Instructions For Quarterly Schedule A (Form St-810.2) For Part-Quarterly Filers - Taxes On Selected Sales And Services In Nassau And Niagara Counties - 2007


Quarterly Schedule A
Taxes on Selected Sales and Services
in Nassau and Niagara Counties
for Part-Quarterly Filers
Report transactions for the period June 1, 2007, through August 31, 2007.
PART 1 — Nassau County
Who must file
Report sales of food and drink, and rents from hotel/motel
Complete Form ST-810.2, Quarterly Schedule A for
room occupancy, in Nassau County. List the sales for the city of
Part-Quarterly Filers, if you make sales or provide any of the
Long Beach separately from all other sales in Nassau County,
taxable services listed below in Nassau County or Niagara
as indicated on Form ST-810.2. After entering your taxable sales
County, or both, as follows:
and services in Column D, multiply this amount by the tax rate in
• Nassau County — food and drink; hotel/motel room
Column E and enter the resulting tax in Column F.
PART 2 — Niagara County
• Niagara County — food and drink; hotel/motel room
Report sales of food and drink; rents from hotel/motel room
occupancy; admissions, club dues, and cabaret charges.
occupancy; and admissions charges, club dues, and cabaret
Within these two counties, several cities require separate
charges in Niagara County. List the sales for Niagara County
reporting that affects how tax revenues are distributed. For
on the lines provided if reporting sales outside Lockport and
Nassau County, sales in the city of Long Beach must be
Niagara Falls. Report the three types of taxable sales for the
reported separately. For Niagara County, sales in the cities of
cities of Lockport and Niagara Falls. After entering your taxable
Lockport and Niagara Falls must be reported separately for
sales and services in Column D, multiply this amount by the tax
all three types of services. Individual lines are provided on
rate in Column E and enter the resulting tax in Column F.
Form ST-810.2 as required for each city and the remainder of
Column totals
the county.
Compute and enter in the appropriate boxes the totals of
Examples of taxable sales and services
Columns D and F for all entries in Parts 1 and 2 (combined)
Food and drink: Include sales by restaurants or taverns of any
and include these column totals on Form ST-810, page 2,
food and drink; and sales by caterers, delis, hot dog stands,
Columns C and F, in boxes 3 and 5.
supermarkets, etc., of heated food, sandwiches, or similar
Filing this schedule
restaurant-type prepared foods.
File a completed Form ST-810.2 and any other attachments with
Admissions, club dues, and cabaret charges: Include
Form ST-810 by the due date. Please be sure to keep a copy of
admission charges to athletic contests, shows, and
your completed return for your records.
entertainment events; social and athletic club dues; and
charges for cabarets and clubs.
Need help? and Privacy notification
If you must file Form ST-810.2, you must also complete
See Form ST-810-
, Instructions for Form ST-810.
Form ST-810, New York State and Local Quarterly Sales and
Use Tax Return for Part-Quarterly Filers. Report in Step 3 of
Form ST-810 any taxable sales and purchases not reported on
this or any other schedule. For example, restaurant and hotel
operators must report sales of cigarettes and candy on the
appropriate jurisdiction line in Step 3 of Form ST-810.
Specific instructions
Identification number and name — Print the sales tax
identification number and legal name as shown on Form ST-810
or on your business’s Certificate of Authority for sales and use
Credits — Reduce the amount of taxable sales and services
to be entered on a jurisdiction line by the amount of any credits
related to that jurisdiction. If the result is a negative number,
precede it with a minus sign (-).
08/07 02/02 1]
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