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ST-100 Quarterly Instructions

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

• Purchases in New York State in one jurisdiction/use in another

Example: You paid 8% tax, and later determined that you are entitled

jurisdiction: Report the full amount of any tangible personal property

to a credit. During that time, the tax rate changed to 7%. You are still

or services purchased for use in your business if the tax rate is higher

entitled to the 8% credit.

in the jurisdiction where the property or services are used than the

• Credit for an overpayment of tax made in a prior quarter that you

tax rate in the jurisdiction where you purchased the property or

have not previously claimed.

services.

Note: Any credit against tax taken in Step 5 should be based on the

In either of the cases above, you may be able to claim a credit for tax

amount of tax paid or paid over at the time of the original transaction.

paid on such purchases in Step 5. See

• Credit for state tax and some local taxes paid on certain construction

Do not include in Column D purchases of property or services

materials in empire zones (EZ) (see Publication 30, A Guide to Sales

purchased for resale or which are exempt, or taxable sales and services

and Use Tax Incentives Within Empire Zones).

reported in Column C.

• Credit for additional tax paid on property incorporated into realty

Contractors: Also report materials purchased in one jurisdiction that

according to a preexisting lump sum or unit price construction

are incorporated into realty in another.

contract, where the additional tax is the result of a rate increase.

—

Column E – Tax rate

Tax rates for the period are printed in

Note: Form AU-11, Application for Credit or Refund of Sales or Use

Column E in percentage formats.

Tax, should also be filed for any of these transactions.

Column F – Sales and use tax

—

For each jurisdiction for

—

Advance payments

Enter the total amount of any advance

which you reported sales, purchases, or credits, add the amounts

payments that were reported on and paid with Form ST-330, Sales

in Columns C and D, then multiply the total by the tax rate in Column E,

Tax Record of Advance Payment.

one line at a time. Enter the result in Column F. (C + D) x E = F.

Total tax credits and advance payments

—

Add Column K

This result may be a net credit, which you should identify by preceding it

and enter the total in box 16. Also enter the box 16 amount in

with a minus sign (-). Note: Any net credits should be subtracted when

Step 6.

totaling the column.

Note: You must remit with your return any amount collected as tax even

STEP 6

if the amount collected is in excess of the actual tax due.

Column totals

Calculate taxes due —

Enter the amounts from box 14, Sales

and use tax; box 15, Total special taxes; and box 16, Total tax

a. On page 2, separately subtotal Column C (box 6), Column D (box 7),

credits and advance payments in the appropriate spaces. Add boxes 14

and Column F (box 8). Include the amounts from schedules, listed

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

in boxes 2, 3, 4, and 5, when subtotaling each column. Transfer the

box 6, 7, and 8 amounts to page 3, boxes 9, 10, and 11, respectively.

STEP 7

b. On page 3, separately total Column C (box 12), Column D (box 13),

and Column F (box 14). Include the column subtotals from page 2

—

(entered in boxes 9, 10, and 11) when totaling each column. Enter

Vendor collection credit

The Tax Law provides you with a

the box 14 amount in Step 6.

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

maximum vendor collection credit you can claim on your return is $200.

c. Enter the total dollar amount of credit against the tax claimed in

Step 3 or on any schedules filed (except on Form ST-100.10). Show

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

any net credits by preceding the amount with a minus sign (-). Attach

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

a statement and any other supporting documentation explaining the

due, or if you file late, you cannot claim this credit. Enter 0 in box 18 and

basis for the amount of credit claimed. Do not include credits for the

go to Step 7B.

vendor collection credit, prepaid sales tax on motor fuel or diesel

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

motor fuel or cigarettes, or any other credit claimed in Step 5 on

result is less than $200, enter the result in box 18. If the result is equal

page 3.

to or more than $200, enter only $200 in box 18.

STEP 4

To calculate your vendor collection credit, add the amount in box 14 to

the amount in box 15. If you file Schedule FR, enter the amount from

Calculate special taxes —

Enter taxable receipts from sales

Step 6, box 17 of that form (be sure to enter this amount as a positive

or uses of passenger car rentals and of information and

number) and add it to the amount determined above (box 14 + box 15).

entertainment services furnished via telephony and telegraphy on the

Multiply the result by the credit rate. If the credit amount is less than

$200, enter the amount of the credit in box 18. If the credit amount is

appropriate lines in Column G. Multiply the taxable receipts (Column G)

equal to or more than $200, enter $200 in box 18.

by 5% (.05). Enter the resulting tax in Column J.

—

Total special taxes

Add the two lines in Column J and enter

—

Determine penalty and interest

If you are filing your

the total in box 15. Also enter the box 15 amount in Step 6.

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

STEP 5

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

Penalty and interest are calculated on the amount in box 17, Taxes due.

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

Credit for prepaid sales tax on cigarettes

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

Enter your credit for prepaid sales tax on cigarettes, if any, in Column K.

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

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

Credits against sales or use tax

quarterly.

Credits must be substantiated by attaching a statement and any

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

other supporting documentation explaining the basis for credit claimed.

and clicking on Electronic Services, or you may call the Sales Tax

Enter the total amount of other credits or refunds of sales tax you are

Information Center to have a Tax Department representative estimate

claiming (excluding the vendor collection credit). You must keep records

your penalty and interest for you (see Need help? on page 4). Enter this

to validate all credits and refunds claimed, and attach to your return

amount in box 19.

the forms or explanations that verify them. Do not enter any credits that

were claimed on jurisdiction lines in Step 3.

Penalty computation

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

Credits that may be claimed in Step 5 include:

$50.

• Credit for sales tax paid against additional tax on purchases reported

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

in Column D (included are credits for taxes paid in another jurisdiction

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

in New York State or to another state).

plus 1% (.01) of the tax due for each month thereafter, but in

no instance less than $50.

Example: You purchased tangible personal property in a jurisdiction

with a 6% tax rate; you later use this property at your business

For 61 or more days late, the greater of:

located in a jurisdiction with an 8% tax rate. You must report the

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

purchase in Column D on the appropriate 8% jurisdiction line, and

tax due for each month thereafter, not to exceed 30% (.3); or

take a credit for the 6% sales tax originally paid on the purchase.

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

than $50.

• Credits where the tax rate for the period in which tax was paid is

different from the tax rate in the period in which the credit is claimed.

Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return Page 3

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