Looking for a New York State Tax Forms And Templates? Download it for free!

Page 2 ST-810-I (11/99)

Important: If you are a retail seller of motor fuel

Report, in column (d) on the New York State/MCTD

Form ST-810.6 - Quarterly

or diesel motor fuel, do not include sales,

4¼% line, the use tax due on purchases of fuel or

Schedule P

purchases for personal use or sales tax on the

utility services for which you have paid only 4%

above fuel on Form ST-810, Part II.

Schedule P must be filed by any vendor who is

New York City tax, but that are subject to tax at

required to make PrompTax payments of sales tax.

8¼%. These include fuel or utilities used other than

The schedule is used to report the PrompTax

directly in production (e.g., to operate office

Column (a) — Taxing Jurisdiction

payments of sales tax you made during the quarter

machinery or light the plant). Directly in production

Column (a) lists the name of each jurisdiction in

covered by this schedule. If you are a vendor who

means the fuel or utilities must, during the

which to report a sales and use tax.

is required to remit PrompTax payments for more

production phase, operate exempt machinery or

than one sales tax type (i.e., prepaid sales tax on

create conditions necessary to actual production.

motor fuel and diesel motor fuel and sales and use

Column (b) — Combined Tax Rate

Property or services are also subject to the use tax

tax) you must remit (and report) each tax type

Column (b) lists the combined state and local tax

if purchased by a New York State resident,

separately. Schedule P may only be used to report

rates that apply in each of the localities listed in

business or branch of a New York State business

the PrompTax payment of sales tax. Use

column (a).

located outside New York State and shipped or

Schedule FT for reporting PrompTax payments of

brought into the state.

prepaid sales tax (on motor fuel and diesel

motor fuel).

Columns (c), (d) and (e)

Additional Use Tax:

If sales or use taxes

were paid in one jurisdiction in New York State and

Columns (c), (d) and (e) are used to report taxable

the property is then used in another jurisdiction in

sales and services, purchases subject to use tax,

Form ST-810.10 — Quarterly

New York State, an additional use tax will be due if

and sales and use taxes for the localities listed in

the local tax is higher in the second jurisdiction

column (a). Column (e) is also used to report the

Schedule FR for Part-Quarterly

and:

additional taxes on passenger car rentals and

Filers

information and entertainment services, vendor

— the user is a resident of the jurisdiction where

collection credit and credit for prepaid sales tax on

Use Schedule FR to report sales tax due on either

use occurs;

cigarettes. You must report these amounts for the

motor fuel (regular, mid-grade, and premium

— the user, in the performance of a contract,

full period covered by the return unless a shorter

gasoline) or diesel motor fuel you sold to the retail

incorporates the property into real property

period is specifically indicated.

customer, or to report use tax due on the fuel

situated in the second jurisdiction; or

you used.

— the user is a nonresident but uses the property

Column (c) — Taxable Sales and

in the second jurisdiction in the course of his

Services

employment, trade, business or profession.

Form ST-810.11 — Monthly

Subtract any applicable exempt sales and

Attach an explanatory statement and use the blank

Schedule CT

adjustments from gross sales and services to arrive

lines at the bottom of Part II. Enter the taxing

at taxable sales and services. Make adjustments

Vendors registered in the Connecticut/New York

jurisdiction in column (a) and the additional rate of

for transactions when the tax should not be paid,

Reciprocal Tax Agreement use Schedule CT to

tax in column (b).

such as returned sales on which the tax was

report the Connecticut tax due on sales of tangible

refunded to the customer or previously reported

personal property and services.

Column (e) — Sales and Use Taxes,

sales that became bad debts.

Special Taxes, Vendor Collection

Taxable sales and services should be reported

Credit and Credit for Prepaid Sales

on the line for the jurisdiction where delivery

Completing Your Return

occurs. Delivery occurs at the vendor’s place of

Tax on Cigarettes

To prevent errors, please check your computations

business on over-the-counter sales. Otherwise,

carefully (addition, multiplication, etc.). A simple

Multiply the amounts in columns (c) and (d) by the

delivery occurs where the customer takes

mathematical error could result in a bill for

combined state and local tax rate in column (b).

possession. Exception: delivery of a motor

additional tax plus interest, and possibly, a penalty.

