Looking for a New York State Tax Forms And Templates? Download it for free!

Annual Schedule N-ATT

Taxes on Parking Services

in New York City

Instructions

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

Who must file

The total receipts reported in Columns A, B, and C represent the Manhattan

receipts subject to tax at 18d%. Report the Manhattan receipts subject to

Complete Form ST-101.5-ATT, Annual Schedule N-ATT, and Form ST-101.5,

tax at 10d% in Column D.

Annual Schedule N, if you are required to collect tax on the services of

parking, garaging, or storing of motor vehicles in New York City.

The combined totals for Columns A, B, and C in Section B for all locations

must equal the taxable receipts reported on Form ST-101.5, Part 1,

All exempt organizations and vendors whose facilities are located outside

Column C, box 2.

Manhattan must complete only Section A of Form ST-101.5-ATT. Vendors

conducting business in Manhattan must complete both Sections A and B of

The grand total from Column D in Section B for all locations must equal the

Form ST-101.5-ATT.

amount reported on Form ST-101.5, Part 1, Column C, box 3.

Specific instructions

Filing this schedule

Identification number and name — Print the sales tax identification

File a completed Form ST-101.5-ATT with Form ST-101.5 and any other

number and legal name as shown on Form ST-101, New York State and

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

Local Annual Sales and Use Tax Return, or on your business’s Certificate

copy of your completed return for your records.

of Authority for sales and use tax.

Exempt organizations — Mark an X in the box beneath the identification

A parking facility operator’s regular sales and compensating use tax return

number and name boxes, and complete Section A.

will be deemed incomplete and not filed unless a properly completed

Form ST-101.5-ATT is submitted for each separate parking facility. Any

Other parking providers — There are spaces for two different locations to

address listed on Form ST-101.5-ATT must include a ZIP code.

be listed in both Sections A and B. If you need to report for more than two

facilities, photocopy this form or request additional copies (see Need help?

If the operator’s return is deemed not filed, the statute of limitations that

on Form ST-101-I if you need to obtain forms).

limits the time to assess additional sales and compensating use tax does

Section A — All New York City locations

not begin to run (that is, additional taxes for the period may be assessed

at any time).

The maximum daily rate indicated in Section A refers to the cost of keeping

a vehicle in a garage all day, not including overnight, as on file with the

Need help? and Privacy notification

New York City Department of Consumer Affairs (DCA). The licensed vehicle

capacity refers to the capacity most recently authorized by DCA. The license

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

number refers to the license the DCA issued for the facility. If the DCA has

issued more than one license for the facility, the vendor must list every

license number issued for that location. If the facility is not required to be

licensed, this area should be left blank, but vehicle capacity must be shown.

Complete the information requested in Section A for every New York

City facility you operate, whether the facility is located inside or outside

Manhattan. Mark an X in the box in Section A if your facility is located

outside Manhattan, and fill in the complete address, including the ZIP

code. If your facility is not required to be licensed by the DCA, complete

the rest of Section A, and enter your vehicle capacity in the section marked

Licensed vehicle capacity.

Do not mark an X in the box in Section A if your facility is located in

Manhattan, but complete the remainder of Section A and all of Section B.

You must complete Section B if your facility is located in Manhattan.

Section B — Manhattan locations

Complete Section B if your facility is located in Manhattan. You must report

the Manhattan parking receipts separately by category and tax rate for

each facility (weekday sales, weekend sales, monthly sales, and Manhattan

resident sales).

Enter in Column A the total weekday (Monday through Friday) receipts taxed

at 18

% for each month of the year. Add the monthly totals and enter the

annual total on the total line in Column A.

Enter in Column B the total weekend (Saturday and Sunday) receipts taxed

at 18

% for each month of the year. Add the monthly totals and enter the

annual total on the total line in Column B.

Enter in Column C the total monthly receipts for nonresident parking

purchased on a monthly (or longer term) basis taxed at 18

% for each

ST-101

month of the year. Add the monthly totals and enter the annual total on the

total line in Column C.

Enter in Column D the total monthly receipts for Manhattan residents

parking taxed at 10

% for each month of the year. Add the monthly totals

and enter the annual total on the total line in Column D.

N-

Insert schedules

ATT

inside Form ST-101

15500202150094

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

Form St-101.5-Att - Annual Schedule N-Att - Taxes On Parking Services In New York City - 2015 Page 2

Related Articles

Related forms

Related Categories