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ST-810 Quarterly Instructions

Page 2 of 4 ST-810-

(8/07)

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

subject to sales tax at the full combined state and local tax rate for

the identification number, name, and address boxes on the front of

which you paid New York City tax only. Report fuel or utilities used for

the return. If filing single pages, please also enter your sales tax

residential purposes on Form ST-810.3, Quarterly Schedule B for

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

Part‑Quarterly Filers.

Making numerical entries

Use the New York City ‑ local tax only 4% tax rate line to report sales

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

Write your numbers like this:

production of gas, electricity, refrigeration, and steam for sale; and

2) installation, repair, and maintenance services to property used in

farming. Do not report these transactions on the New York City/State

No tax due? —

You must file a return even if you had no taxable

combined tax 8⅜% tax rate line.

sales and made no purchases subject to tax. Mark an X in the

box, enter your gross sales and services in box 1, and write none in

Reporting sales of residential solar energy systems equipment —

boxes 12, 13, and 14 on page 3, Step 3. Then go to Step 9.

Report receipts from sales and installations of qualifying residential

solar energy systems equipment for the jurisdiction in which each sale

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

was made and delivered at the full tax rate in effect for that jurisdiction.

If a sale occurred in a jurisdiction outside the MCTD, use the New York

Final return? —

If you have permanently discontinued your

State only 4% tax rate line on page 2 to claim a credit for the state sales

business, mark an X in the box that follows Final return?,

tax. If a sale occurred in the MCTD, use the New York State/MCTD

complete the back of your sales tax Certificate of Authority, and attach

4⅜% tax rate line to claim a credit for the state and MCTD taxes. In

it to your Form ST-810. (If you are unable to return your certificate,

claiming a credit, include the receipts from the sale as a negative

attach an explanation.)

number in Column C. If the overall result in Column F is a negative

number, precede it with a minus sign (-).

Has your address or business information changed?

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

Do not report in this section sales and installations made in localities

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

that have enacted a local exemption, where the sales are fully exempt

your correct address on the label we provided. You may also use

from tax. Report these sales on page 1, step 1 as part of your gross

Form DTF-96, Report of Address Change for Business Tax Accounts, to

sales only.

update your mailing address, physical address, or designated preparer

See Publication 718-S, Local Sales and Use Tax Rates on Sales and

or filing service address. If you need to change additional information

Installations of Residential Solar Energy Systems Equipment, for a

such as the name, ID number, physical address, owner/officer

listing of the local jurisdictions that enacted this exemption and the rates

information, business activity, or paid preparer address (as well as your

in effect in those localities that did not enact the exemption.

address), complete and send in Form DTF-95, Business Tax Account

Update. You can obtain forms through Internet access, fax-on-demand,

Special reporting rules for sales and installations made within the

or by calling one of the telephone assistance numbers listed in the

cities of Auburn, Rome, Sherrill, Utica, and Glens Falls:

Need help? section on page 4.

Sales and installations of residential solar energy systems equipment

STEP 1

in the cities of Rome, Utica, and Glens Falls are subject to local tax

at the rate of 1½%; in the city of Sherrill, the rate is 1%. Sales and

installations of residential solar energy systems equipment in the city of

Enter gross sales and services —

Enter the total taxable,

Auburn are subject to a local Cayuga County tax at the rate of 2%. For

nontaxable, and exempt sales and services from your New York

these cities, report receipts from sales and installations of residential

State business locations and from locations outside New York State

solar energy systems equipment for the jurisdiction in which each sale

delivered into the state in box 1. Exclude sales tax from this amount.

was made and delivered at the full tax rate in effect for that jurisdiction.

Also, do not include sales from Form ST-810.10, Quarterly

To claim a credit for the New York State, MCTD (if applicable), and

Schedule FR for Part‑Quarterly Filers.

local tax, determine the credit rate from the chart below and enter the

STEP 2

amount of the credit in Step 5 on the Credits against sales or use tax

line. The credit must be substantiated. Attach a statement to your

return explaining the basis for the credit claimed, including the amount

Identify required schedules —

Determine which schedules,

of taxable sales against which you are claiming the credit and the

if any, you are required to complete and file with Form ST-810.

jurisdiction in which the sale was made and reported. For your return

Brief descriptions of schedules A, B, FR, H, N, P, Q, and T are included

to be properly processed, at the top of page 1 of your return you must

on the front of Form ST-810. For more detailed information, see the

write Solar energy exemption and the name of the city(ies) for which

specific schedule.

you are reporting these sales and credits.

Complete the required schedules, if any, and proceed to Step 3.

City

Credit rate

City

Credit rate

If you are filing Forms ST-810.4, Quarterly Schedule NJ for Part‑Quarterly

Filers, or ST-810.11, OS‑114 Schedule CT, or both, do not enter the sales

Auburn

Utica

7½%

information from the schedules onto Form ST-810, but do include the

Rome

7½%

Glens Falls

5½%

amount of tax due to New Jersey and Connecticut, along with the amount

due from Form ST-810, in your check or money order.

Sherrill

Form ST-810.4 is a New Jersey form used by those New York State

Column C – Taxable sales and services —

Report taxable

vendors registered in the New Jersey/New York reciprocal tax

sales for each jurisdiction in New York State where delivery of sales

agreement to report sales subject to New Jersey tax.

and services occurred. Do not include sales tax in this amount.

Form ST-810.11 is a Connecticut form used by those New York State

Credits against sales and services — Credits that can be identified

vendors registered in the Connecticut/New York reciprocal tax agreement

to report sales subject to Connecticut tax.

by locality should be taken on the appropriate line in Step 3. If the result

is a negative number, precede it with a minus sign (-). Examples of such

STEP 3

credits include:

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

Calculate sales and use taxes — If you are filing schedule FR,

purchaser, and subsequently shipped for use in another jurisdiction.

enter the amount from box 18 in box 2 on page 2 of Form ST-810.

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

If you are filing schedule A, B, B-ATT, H, N, Q, T, or T-ATT (or any

in one jurisdiction, that was shipped for use in another jurisdiction.

combination of these), enter the combined totals from the completed

schedules in boxes 3, 4, and 5 on page 2 of Form ST-810. (Do not

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

include amounts from schedules CT and NJ.)

• Tax paid on construction materials resold or incorporated into realty

in another jurisdiction. (Unless the materials were used out of state or

Columns A & B – Taxing jurisdiction and code —

Report

otherwise exempt, report tax on the materials.)

each sale of property and services, and each purchase subject to

tax, for the jurisdiction in which the sale was made and delivered and

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

where the purchase was used. Do not report on these jurisdiction

veterinary services.

lines any sale or purchase already reported on a schedule.

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

Reporting New York City taxes — Use the New York State/MCTD 4⅜%

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

tax rate line on page 3 to report purchases of fuel and utility services

jurisdiction, see

Instructions For Form St-810 - New York State And Local Quarterly Sales And Use Tax Return For Part-Quarterly Filers - 2007 Page 2

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