Add the sales and use tax reported on

vehicle is determined by the purchaser’s home

pages 2 and 3 in column (e) to the taxes reported

address.

Complete Form ST-810 , Part II and all required

on lines A and B and enter the total on line C.

schedules before completing Part I.

Do not report deliveries to points outside New

Compute your vendor credit (see page 4 of your

York State.

return) and deduct it from the amount on line C.

Enter the result on line E.

Report, in column (c) on the New York State/MCTD

Instructions for Part II

4¼% line, sales of theatrical supplies and services

Every September 1, the prepaid sales tax on

delivered in New York City to purchasers who

cigarettes is subject to change. Retailers may

The Tax Department is required by New York State

furnished a properly completed Form ST-121.9,

continue to take credit for the prepaid sales tax in

law to collect and distribute the sales taxes

New York City Sales and Use Tax Exempt Use

the quarter in which the cigarettes are purchased

imposed by local taxing jurisdictions. The

Certificate for Certain Theatrical Productions . If

information in Part II of the sales tax return enables

from the supplier or in the quarter in which they are

Form ST-121.9 was not used to make the

sold. Enter your credit for the prepaid sales tax on

the department to make the correct distribution.

purchase, tax is due at the combined state and city

cigarettes on line F. Subtract line F from line E and

Credits that can be identified by jurisdiction should

be taken on the appropriate line in Part II of the

tax rate and should be reported on the 8¼% New

enter your sales and use tax and special taxes due

York City line.

on line G. Include this with the amount you report

return. Net credits (negative amounts) should be

on Part I, line 1, of the return.

shown in parentheses.

The exemption from the New York State and

upstate local sales tax allowed for the items

Report taxable sales and purchases subject to tax

and services listed below does not apply to

on the appropriate jurisdiction lines. Do not report

Vendor Information

New York City. On the New York City 4% line,

sales or purchases already reported on a schedule.

report sales of the following to businesses located

Effective March 1, 1998, tangible personal property

within New York City:

Type of Business

used or consumed directly and predominantly in

— fuel and utility services used directly and

Describe your principal business activity or type of

the production of an eligible theatrical production in

exclusively in the production of tangible

business (retail grocery, wholesale furniture, etc.).

New York City is exempt from the 4% local New

personal property for sale;

York City tax. The exemption is allowed for

— the services of installing, repairing, maintaining

purchases made or delivered in New York City. For

Consolidated Return

and servicing tangible personal property used

further information, see TSB-M-98(1)S, New Local

directly and predominantly to produce a product

If your identification number ends with a C and you

Sales and Use Tax Exemption in New York City for

for sale by farming, including servicing tangible

have added or deleted locations since your last

Certain Theatrical Productions .

personal property used in erecting, adding to,

return, attach a list of these and indicate addition

altering or improving a silo and the servicing of

or deletion next to each one.

The additional taxes on passenger car rentals (5%)

posts and wire used to make and maintain a

and information and entertainment services (5%)

trellis for grapes.

are imposed at the same rate in all jurisdictions, so

Final Return

they are reported separately.

These transactions should not be reported on the

If you have discontinued doing business, check the

New York City 8¼% line or on Schedule U.

applicable box, write Final at the top of the return

(to the left of ST-810) and attach your Certificate of

Column (d) — Purchases Subject to

Notice to Retail Sellers of Motor Fuel

Authority with the back completed.

Use Tax

or Diesel Motor Fuel

No Tax Due Return

Use column (d) to report the value of tangible

Retail sellers of motor fuel or diesel motor fuel must

personal property or services purchased without

report all sales, self-use and sales taxes on this

Place a check mark in the box if you had no

payment of sales tax and used in your own

fuel on Form ST-810.10, Quarterly Schedule FR for

taxable sales and made no purchases subject to

operations. Do not include tangible personal

Part-Quarterly Filers . This schedule must be filed

use tax. Enter your gross sales in box A and enter

property or services that are resold or that qualify

with the vendor’s Form ST-810, together with any

none in boxes B, C and D.

for a production exemption.

other applicable schedules.

Instructions For Form St-810 - New York State And Local Sales And Use Tax Return - Quarterly For Part-Quarterly Filers Page 2

Related Articles

Related forms

Related Categories