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New York State Department of Taxation and Finance

ST‑102‑I (3/07)

ST‑102

Instructions for Form ST‑102

New York State and Local Quarterly

Quarterly

Sales and Use Tax Return for a

Single Jurisdiction

Instructions

For tax period:

March 1, 2007, through May 31, 2007

We generated your quarterly Form ST‑102, New York State and Local Quarterly Sales and Use Tax Return for a Single

Jurisdiction, based on your filing history. Currently, you are not required to file any schedules.

• Effective March 1, 2007, the city of Fulton, located in Oswego County, has repealed its local sales and use tax. See ST‑07‑1,

City of Fulton Local Sales and Use Tax Repealed Effective March 1, 2007, for more information.

• Effective March 1, 2007, the combined state and local tax rate imposed in Rockland County increased to 8⅜%. See ST‑07‑2,

Rockland County Sales and Use Tax Rate Increase Effective March 1, 2007, for more information.

• Effective March 1, 2007, Rensselaer County repealed its exemption on sales of clothing and footwear costing less than $110

per item or pair. These sales are subject to local tax at the rate of 4%. See Publication 718‑C, Local Sales and Use Tax Rates

on Clothing and Footwear, for a listing of the local jurisdictions that enacted the clothing exemption and the rates in effect

in those localities that did not enact the exemption. Also effective March 1, 2007, Rensselaer County enacted legislation to

exempt retail sales and installations of residential solar energy systems equipment. See Publication 718‑S, Local Sales and

Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment, for more information.

• Effective March 1, 2007, the maximum amount of the vendor collection credit is increased from $175 to $200.

• Filers who have no taxable activity during a reporting period can file using our Sales Tax No Tax Due Online Return feature.

Go to and click on Online Tax Center. You will need to complete a one‑time registration process before you

can electronically file a no‑tax‑due return. However, for any reporting period in which you have collected sales tax, or need to

report use tax, you cannot use Web filing and must file a paper return.

The New York State Tax Department is dedicated to answering your questions. Please call our Sales Tax Information Center

for assistance. You may also visit our Web site for updated tax news, downloadable forms, links to related sites, and other

information (see Need help? on page 4).

Please read this

section before

completing your return.

If you are required to report sales tax on Schedules A, B, B‑ATT,

If your principal business activity is one of the following:

CT, FR, N, N‑ATT, NJ, T, T‑ATT (see the description of schedules on

page 4), or are reporting sales or installations of exempt residential

• boat dealer

• motorcycle dealer

solar energy systems equipment, do not use Form ST‑102. Instead,

• recreational vehicle dealer

• peddler, flea market vendor,

you must use Form ST‑100, New York State and Local Quarterly

• motor vehicle dealer

or show/entertainment

Sales and Use Tax Return, to report your sales and use taxes.

vendor

you may be required to file Form ST‑100 to report your sales and use

If your combined total of taxable receipts, purchases subject to

taxes. For assistance, call the Sales Tax Information Center (see

tax, rents, and amusement charges is $300,000 or more in a

Need help? on page 4).

quarter, or if you are a distributor as defined under Article 12‑A

and you have sold a total of 100,000 gallons or more of motor fuel

or diesel motor fuel (taxable or nontaxable), you must file monthly

Making numerical entries

returns beginning with the first month of the next sales tax quarter.

Write your numbers like this:

You must then continue to file monthly returns until you no longer

meet the above conditions for four consecutive quarters. Call the

Sales Tax Information Center immediately to change to monthly

filing status and to obtain the necessary forms (see Need help? on

page 4).

Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction

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