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

New York State Department of Taxation and Finance

ST‑102‑A‑

(2/06)

ST‑102‑A

Instructions for Form ST‑102‑A

New York State and Local Annual

Annual

Sales and Use Tax Return for a

Single Jurisdiction

Instructions

For tax period:

March 1, 2005, through February 28, 2006

Tax Exemption for Residential Solar Energy Systems Equipment,

We generated your quarterly Form ST-102-A, New York State and Local

and ST-05-11, Important Information Regarding Locality Changes

Annual Sales and Use Tax Return for a Single Jurisdiction, based on

Effective December 1, 2005, Related to New York State Sales and

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

Use Tax Exemption for Residential Solar Energy Systems Equipment,

for more information. You cannot use Form ST-102-A to report these

Highlights for this reporting period

sales. Instead, you must use Form ST-101, New York State and Local

• Please note: Legislative changes made at both the State and

Annual Sales and Use Tax Return.

local levels resulted in filing and reporting limitations with respect

• Vendors who sell clothing, footwear, or items used to make or repair

to Form ST-102-A for the 2005-2006 sales tax year. Due to these

clothing, must continue to collect and remit New York State and

limitations, taxpayers in the following jurisdictions who would normally

local sales taxes on all of these items through March 31, 2006. Two

file Form ST-102-A will instead need to file Form ST-101, New York

seven-day exemption periods have also been enacted. The first

State and Local Annual Sales and Use Tax Return:

seven-day exemption period was Tuesday August 30, 2005, through

Erie County;

Monday, September 5, 2005, and the second seven-day exemption



Fulton County (including the cities of Gloversville and Johnstown);

period is Monday, January 30, 2006, through Sunday, February 5,



2006.

Putnam County; and



taxpayers reporting the special taxes due on passenger car rentals

• Effective December 1, 2005, the combined state and local tax rate



and on information and entertainment services furnished via

imposed in Fulton County increased to 8%. See ST-05-7, Fulton

telephony and telegraphy.

County Sales and Use Tax Rate Increase Effective December 1,

2005, for more information.

You cannot file Form ST-102-A if you made sales of clothing or

footwear, costing less than $110 per item or pair in New York City.

• Effective January 15, 2006, the combined state and local tax rate

You must file Form ST-101 and Form ST-101.7, Annual Schedule H,

imposed in Erie County increased to 8

%. See ST-06-1, Erie County

instead.

Sales and Use Tax Rate Increase Effective January 15, 2006, for

• Several rate changes (described below) became effective during this

more information.

year. Whenever a sales and use tax rate changes, the corresponding

• Effective December 1, 2005, receipts from the sale of the service of

jurisdictional code is replaced with a new code. Therefore, you should

waste removal from certain waste transfer facilities are excluded from

be aware that all tax rates affected by the rate changes described

state and local sales and use taxes. See TSB-M-05(13)S, Sales Tax

below have been assigned new jurisdictional reporting codes.

Exclusion for the Service of Waste Removal from a Waste Transfer

• Effective March 1, 2005, the following localities increased their local

Station, for more information.

tax rates:

• Effective December 1, 2005, sales of certain machinery and

Chautauqua County — see ST-05-1, Chautauqua County Sales

equipment used at a qualified marine terminal facility located in New



York City are exempt from the 4% state sales and use tax and the

and Use Tax Rate Increase Effective March 1, 2005, for more

⅜% sales and use tax imposed in the MCTD. See TSB-M-05(14)S,

information.

Sales and Use Tax Exemption for Machinery and Equipment Used in

Oneida County — see ST-05-2, Oneida County Sales and Use



a Marine Terminal Facility Located in New York City, for more information.

Tax Rate Increase Effective March 1, 2005, for more information.

• Effective December 1, 2005, the exemption from sales and use

• Effective March 1, 2005, it is no longer necessary to supply your

tax for coin-operated car wash service is expanded to include the

North American Industry Classification System (NAICS) code on

receipts from sales of the service of washing, waxing, or vacuuming

your sales tax return. However, if your primary business activity has

a motor vehicle or other tangible personal property when the service

changed, you must provide us with your new NAICS code by filing

is done by automated equipment without the assistance of the

Form DTF-95, Business Tax Account Update.

purchaser or user of the service. See TSB-M-05(15)S, Sales and

• Effective June 1, 2005, the following rate changes took effect:

Use Tax Exemption for Coin-operated Car Wash Services, for more

information.

The state sales and use tax rate decreased. See Important Notice



N-05-8, New York State Sales and Use Tax Rate Decrease Effective

• To help ensure accurate processing of your return, Form ST-102-A-I

June 1, 2005, for more information.

has been updated to include information on how to write numbers

The combined state and local tax rate in New York City decreased.

when making numerical entries. For more information, see Making



See ST-05-3, New York City Sales and Use Tax Rate Decrease

numerical entries on page 2.

Effective June 1, 2005, for more information.

• In the past, vendors have been instructed to show negative amounts

The additional rate of tax imposed within the MCTD increased. See

or net credits in parentheses. Effective March 1, 2005, please identify



ST-05-4, Metropolitan Commuter Transportation District (MCTD)

any negative amounts or net credits by preceding the amount with a

Sales and Use Tax Rate Increase Effective June 1, 2005, for more

minus sign (-).

information.

• Scanned images of Form ST-102-A have been removed from

• Effective July 1, 2005, the combined state and local tax rate

Form ST-102-A-I to allow for expanded instructional information and

imposed in Erie County increased to 8¼%. See ST-05-5, Erie County

improved readability.

Sales and Use Tax Rate Increase Effective July 1, 2005, for more

• To update your sales tax mailing address, you may now call the

information.

Business Tax Information Center at 1 800 972-1233 (from areas

• Effective July 1, 2005, the Department has instituted a new

outside the U.S. and outside Canada, call (518) 485-6800). If

policy regarding sales to properly appointed agents of New York

you need to change other business information such as name,

governmental entities. See Important Notice N-05-9, Sales to Private

ID number, physical address, owner/officer information, business

Entities that have been Appointed as an Agent of a New York

activity, or paid preparer address, see Has your address or business

Governmental Entity, for more information.

information changed? on page 2.

• Effective September 1, 2005, the combined state and local tax

• The blue color/shading has been removed from Form ST-102-A.

rate imposed in Putnam County increased to 7⅞%. See ST-05-6,

Shading will now only define non-entry areas within areas where

Putnam County Sales and Use Tax Rate Increase Effective

entries are to be made.

September 1, 2005, for more information.

The New York State Tax Department is dedicated to answering

• Effective September 1, 2005, receipts from the retail sale and

your questions. Please call our Business Tax Information Center at

installation of residential solar energy systems equipment are

1 800 972-1233 for assistance. For updated tax news, downloadable

exempt from the 4% state sales tax and the ⅜% tax imposed in

forms, links to related sites, and other information, visit our Web site at:

the Metropolitan Commuter Transportation District (MCTD). Cities

and counties have the authority to grant this exemption from their

local sales and use taxes. See TSB-M-05(11)S, Sales and Use

Web site address:

Need help? Call 1 800 972-1233

To order forms, call 1 800 462-8100

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