at the top of page 1 of your return you must

if any, you are required to complete and file with Form ST-100.

write Solar energy exemption and the name of the city(ies) for which

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

you are reporting these sales and credits.

page 1 of Form ST-100. For more detailed information, see the specific

schedule.

City

Credit rate

City

Credit rate

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

Auburn

Utica

7½%

If you are filing Forms ST-100.4, Quarterly Schedule NJ, or ST-100.11,

Rome

7½%

Glens Falls

5½%

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

Sherrill

the schedules onto Form ST-100, but do include the amount of tax

due to New Jersey and Connecticut, along with the amount due from

—

Column C – Taxable sales and services

Report taxable

Form ST-100, in your check or money order.

sales for each jurisdiction in New York State where delivery of

Form ST-100.4 is a New Jersey form used by those New York

sales and services occurred. Do not include sales tax in this amount.

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

—

agreement to report sales subject to New Jersey tax.

Credits against sales and services

Credits that can be identified

by locality should be taken on the appropriate line in Step 3. If the result

Form ST-100.11 is a Connecticut form used by those New York State

is a negative number, precede it with a minus sign (-). Examples of such

vendors registered in the Connecticut/New York reciprocal tax agreement

credits include:

to report sales subject to Connecticut tax.

• Tax paid on property purchased in bulk and stored, but not used

STEP 3

by the purchaser, and subsequently shipped for use in another

jurisdiction.

Calculate sales and use taxes —

If you are filing

• Tax paid on property fabricated, assembled, processed, printed, or

schedule FR, enter the amount from box 18 in box 2 on page 2 of

imprinted in one jurisdiction, that was shipped for use in another

Form ST-100.

jurisdiction.

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

• Tax paid on canceled sales, returned merchandise, and bad debts.

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

• Tax paid on construction materials resold or incorporated into realty

schedules in boxes 3, 4, and 5 on page 2 of Form ST-100. (Do not

in another jurisdiction. (Unless the materials were used out of state or

include amounts from schedules CT and NJ.)

otherwise exempt, report tax on the materials.)

Columns A & B – Taxing jurisdiction and code

• Tax paid by a veterinarian on drugs and medicines used in certain

veterinary services.

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

to tax, for the jurisdiction in which the sale was made and delivered and

Note: To claim an empire zone (EZ) credit, a credit from your prior

where the purchase was used. Do not report on these jurisdiction

return, or a credit that you are unable to associate with a particular

lines any sale or purchase already reported on a schedule.

jurisdiction, see

See

c for information about documenting any credits claimed.

—

Reporting New York City taxes

Use the New York State/MCTD

% tax rate line on page 3 to report purchases of fuel and utility

Column D – Purchases subject to tax

services subject to sales tax at the full combined state and local tax rate

• Purchases outside New York State: Report the full amount of

for which you paid New York City tax only. Report fuel or utilities used

purchases made outside New York State of tangible personal

for residential purposes on Form ST-100.3, Quarterly Schedule B.

property and services used in your business in New York State on

Use the New York City - local tax only 4% tax rate line to report sales

which no New York State tax was paid.

in the city of New York for: 1) fuel and utility services used in the

Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return Page 2

Related Articles

Related forms

Related Categories