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ST‑102 Quarterly Instructions

Page 4 of 4 ST‑102‑I (6/07)

STEP 5

If you are required to report sales tax on any of the following

schedules, you cannot use Form ST‑102 (see page 1).

Calculate amount of tax, tax credits, and total amount due

On each line, enter the amounts from the boxes listed and add

Schedule

Description

them across. Then subtract the tax credits from the amount of tax

and enter the difference in the Total amount due box. (The amount

Used to report tax and taxable receipts from sales of

of tax includes any penalty and interest from box 11.)

food and drink (restaurant meals, takeout, etc.) and

STEP 6

from hotel occupancy in Nassau or Niagara County,

as well as admissions, club dues, and cabaret

Sign and mail this return

charges in Niagara County.

Signature required

Used to report tax due on nonresidential utility

services in certain counties where school districts

If you are a sole proprietor, you must sign the return and print

or cities impose tax, and on residential energy

your name, title, telephone number, and the date. If you are

sources and services subject to local taxes.

a corporation, partnership, or other type of entity, an officer,

Reminder: Use Form ST‑100.3‑ATT, Quarterly

employee, or partner must sign the return, and print his or her

Schedule B‑ATT, to report sales of these

name, title, telephone number, and the date. If you do not prepare

nonresidential utility services made to QEZEs.

the return yourself, sign the return and provide the requested

information. The preparer must also sign the return and print his or

Used by those registered in the Connecticut/New York

her name, address, and telephone number.

reciprocal tax agreement to report sales subject to

Please be sure to keep a copy of your completed return for

Connecticut tax.

your records.

Used to report retail sales of motor fuel or diesel

Include check or money order

motor fuel, and fuel taken from inventory for vendor’s

own use.

Make your check or money order payable to New York State

Sales Tax. On your check or money order, write your sales tax ID#,

Used to report taxes due and sales of certain services

ST-102, and 8/31/07. Include it with your return.

in New York City. Reminder: Use Form ST‑100.5‑ATT,

Mailing instructions

Quarterly Schedule N‑ATT, if you are a provider of

parking services.

Fold your return using the fold marks on page 2 so that the return

address at the bottom shows through the window of the envelope

Used by those registered in the New Jersey/New York

provided. Include your check and any required attachments with

reciprocal tax agreement to report sales subject to

your completed return.

New Jersey tax.

Private delivery services

Used to report taxes due on telephone

If you choose, you may use a private delivery service, instead of

services, telephone answering services, and

the U.S. Postal Service, to mail in your return and tax payment.

telegraph services imposed by certain counties,

However, if, at a later date, you need to establish the date you filed

school districts, and cities. Reminder: Use

your return or paid your tax, you cannot use the date recorded

by a private delivery service unless you used a delivery service

Form ST‑100.8‑ATT, Quarterly Schedule T‑ATT, to

that has been designated by the U.S. Secretary of the Treasury or

report sales of these services made to QEZEs.

the Commissioner of Taxation and Finance. (Currently designated

delivery services are listed in Publication 55, Designated Private

Delivery Services. See Need help? below for information on

obtaining forms and publications.) If you have used a designated

private delivery service and need to establish the date you filed

your return, contact that private delivery service for instructions on

how to obtain written proof of the date your return was given to the

delivery service for delivery. If you use any private delivery service,

whether it is a designated service or not, send the forms covered by

these instructions to:

JPMORGAN CHASE

LOCKBOX

4 METROTECH CENTER – 8TH FLOOR WEST

BROOKLYN NY 11245

Privacy notification

Need help?

The Commissioner of Taxation and Finance may collect and maintain personal information pursuant

Internet access:

to the New York State Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308, 429,

(for information, forms, and publications)

475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security

numbers pursuant to 42 USC 405(c)(2)(C)(i).

Fax‑on‑demand forms:

1 800 748‑3676

This information will be used to determine and administer tax liabilities and, when authorized by

law, for certain tax offset and exchange of tax information programs as well as for any other lawful

To order forms and publications:

1 800 462‑8100

purpose.

Information concerning quarterly wages paid to employees is provided to certain state agencies

Sales Tax Information Center:

1 800 698‑2909

for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain

From areas outside the U.S. and

employment and training programs and other purposes authorized by law.

outside Canada:

(518) 485‑6800

Failure to provide the required information may subject you to civil or criminal penalties, or both, under

Hearing and speech impaired

the Tax Law.

(telecommunications device for the

This information is maintained by the Director of Records Management and Data Entry, NYS Tax

deaf (TDD) callers only):

1 800 634‑2110

Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225‑5829. From areas

outside the United States and outside Canada, call (518) 485‑6800.

Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction - 2007 Page 4

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