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

ST-100 Quarterly Instructions

Sign and mail this return.

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

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

—

Signatures required

If you are a sole proprietor, you must sign the

1% (.01) of the tax due for each additional month, up to a

return and print your name, title, date, and telephone number. If you are

maximum of 30% (.3).

filing this return for a corporation, partnership, or other type of entity,

STEP 8

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

business, and print his or her name, title, date, and telephone number.

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

Calculate total amount due —

If you were eligible for and

requested taxpayer information. The preparer must also sign the return

claimed the vendor collection credit in Step 7, subtract the box 18

and print his or her name, preparer identification number, address, and

credit amount from box 17 (Taxes due) and enter the result.

telephone number.

If you are filing late and you entered penalty and interest in box 19, add

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

box 19 to box 17 (Taxes due) and enter the result.

records.

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

Where to mail your return and attachments

penalty and interest, enter the box 17 amount as your Total amount due.

Use the enclosed preprinted return envelope to mail your return

—

Payment information

If you do not file Forms ST-100.4 or

and attachments. If you are using your own envelope, see page 4

ST-100.11, OS-114 Schedule CT, make your check or money order

of Form ST-100 to determine where to send your completed return,

for the Total amount due payable to New York State Sales Tax. If you

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

are filing Forms ST-100.4 or ST-100.11, OS-114 Schedule CT, or both,

see Private delivery service address below.

include in your payment amount any tax due with those schedules and

with Form ST-100.

—

Private delivery service address

If you choose, you may use

a private delivery service, instead of the U.S. Postal Service, to mail

On your check or money order, write your sales tax ID#, ST-100, and

in your return and tax payment. However, if, at a later date, you need

5/31/07. Enclose your payment with Form ST-100 to ensure that your

to establish the date you filed your return or paid your tax, you cannot

payment is properly credited to your account.

use the date recorded by a private delivery service unless you used

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

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

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

the Treasury or the Commissioner of Taxation and Finance. (Currently

your next return and attach substantiation.

designated delivery services are listed in Publication 55, Designated

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

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

obtaining forms and publications.) If you have used a designated

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

private delivery service and need to establish the date you filed

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

your return, contact that private delivery service for instructions on

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

how to obtain written proof of the date your return was given to the

Fuel Sold Other Than at Retail Service Stations.

delivery service for delivery. If you use any private delivery service,

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

whether it is a designated service or not, send the forms covered by

Fuel Sold at Retail Service Stations.

these instructions to:

JPMORGAN CHASE, LOCKBOX, 4 METROTECH

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

CENTER - 8TH FLOOR WEST, BROOKLYN NY 11245.

Motor Fuel Sold at Retail Service Stations.

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

Need help?

Motor Fuel Sold Other Than at Retail Service Stations.

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

Internet access:

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

(for information, forms, and publications)

separately and mail it to the address shown on that form.

STEP 9

Fax-on-demand forms:

1 800 748-3676

Third-party designee —

Telephone assistance is available from 8:00 A.M. to 5:00 P.M.

If you want to authorize a friend,

family member, or any other person (third-party designee) you

(eastern time), Monday through Friday.

choose to discuss this sales tax return with the New York State Tax

To order forms and publications:

1 800 462-8100

Department, mark an X in the Yes box in the Third-party designee

Sales Tax Information Center:

1 800 698-2909

area of your return. Also, enter the designee’s name, phone number,

and any five-digit number the designee chooses as his or her personal

From areas outside the U.S. and outside Canada:

(518) 485-6800

identification number (PIN). If you want to authorize the paid preparer

Hearing and speech impaired (telecommunications

who signed your return to discuss the return with the Tax Department,

enter Preparer in the space for the designee’s name. You do not have

device for the deaf (TDD) callers only):

1 800 634-2110

to provide the other information requested. If you mark the Yes box, you

Persons with disabilities: In compliance with the

are authorizing the Tax Department to discuss with the designee any

Americans with Disabilities Act, we will ensure that our lobbies,

questions that may arise during the processing of your return. You are

offices, meeting rooms, and other facilities are accessible to

also authorizing the designee to:

persons with disabilities. If you have questions about special

•

give the Tax Department any information that is missing from your

accommodations for persons with disabilities, please call 1 800 972-1233.

return;

•

call the Tax Department for information about the processing of your

Privacy notification — The Commissioner of Taxation and Finance may collect and

return or the status of your payment(s); and

maintain personal information pursuant to the New York State Tax Law, including but

not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and

•

respond to certain Tax Department notices that you shared with the

1415 of that Law; and may require disclosure of social security numbers pursuant to

designee about math errors and return preparation. The notices will

42 USC 405(c)(2)(C)(i).

not be sent to the designee.

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

authorized by law, for certain tax offset and exchange of tax information programs as

You are not authorizing the designee to bind you to anything (including

well as for any other lawful purpose.

any additional tax liability), or otherwise represent you before the Tax

Information concerning quarterly wages paid to employees is provided to certain

Department. If you want the designee to perform those services for you,

state agencies for purposes of fraud prevention, support enforcement, evaluation of

you must file Form POA-1, Power of Attorney, making that designation

the effectiveness of certain employment and training programs and other purposes

with the Tax Department. Copies of statutory tax notices or documents

authorized by law.

(such as a Notice of Deficiency) will only be sent to your designee if you

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

file Form POA-1.

or both, under the Tax Law.

The third-party designee authorization cannot be revoked. However, the

This information is maintained by the Director of Records Management and Data

authorization only includes the tax period covered on this return. You

Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone

1 800 225-5829. From areas outside the United States and outside Canada, call

may designate the same representative, or another representative, on

(518) 485-6800.

future returns.

Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return Page 4

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