Instructions For Form St-809 - New York State And Local Sales And Use Tax Return For Part-Quarterly Filers Page 2
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5New York State Department of Taxation and Finance
ST-809-I
Instructions for Form ST-809
(1/00)
New York State and Local Sales and Use Tax Return
for Part-Quarterly Filers
You cannot take the vendor collection
If you do not receive your return by the
You must also maintain complete
credit on Form ST-809.
first week of the month in which it is due,
records so that you are able to prepare
request a duplicate by calling the
and file a quarterly return (Form ST-810)
Prior tax due
appropriate telephone number listed under
showing the three months’ business
Need help? on page 4 of these
activities by locality. You must show the
If you are forwarding a payment for tax due
instructions. Late charges will apply if you
distribution to each locality on the quarterly
on a previously filed sales tax return, do
file late even if you did not receive your
return (Form ST-810) and on Schedules A,
not send us a copy of that return. To
preaddressed form.
B, FR, N, N-ATT, and U as necessary. You
ensure that the payment is properly
must also complete Part-Quarterly
credited to your account, send a separate
Schedule NJ and Monthly Schedule CT, if
check or money order for the prior tax due
Other forms you may have to
applicable.
to the New York State Tax Department,
file
PO Box 1912, Albany NY 12201-1912.
Filing instructions
Make check payable to New York State
ST-809.4 — Part-Quarterly
Sales Tax . Include on your check or money
Two copies of Form ST-809 are mailed to
Schedule NJ
order your identification number, the
each business or individual registered as a
If you are registered under the New
assessment number (if applicable), and the
part-quarterly sales tax filer with the New
Jersey/New York Reciprocal Tax
period covered by that payment.
York State Department of Taxation and
Agreement, attach Part-Quarterly Schedule
Finance. On the copy you file, place the
NJ to your return. Use this schedule to
Who must file
enclosed peel-and-stick preaddressed
report the tax due on deliveries of tangible
label in the name and address portion,
You must file Form ST-809 if, in any one of
personal property into New Jersey or
as indicated on the return. Keep the
the previous four quarters:
services subject to tax in New Jersey.
other copy for your records.
you had total taxable receipts (including
—
If you did not receive a return with a
purchases subject to use tax), rents
ST-809.11 — Monthly Schedule CT
preaddressed label, please complete the
and amusement charges totaling
name and address portion, including your
If you are registered under the
$300,000 or more,
sales tax vendor identification number from
Connecticut/New York Reciprocal Tax
or
your Certificate of Authority. Include your
Agreement, attach Monthly Schedule CT to
business telephone number and a number
your return. Use this schedule to report the
you are a distributor as defined under
—
at which you can be reached during the
tax due on deliveries of tangible personal
Article 12-A and you have sold a total
day, if different.
property into Connecticut or services
of 100,000 gallons or more of motor
subject to tax in Connecticut.
Legal name — Enter the exact legal name
fuel or diesel motor fuel (taxable or
of the business. For a corporation, use the
nontaxable).
If you report tax due on either
name as it appears on the Certificate of
Part-Quarterly Schedule NJ (ST-809.4) or
Incorporation; for an unincorporated
Importers and others registered under
Monthly Schedule CT (ST-809.11), you
business, use the name in which the
Article 12-A as distributors of motor fuel or
must send one check payable to New York
business owns property or acquires debt;
diesel motor fuel must also file
State Sales Tax for the amount due New
for a partnership, use the partnership
Form FT-945/1045, Report of Sales Tax
York and New Jersey or New York and
name; for a sole proprietor, use the name
Prepayment on Motor Fuel/Diesel Motor
Connecticut. If you report tax due on both
of the individual owner.
Fuel , to report the sales tax prepayments
schedules, include the total due for all
due on motor fuel or diesel motor fuel.
three states in one check payable to New
DBA — Enter the trade name,
These prepayments must not be included
York State Sales Tax . Do not offset an
doing-business-as (DBA) name, or
in the taxable receipts reported on
overpayment from one state against the
assumed name if different from the legal
Form ST-809 or ST-810, but distributors
tax you owe to the other.
name. If the business is not incorporated,
who have used these fuels or sold them
use the name filed with the county clerk’s
at retail may take credits on Form ST-809
office pursuant to section 130 of the
Filing methods
(or ST-810) for the prepaid tax already paid
General Business Law.
Two methods are available for monthly
on the fuel used or sold (see Line 1b -
Address — Enter your mailing address.
filing: long and short . If you have filed
Credit for prepaid sales tax ).
returns for each of the four quarters
Change of business information — If
immediately preceding the month to be
When to file
there have been any changes in the
covered, you may use either method.
business name, identification number,
File Form ST-809 for each of the first two
Otherwise, you must use the long method.
mailing address or business address,
months of every quarterly reporting period,
telephone number or owner/officer/
Long method — You must report and pay
and Form ST-810 for the third month. You
responsible person information, complete
actual state and local sales and use taxes
must file all three returns due for the
Form DTF-95.1s, Change of Business
due for the month.
quarterly reporting period even if you
Information for Vendors , located at the
terminate your business activity during the
Short method — You must report and pay
bottom of pages 3 and 4. Send the
quarter. Returns are due 20 days after the
an amount equal to one-third of the total
completed form to: NYS Tax Department,
month covered.
state and local sales and use taxes that
RALS/Account Services Section,
were due for the comparable quarter of the
When the due date for filing a return falls
Building 8 Room 258, W A Harriman
prior year, adjusted to reflect any new,
on a Saturday, Sunday, or a legal holiday
Campus, Albany NY 12227-0155. If there
increased or decreased local sales and
in New York State, the return is due on the
are currently no changes to the above
use tax. Local taxes are reported as part of
next day that is not a Saturday, Sunday, or
information, keep Form DTF-95.1s in your
the total rather than separately.
legal holiday.
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