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New York State Department of Taxation and Finance

ST-100-I (6/07)

ST-100

Instructions for Form ST-100

New York State and Local Quarterly

Quarterly

Sales and Use Tax Return

Instructions

For tax period:

June 1, 2007, through August 31, 2007

• Effective June 1, 2007, the local tax on motor fuel and diesel motor fuel sold as qualified fuel in

Columbia County is no longer computed on a cents-per-gallon basis and is computed using a

percentage rate method. See Publication 718-F, Local Sales and Use Tax Rates on Qualified Motor

Fuel, Diesel Motor Fuel, and B20 Biodiesel, for more information.

• Effective June 1, 2007, the combined state and local tax rate imposed in Sullivan County increased to

8%. See ST-07-3, Sullivan County Sales and Use Tax Rate Increase Effective June 1, 2007, for more

information.

• 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.

• Important reminder to file all pages of your sales tax returns: Please include all pages of all the

forms you completed when you file with the Tax Department, even if you did not make entries on some

of the pages.

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).

Preaddressed labels

Please read this

Place the enclosed peel-and-stick preaddressed label in the appropriate

section before

section on page 1 of the return. If you are filing single pages (e.g.,

printed from Web site), please also enter your sales tax identification

completing your return.

number at the top of each page where space is provided. Be sure

to include your identification number and name on page 1 of any

schedules you may be required to file, and if filing single pages also

Filing requirements

enter your sales tax identification number at the top of each page where

Monthly filing: If your combined total of taxable receipts, purchases

space is provided.

subject to tax, rents, and amusement charges is $300,000 or more

If you did not receive a return with a preaddressed label, complete the

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

identification number, name, and address boxes on page 1 of the return.

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

If filing single pages, please also enter your sales tax identification

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

number at the top of each page where space is provided.

beginning with the first month of the next sales tax quarter. You must

then continue to file monthly returns until you no longer meet the above

Making numerical entries

conditions for four consecutive quarters. Call the Sales Tax Information

Write your numbers like this:

Center immediately to change to monthly filing status and to obtain the

necessary forms (see Need help? on page 4).

Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return - 2007

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