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Annual Schedule N

Taxes on Selected Sales and Services

in New York City Only

Instructions

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

PART 3 — Miscellaneous services

Who must file

Complete Form ST-101.5, Annual Schedule N, if you provide any of the

If you provide either of the following types of services in New York City,

following services in New York City:

complete Part 3 of Form ST-101.5 as follows:

• Parking, garaging, or storing of motor vehicles (also file Form ST-101.5-ATT,

• Report receipts (in box 7) from credit rating and credit reporting services

Annual Schedule N-ATT ).

(subject to the 4

% local tax only).

• Occupancy of hotels/motels and similar establishments.

• Report receipts (in box 8) from miscellaneous personal services, including

beauty, barbering, hair restoring, manicuring, pedicuring, electrolysis,

• Miscellaneous services (see Part 3 for more detailed information).

massage services, and similar services; and charges from sales of services for

If you must file Form ST-101.5, you must also complete Form ST-101,

the use of weight control salons, health salons, gymnasiums, turkish baths,

New York State and Local Annual Sales and Use Tax Return. Report in Step 3 of

sauna baths, and similar establishments (subject to the 4

% local tax only).

Form ST-101 any taxable sales and purchases not reported on this or any other

schedule.

Column totals (Parts 1, 2, and 3)

Enter in the Column totals boxes the totals (Parts 1, 2, and 3 combined) of

Specific instructions

Columns C and E; include the total of Column C on Form ST-101, page 2,

Identification number and name — Print the sales tax identification number

Column C, in box 3.

and legal name as shown on Form ST-101 or on your business’s Certificate of

PART 4 — Hotel unit fee

Authority for sales and use tax.

Credits — Reduce the amount of taxable sales and services to be entered on a

Determine the number of days of occupancy for each unit in your facility. Add

jurisdiction line by the amount of any credits related to that jurisdiction. If the

the resulting totals for each unit to determine the total number of days of

result is a negative number, precede it with a minus sign (-). Mark an X in the

occupancy subject to the hotel unit fee. Enter this total in Part 4, Column C,

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

Total number of days of occupancy. Multiply this number by $1.50 and enter the

credit amount in the total amount of credits claimed box.

amount in Part 4, Column E, box 10, Total fee. See TSB-M-05(2)S, Fee on Hotel

Occupancy in New York City for more information.

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

Total

of credits you claimed.

Add the box 9 amount to the Total fee amount in box 10 and enter the result in

Compute tax — After entering your taxable receipts (sales and services) in

box 11. Include this amount on Form ST-101, page 2, Column F, in box 5.

Column C as instructed below, multiply Column C by the tax rate in Column D,

and enter the resulting tax in Column E.

Filing this schedule

PART 1 — Parking

File a completed Form ST-101.5 and any other attachments with Form ST-101

by the due date. Please be sure to keep a copy of your completed return for your

If you provide parking, garaging, or storing of motor vehicles in New York City at

records.

facilities other than garages that are part of premises occupied solely as private

one- or two-family dwellings, you must complete both Part 1 of Form ST-101.5

Need help? and Privacy notification

and Form ST-101.5-ATT.

See Form ST-101-I, Instructions for Form ST-101.

New York City — Outside Manhattan: Report receipts (in box 1) from parking

services provided in Bronx, Brooklyn (Kings County), Queens, and Staten Island

(Richmond County).

New York City — In Manhattan: Report receipts (in box 2) from parking

services provided in Manhattan (New York County) other than those reported in

boxes 3 and 4.

New York City — In Manhattan — certified exempt residents: Report receipts

(in box 3) from parking services provided to Manhattan residents who furnished

you with validated certificates of exemption issued by the New York City

Department of Finance, taxable at the 10⅜% combined rate.

New York City — In Manhattan — municipal facilities: Report receipts (in

box 4) from parking services provided by municipal facilities, taxable at the 8%

rate.

PART 2 — Hotel/motel room occupancy

If you operate a hotel, motel, or similar establishment(s) in New York City, report

rents from room occupancy as follows:

• Report rents (in box 5) for the first 90 days of room occupancy (subject to a

combined state and local sales tax rate of 8

%).

• Report rents (in box 6) for the 91st through 180th days of room occupancy

(subject to the 4

% local tax only).

After 180 consecutive days of occupancy, the room occupant is not required to

pay either state or local sales tax on the charge for room occupancy.

All other sales by hotels, motels, and similar establishments (for example,

restaurant sales or gift shop sales) subject to state and local sales tax should be

reported on Form ST-101, Step 3, or on other appropriate schedules.

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ST-101.5 (2/15) Page 2 of 2

Form St-101.5 - Annual Schedule N - Taxes On Selected Sales And Services In New York City Only - 2015 Page 2

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