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Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction - 2007

New York State Department of Taxation and Finance

ST‑102‑I (6/07)

ST‑102

Instructions for Form ST‑102

New York State and Local Quarterly

Quarterly

Sales and Use Tax Return for a

Single Jurisdiction

Instructions

For tax period:

June 1, 2007, through August 31, 2007

We generated your quarterly Form ST‑102, New York State and Local Quarterly Sales and Use Tax Return

for a Single Jurisdiction, based on your filing history. Currently, you are not required to file any schedules.

• 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.

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).

Please read this

section before

completing your return.

If you are required to report sales tax on Schedules A, B, B‑ATT,

If your principal business activity is one of the following:

CT, FR, N, N‑ATT, NJ, T, T‑ATT (see the description of schedules on

page 4), or are reporting sales or installations of exempt residential

• boat dealer

• motorcycle dealer

solar energy systems equipment, do not use Form ST‑102. Instead,

• recreational vehicle dealer

• peddler, flea market vendor,

you must use Form ST‑100, New York State and Local Quarterly

• motor vehicle dealer

or show/entertainment

Sales and Use Tax Return, to report your sales and use taxes.

vendor

you may be required to file Form ST‑100 to report your sales and use

If your combined total of taxable receipts, purchases subject to

taxes. For assistance, call the Sales Tax Information Center (see

tax, rents, and amusement charges is $300,000 or more in a

Need help? on page 4).

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

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

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

Making numerical entries

returns beginning with the first month of the next sales tax quarter.

Write your numbers like this:

You must then continue to file monthly returns until you no longer

meet the above conditions for four consecutive quarters. Call the

Sales Tax Information Center immediately to change to monthly

filing status and to obtain the necessary forms (see Need help? on

page 4).

Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction - 2007

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