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ST-810 Quarterly Instructions

ST-810-

(8/07) Page 3 of 4

See

c for information about documenting any credits claimed.

Example: You purchased tangible personal property in a jurisdiction

with a 6% tax rate; you later use this property at your business

Column D – Purchases subject to tax

located in a jurisdiction with an 8% tax rate. You must report the

purchase in Column D on the appropriate 8% jurisdiction line, and

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

take a credit for the 6% sales tax originally paid on the purchase.

purchases made outside New York State of tangible personal

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

• Credits where the tax rate for the period in which tax was paid is

which no New York State tax was paid.

different from the tax rate in the period in which the credit is claimed.

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

Example: You paid 8% tax, and later determined that you are entitled

jurisdiction: Report the full amount of any tangible personal property

to a credit. During that time, the tax rate changed to 7%. You are still

or services purchased for use in your business if the tax rate is higher

entitled to the 8% credit.

in the jurisdiction where the property or services are used than the tax

• Credit for an overpayment of tax made in a prior quarter that you

rate in the jurisdiction where you purchased the property or services.

have not previously claimed.

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

Note: Any credit against tax taken in Step 5 should be based on the

paid on such purchases in Step 5. See

amount of tax paid or paid over at the time of the original transaction.

Do not include in Column D purchases of property or services

• Credit for state tax and some local taxes paid on certain construction

purchased for resale or which are exempt, on taxable sales and

materials in empire zones (EZ) (see Publication 30, A Guide to Sales

services reported in Column C.

and Use Tax Incentives Within Empire Zones).

Contractors: Also report materials purchased in one jurisdiction that

• Credit for additional tax paid on property incorporated into realty

are incorporated into realty in another.

according to a preexisting lump sum or unit price construction

contract, where the additional tax is the result of a rate increase.

Column E – Tax rate —

Tax rates for the period are printed in

Note: Form AU-11, Application for Credit or Refund of Sales or Use Tax,

Column E in percentage formats.

should also be filed for any of these transactions.

Column F – Sales and use tax —

For each jurisdiction for

Advance payments —

Enter the total amount remitted on

which you reported sales, purchases, or credits, add the amounts

part-quarterly sales tax returns (Form ST-809; no receipts

in Columns C and D, then multiply the total by the tax rate in Column E,

required) and any advance payments (including PrompTax payments;

one line at a time. Enter the result in Column F. (C + D) x E = F.

see Schedule P, line 4).

This result may be a net credit, which you should identify by preceding it

with a minus sign (-). Note: Any net credits should be subtracted when

Total tax credits and advance payments —

Add Column K

totaling the column.

and enter the total in box 16. Also enter the box 16 amount in Step 6.

Note: You must remit with your return any amount collected as tax even

STEP 6

if the amount collected is in excess of the actual tax due.

Calculate taxes due —

Enter the amounts from box 14, Sales

Column totals

and use tax; box 15, Total special taxes; and box 16, Total tax

a. On page 2, separately subtotal Column C (box 6), Column D (box 7),

credits and advance payments in the appropriate spaces. Add boxes 14

and Column F (box 8). Include the amounts from schedules, listed in

and 15, and subtract box 16. Enter the result in box 17.

boxes 2, 3, 4, and 5, when subtotaling each column. Transfer the

STEP 7

box 6, 7, and 8 amounts to page 3, boxes 9, 10, and 11, respectively.

b. On page 3, separately total Column C (box 12), Column D (box 13),

Vendor collection credit —

The Tax Law provides you with a

and Column F (box 14). Include the column subtotals from page 2

credit for your collection of sales tax from your customers. The

(entered in boxes 9, 10, and 11) when totaling each column. Enter

maximum vendor collection credit you can claim on your return is $200.

the box 14 amount in Step 6.

You can receive this credit only if you file your return on time and pay

c. Enter the total dollar amount of credit against the tax claimed in

the full amount due. If you file on time but do not pay the full amount

Step 3 or on any schedules filed (except on Form ST-810.10). Show

due, or if you file late, you cannot claim this credit. Enter 0 in box 18 and

any net credits by preceding the amount with a minus sign (-). Attach

go to Step 7B.

a statement and any other supporting documentation explaining the

If you qualify, calculate your vendor collection credit in Step 7A. If the

basis for the amount of credit claimed. Do not include credits for the

result is less than $200, enter the result in box 18. If the result is equal

vendor collection credit, prepaid sales tax on motor fuel or diesel

to or more than $200, enter only $200 in box 18.

motor fuel or cigarettes, or any other credit claimed in Step 5 on

page 3.

To calculate your vendor collection credit, add the amount in box 14 to

STEP 4

the amount in box 15. If you file Schedule FR enter the amount from

Step 6, box 17 of that form (be sure to enter this amount as a positive

number) and add it to the amount determined above (box 14 + box 15).

Calculate special taxes —

Enter taxable receipts from sales

Multiply the result by the credit rate. If the credit amount is less than

or uses of passenger car rentals and of information and

$200, enter the amount of the credit in box 18. If the credit amount is

entertainment services furnished via telephony and telegraphy on the

equal to or more than $200, enter $200 in box 18.

appropriate lines in Column G. Multiply the taxable receipts (Column G)

by 5% (.05). Enter the resulting tax in Column J.

Determine penalty and interest —

If you are filing your return

late or not paying the full amount due, or both, you owe penalty and

Total special taxes —

Add the two lines in Column J and enter

interest, and cannot claim a vendor collection credit. Penalty and interest

the total in box 15. Also enter the box 15 amount in Step 6.

are calculated on the amount in box 17, Taxes due. The minimum

STEP 5

penalty for late filing is $50. For penalty information, see Penalty

computation. Interest is due on any late payment or underpayment and

accrues from the due date of the return to the date the tax is paid. Interest

Credit for prepaid sales tax on cigarettes —

Enter your

rates are compounded daily and adjusted quarterly.

credit for prepaid sales tax on cigarettes, if any, in Column K.

You can estimate your penalty and interest by visiting our Web site

Credits against sales or use tax —

Credits must be

and clicking on Electronic Services or you may call the Sales Tax

substantiated by attaching a statement and any other supporting

Information Center to have a Tax Department representative estimate

documentation explaining the basis for credit claimed.

your penalty and interest for you (see Need Help? ) . Enter this amount

in box 19.

Enter the total amount of other credits or refunds of sales tax you are

claiming (excluding the vendor collection credit). You must keep records

Penalty computation

to validate all credits and refunds claimed, and attach to your return

• For failure to file a return on time with no tax due, the penalty is $50.

the forms or explanations that verify them. Do not enter any credits that

were claimed on jurisdiction lines in Step 3.

• For failure to file a return on time with tax due, the penalty is:

For 1-60 days late, 10% (.1) of the tax due for the first month

Credits that may be claimed in Step 5 include:

plus 1% (.01) of the tax due for each month thereafter, but in

• Credit for sales tax paid against additional tax on purchases reported

no instance less than $50.

in Column D (included are credits for taxes paid in another jurisdiction

in New York State or to another state).

Instructions For Form St-810 - New York State And Local Quarterly Sales And Use Tax Return For Part-Quarterly Filers - 2007 Page 3

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