Instructions For Form St-810 - New York State And Local Sales And Use Tax Return - Quarterly For Part-Quarterly Filers Page 4

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Page 4 ST-810-I (11/99)
Signature
U.S. Postal Service, use the appropriate address
12201-1912. Make the check payable to New York
shown at the bottom of page 4 of Form ST-810.
State Sales Tax. Include on your check or money
The return must be signed by the vendor or an
order your identification number, the assessment
authorized officer or employee. A paid preparer
Tax Facts for Vendors
number (if applicable), and the period covered by
must also sign it on the line designated Signature
that payment.
of preparer (if other than vendor) .
Did you know?
You are subject to a $50 penalty if you don’t
Change of Business Information
prominently display your Certificate of Authority at
If there have been changes in your business name,
your place of business.
identification number, mailing address, paid
Your Certificate of Authority can be suspended or
Need help?
preparer address, business address, telephone
revoked if you:
number, or owner/officer/responsible person
Telephone assistance is available from 8:30 a.m. to 4:25 p.m.
— don’t file a return, or willfully file a false return,
information, complete Form DTF-95.1s , Change of
(eastern time), Monday through Friday.
Tax information: 1 800 972-1233
or
Business Information for Vendors , found in these
Forms and publications: 1 800 462-8100
instructions. Send the completed form to: NYS Tax
— willfully fail to collect, truthfully account for or
From outside the U.S. and outside Canada: (518) 485-6800
Department, RALS Account Services Section,
Fax-on-demand forms: 1 800 748-3676
pay over any state or local sales tax, or
Internet access:
Building 8 Room 258, W A Harriman Campus,
Hearing and speech impaired (telecommunications device for the
— have been convicted of a crime under the Tax
Albany NY 12227-0155. If there are currently no
deaf (TDD) callers only): 1 800 634-2110 (8:30 a.m. to 4:25 p.m.,
Law.
changes to the above information, keep this form in
eastern time)
your files. If a change occurs, complete the form
You may be charged with a misdemeanor if you
and send it to the address listed as soon as
issue a receipt without itemizing the sales tax, or
possible.
you advertise either directly or indirectly that the
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our lobbies,
sales tax is not part of the price your customer
Where to mail your return and
offices, meeting rooms, and other facilities are accessible to
pays for goods or services.
persons with disabilities. If you have questions about special
attachments
accommodations for persons with disabilities, please call
If you are submitting a payment for tax due on a
1 800 225-5829.
previously filed sales tax return, do not send us a
Use the preprinted return envelope provided to
copy of that return. To ensure that your payment is
mail your return and attachments. If you are
properly processed, send a separate check or
using your own envelope, mail it to one of the
If you need to write, address your letter to: NYS Tax
money order for the prior tax due to the New York
addresses shown on page 4 of Form ST-810. If you
Department, Taxpayer Assistance Bureau, Taxpayer
State Tax Department, PO Box 1912, Albany NY
Correspondence, W A Harriman Campus, Albany NY 12227.
are using a private delivery service rather than the
Interest and Penalty Computation
Interest is always due on any underpayment of tax and is computed at the rate as determined pursuant to section 1142 of the Tax Law. It is compounded
daily from the due date of the return to the date the tax was paid. Call Taxpayer Assistance at one of the numbers listed below to get the current rate.
Penalty is due as follows:
A For failure to file a return on time, with no tax due, the penalty is $50.
B For failure to file a return on time with tax due, the penalty is:
For 1-60 days late, 10% (.10) of the tax due for the first month plus 1% (.01) of the tax due for each month thereafter, but in no instance less
than $50.
For 61 or more days late, the greater of:
— 10% (.10) of the tax due for the first month plus 1% (.01) of the tax due for each month thereafter, not to exceed 30% (.30); or
— the lesser of $100 or 100% (1.00) of the tax due; but not less than $50.
C For failure to pay tax, even though the return is filed on time, the penalty is 10% (.10) of the tax due for the first month, plus 1% (.01) of the tax
due for each additional month, up to a maximum of 30% (.30).
Privacy notification
The right of the Commissioner of Taxation and Finance and the Department of Taxation and Finance to collect and maintain personal information, including mandatory
disclosure of social security numbers in the manner required by tax regulations, instructions, and forms, is found in Articles 8, 28, and 28-A of the Tax Law; and
42 USC 405(c)(2)(C)(i).
The Tax Department uses this information primarily to determine and administer sales and use taxes or liabilities under the Tax Law, and for any other purpose
authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.
This information is maintained by the Director of the Registration and Data Services Bureau, NYS Tax Department, Building 8 Room 924, W A Harriman Campus,
Albany NY 12227; telephone 1 800 225-5829. From areas outside the U.S. and outside Canada, call (518) 485-6800.
...................................................................................................................................................................................................................
Cut here
Reason for change:
Business tax records which should be changed:
Corporation Tax
Highway Use Tax
Petroleum Business Tax
Sales and Use Tax
Withholding Tax
Limited Liability Company/Partnership
Other - Tax type: __________________________
Enter the new owner/officer/responsible person information below if there have been any changes.
Use additional sheets if more space is needed.
Name of owner/officer/responsible person
% Ownership
Title
Home address (number and street)
City, village, post office
State
ZIP code
Effective date
Social security number
Telephone number
(
)
I certify that this information is to the best of my knowledge and belief true, correct and complete.
Signature
Title
Date
Print name
Daytime telephone number
(
)
Also complete the front of this form.
DTF-95.1s (10/98) (back)

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