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Annual Schedule A

Taxes on Selected Sales and Services

in Nassau and Niagara Counties

Instructions

Report transactions for the period March 1, 2014, through February 28, 2015.

PART 1 — Nassau County

Who must file

Report sales of food and drink, and rents from hotel/motel

Complete Form ST-101.2, Annual Schedule A, if you make

room occupancy, in Nassau County. List the sales for the city of

sales or provide any of the taxable services listed below in

Long Beach separately from all other sales in Nassau County,

Nassau County or Niagara County, or both, as follows:

as indicated on Form ST-101.2. After entering your taxable sales

• Nassau County — food and drink; hotel/motel room

and services in Column D, multiply this amount by the tax rate in

occupancy.

Column E and enter the resulting tax in Column F.

• Niagara County — food and drink; hotel/motel room

PART 2 — Niagara County

occupancy; admissions, club dues, and cabaret charges.

Report sales of food and drink; rents from hotel/motel room

Within these two counties, several cities require separate

occupancy; and admissions charges, club dues, and cabaret

reporting that affects how tax revenues are distributed. For

charges in Niagara County. List the sales for Niagara County

Nassau County, sales in the city of Long Beach must be

on the lines provided if reporting sales outside Lockport and

reported separately. For Niagara County, sales in the cities of

Niagara Falls. Report the three types of taxable sales for the

Lockport and Niagara Falls must be reported separately for all

cities of Lockport and Niagara Falls. After entering your taxable

three types of services. Individual lines are provided on

sales and services in Column D, multiply this amount by the tax

Form ST-101.2 as required for each city and the remainder of

rate in Column E and enter the resulting tax in Column F.

the county.

Column totals

Examples of taxable sales and services

Compute and enter in the appropriate boxes the totals of

Food and drink: Include sales by restaurants or taverns of any

Columns D and F for all entries in Parts 1 and 2 (combined)

food and drink; and sales by caterers, delis, hot dog stands,

and include these column totals on Form ST-101, page 2,

supermarkets, etc., of heated food, sandwiches, or similar

Columns C and F, in boxes 3 and 5.

restaurant-type prepared foods.

Filing this schedule

Admissions, club dues, and cabaret charges: Include

admission charges to athletic contests, shows, and

File a completed Form ST-101.2 and any other attachments with

entertainment events; social and athletic club dues; and

Form ST-101 by the due date. Please be sure to keep a copy of

charges for cabarets and clubs.

your completed return for your records.

If you must file Form ST-101.2, you must also complete

Need help? and Privacy notification

Form ST-101, New York State and Local Annual Sales and Use

See Form ST-101-

, Instructions for Form ST-101.

Tax Return. Report in Step 3 of Form ST-101 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-101.

Specific instructions

Identification number and name — Print the sales tax

identification number and legal name as shown on Form ST-101

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 (-). Mark an X in the Are you

claiming any credits box on page 1 of Form ST-101 and include

the credit amount in the total amount of credits claimed box.

You must also complete Form ST-101-ATT, New York State and

Local Annual Sales and Use Tax Credit Worksheet, to provide

information regarding the types of credits you claimed.

10200202150094

ST-101.2 (2/15) Page 2 of 2

Form St-101.2 - Taxes On Selected Sales And Services In Nassau And Niagara Counties - 2015 Page 2

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