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Quarterly Schedule N for

Taxes on Selected Sales and Services

in New York City Only

Part-Quarterly (Monthly)

Filers Instructions

Report transactions for the period September 1, 2015, through November 30, 2015.

Who must file

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

Complete Form ST-810.5, Quarterly Schedule N for Part-Quarterly (Monthly)

reported on Form ST-810, Step 3, or on other appropriate schedules.

Filers, if you provide any of the following services in New York City:

PART 3 – Miscellaneous services

• Parking, garaging, or storing of motor vehicles (also file Form ST-810.5-ATT,

Quarterly Schedule N-ATT for Part-Quarterly (Monthly) Filers).

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

• Occupancy of hotels/motels and similar establishments.

Part 3 of Form ST-810.5 as follows:

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

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

to the 4

% local tax only).

If you must file Form ST-810.5, you must also complete Form ST-810, New York

State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly)

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

Filers. Report in Step 3 of Form ST-810 any taxable sales and purchases not

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

reported on this or any other schedule.

services, and similar services; and charges from sales of services for the use of

weight control salons, health salons, gymnasiums, turkish baths, sauna baths,

Specific instructions

and similar establishments (subject to the 4

% local tax only).

Identification number and name – Print the sales tax identification number

Column totals (Parts 1, 2, and 3)

and legal name as shown on Form ST-810 or on your business’s Certificate of

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

Authority for sales and use tax.

Columns C and E; include the total of Column C on Form ST-810, page 2,

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

Column C, in box 3.

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

PART 4 – Hotel unit fee

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-810 and include the credit amount

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

in the total amount of credits claimed box.

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

You must also complete Form ST-810-ATT, New York State and Local Quarterly

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

Sales and Use Tax Credit Worksheet for Part-Quarterly (Monthly) Filers, to provide

days of occupancy. Multiply this number by $1.50 and enter the amount in Part 4,

information regarding the types of credits you claimed.

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

York City, for more information.

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

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

Total

enter the resulting tax in Column E.

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

box 11. Include this amount on Form ST-810, page 2, Column F, in box 5.

PART 1 – Parking

Filing this schedule

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

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

File a completed Form ST-810.5 and any other attachments with Form ST-810 by

one- or two-family dwellings, you must complete both Part 1 of Form ST-810.5 and

the due date. Be sure to keep a copy of your completed return for your records.

Form ST-810.5-ATT.

Need help? and Privacy notification

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

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

See Form ST-810-I, Instructions for Form ST-810.

(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.

80500211150094

ST-810.5 (11/15) Page 2 of 2

Form St-810.5 - Quarterly Schedule N For Part-Quarterly (Monthly) Filers - Taxes On Selected Sales And Services In New York City Only - 2015 Page 2

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