Quarterly Schedule T
Consumer’s Utility Tax for Telephone Services,
Telephone Answering Services, and
for Part-Quarterly Filers
Telegraph Services.
Instructions
Report transactions for the period June 1, 2007, through August 31, 2007.
Who must file
Note: Include all other sales of telephone services,
telephone answering services, or telegraph services in
Complete and file Form ST‑810.8, Quarterly Schedule T for
localities not listed on Form ST‑810.8, in the amount reported
Part-Quarterly Filers, if you:
on Form ST‑810, in Step 3. Use Form ST‑810 (or other
• Provide telephone and telegraph service (including
schedules) for reporting other purchases subject to tax upon
residential service) in the city school districts (including
which the tax has not been paid. Users who have not paid
the counties and cities in which they are located) listed on
tax must report their taxable usage of utilities purchased
Form ST‑810.8.
in New York on Form ST‑810.8, or on the appropriate
• Purchased the above services or property without payment
jurisdiction line on Form ST‑810.
of tax (under direct payment permits, exempt purchase
certificates, or otherwise).
Filing this schedule
Sales of the above services to a Qualified Empire Zone
File a completed Form ST‑810.8 and any other attachments
Enterprise (QEZE) are reported on Form ST‑810.8‑ATT, Quarterly
with Form ST‑810 by the due date. Please be sure to keep a
Schedule T-ATT for Part-Quarterly Filers.
copy of your completed return for your records.
If you must file Form ST‑810.8, you must also complete
Need help? and Privacy notification
Form ST‑810, New York State and Local Quarterly Sales and
See Form ST‑810‑I, Instructions for Form ST-810.
Use Tax Return for Part-Quarterly Filers. Report in Step 3
of Form ST‑810 any taxable sales and purchases not being
reported on this or any other schedule.
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 tax.
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 (‑).
Enter in Column C your taxable sales of telephone services
(including telephone answering services) or telegraph
services to customers located in the taxing jurisdictions
listed. Report in Column D your purchases of the services
listed above that were made without payment of tax (under
direct payment permits, exempt purchase certificates, or
otherwise).
For each jurisdiction, add the Column C amount to the
Column D amount, multiply the total by the tax rate in
Column E, and enter the resulting tax in Column F. After
entering information for all jurisdictions required, separately
total Columns C, D, and F. Include the column totals on
Form ST‑810, per column instructions on page 1 of this
schedule.
ST-810
T
Insert Form ST‑810.8
inside Form ST‑810
[ST-810.8 08/07 02/02 5]
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