Quarterly Schedule N for
Taxes on Selected Sales and Services
in New York City Only
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,
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
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.
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.
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
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%
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.
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