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Page 2 of 4 ST‑102‑I (3/07)

ST‑102 Quarterly Instructions

Entries for sales of certain tangible personal property

If no tax is due

and services to Qualified Empire Zone Enterprises

(QEZEs) granted an exemption from New York State sales and

You must file a return even if you had no taxable sales and made no

use tax

purchases subject to tax. Enter your gross sales in box 1, and write

none in boxes 2, 3, and 4 in Step 1. Then go to Step 6.

Refer to the chart on Form ST‑102.2, Sales and Use Tax Exemption

on Sales to a Qualified Empire Zone Enterprise (QEZE), and enter

There is a $50 penalty for late filing of a no‑tax‑due return.

the correct information. Use this chart for sales made in jurisdictions

Telefilers: If you are enrolled in the Telefile program and you have

that charge the local tax. Jurisdictions that do not charge the local

no tax due this period, call 1 888 829‑3769 and follow the verbal

tax are also listed.

instructions. Keep the confirmation number given at the end of the

transaction as your proof of filing. Do not file a paper return for this

Entries for sales of clothing and footwear eligible for

period.

exemption

Has your address or business information changed?

If your taxing jurisdiction, jurisdiction code, and tax rate are not

preprinted on your return for Parts 1 or 2, or if the preprinted

If you need to update your sales tax mailing address, call the

jurisdiction information is incorrect, refer to the charts on

Sales Tax Information Center (see Need help? on page 4) or enter

Form ST‑102.1, Sales and Use Tax Exemption on Clothing and

your correct address next to the preprinted address. You may also

Footwear, and enter the correct information. Part 1 is used for sales

use Form DTF‑96, Report of Address Change for Business Tax

made in jurisdictions that charge the local tax. Part 2 is used for

Accounts, to update your mailing address, physical address, or

sales made in jurisdictions that do not charge the local tax. If you

designated preparer or filing service address. If you need to change

made sales of clothing and footwear that costs $110 or more in any

additional information such as the name, ID number, physical

of these localities, report these sales on the appropriate reporting

address, owner/officer information, business activity, or paid

line(s) on Form ST‑102.

preparer address (as well as your address), complete and send in

If you also made sales of clothing and footwear eligible for

Form DTF‑95, Business Tax Account Update. You can obtain forms

exemption in localities other than your own jurisdiction, you

through Internet access, fax‑on‑demand, or by calling one of the

cannot file Form ST‑102. You must instead file Form ST‑100 and

telephone assistance numbers listed in the Need help? section on

Form ST‑100.7, Quarterly Schedule H.

page 4.

Column C — Taxable sales and services

Final return?

Report taxable sales for each jurisdiction in New York State where

If you have permanently discontinued your business, mark an X in

delivery of sales and services occurred. Do not include sales tax in

the box that follows Final return?, complete the back of your sales

this amount.

tax Certificate of Authority, and attach it to your Form ST‑102. (If

you are unable to return your certificate, attach an explanation.)

Credits against sales and services: Credits that can be identified

by locality should be taken on the appropriate line in Step 1. If

the result is a negative number, precede it with a minus sign (‑).

STEP 1

Examples of such credits include:

Calculate sales and use taxes due

• Tax paid on property purchased in bulk and stored, but not used

by the purchaser, and subsequently shipped for use in another

Box 1 — Total gross sales and services

jurisdiction.

• Tax paid on property fabricated, assembled, processed, printed,

Enter the total taxable, nontaxable, and exempt sales and services

or imprinted in one jurisdiction, that was shipped for use in

from your New York State business locations and from locations

another jurisdiction.

outside New York State delivered into the state. Exclude sales tax

• Tax paid on canceled sales, returned merchandise, and bad debts.

from this amount.

• Tax paid on construction materials resold or incorporated into

Preprinted taxing jurisdiction, jurisdiction code, and tax rate

realty in another jurisdiction. (Unless the materials were used out

of state or otherwise exempt, report tax on materials.)

According to our files, you report sales or use tax in the jurisdiction

• Tax paid by a veterinarian on drugs and medicines used in certain

preprinted on your return. We have also preprinted the jurisdiction

veterinary services.

code and tax rate for that jurisdiction. If you are not reporting sales

Note: To claim an empire zone (EZ) credit, a credit from your prior

or use tax in this jurisdiction, cross out the preprinted line. Follow

return, or a credit that you are unable to associate with a particular

the instructions below for entering additional jurisdictions.

jurisdiction, see

Entering additional taxing jurisdictions, jurisdiction

codes, and tax rates

Column D — Purchases subject to tax

If needed, enter up to one additional jurisdiction (Column A) with

• Purchases outside New York State: Report the full amount of

the jurisdiction code (Column B) and tax rate (Column E) on the

purchases made outside New York State of tangible personal

line provided. The jurisdictions, jurisdiction codes, and tax rates are

property and services used in your business in New York State on

listed on page 2 of Form ST‑102. If you need to report more than

which no New York State tax was paid.

two jurisdictions, file Form ST‑100 instead. Obtain form through

• Purchases in New York State in one jurisdiction/use in another

fax‑on‑demand, Internet access, or call one of the telephone

jurisdiction: Report the full amount of any tangible personal

assistance numbers listed in the Need help? section on page 4.

property or services purchased for use in your business, if the tax

Reporting New York City taxes — (See jurisdiction table on

rate is higher in the jurisdiction where the property or services

page 2 of Form ST‑102.) Use the New York State/MCTD 4

% tax

are used than the tax rate in the jurisdiction where you purchased

rate to report purchases of fuel and utility services subject to sales

the property or services.

tax at the full combined state and local tax rate for which you paid

Do not include in Column D purchase of property or services

New York City tax only.

purchased for resale or which are exempt.

Use the New York City 4% tax rate to report sales in the city of

In either of the cases above, you may be able to claim a credit for

New York for: 1) fuel and utility services used in the production of

tax paid on such purchases in Step 3. See

gas, electricity, refrigeration, and steam for sale; and 2) installation,

Contractors: Also report materials purchased in one jurisdiction

repair, and maintenance services to property used in farming.

but which are incorporated into realty in another. (See Step 3 for

crediting tax paid in the first jurisdiction.)

Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction Page 2

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