Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return

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New York State Department of Taxation and Finance
ST-100-I (9/07)
ST-100
Instructions for Form ST-100
New York State and Local Quarterly
Quarterly
Sales and Use Tax Return
Instructions
For tax period:
September 1, 2007, through November 30, 2007
• Effective September 1, 2007, sales in New York City of clothing and footwear, and items used to make
or repair clothing, costing $110 or more per item or pair are exempt from the 4% New York City local tax.
These sales remain subject to the New York State 4% sales and use tax and the
3
/
% sales and use tax
8
imposed by the state in the Metropolitan Commuter Transportation District (MCTD). See TSB-M-07(5)S,
Changes to the New York City Local Sales and Use Tax Clothing and Footwear Exemption Effective
September 1, 2007, for more information. See page 2 of these instructions for information on how to
report these sales.
• Effective September 1, 2007, the combined state and local tax rate imposed in Putnam County
3
increased to 8
/
%. See ST-07-4, Putnam County Sales and Use Tax Rate Increase Effective
8
September 1, 2007, for more information.
• Effective September 1, 2007, the local tax rate imposed on sales of residential energy sources and
services in Jefferson County has been eliminated. See Publication 718-R, Local Sales and Use Tax
Rates on Residential Energy Sources and Services, for more information.
• Filers who have no taxable activity during a reporting period can file using our Sales Tax No Tax Due
Online Return feature. Go to and click on Online Tax Center. You will need to complete
a one-time registration process before you can electronically file a no-tax-due return. However, for any
reporting period in which you have collected sales tax, or need to report use tax, you cannot use Web
filing and must file a paper return.
• Important reminder to file all pages of your sales tax returns: Please include all pages of all the
forms you completed when you file with the Tax Department, even if you did not make entries on some
of the pages.
The New York State Tax Department is dedicated to answering your questions. Please call our Sales Tax
Information Center for assistance. You may also visit our Web site for updated tax news, downloadable
forms, links to related sites, and other information (see Need help? on page 4).
Preaddressed labels
Please read this
Place the enclosed peel-and-stick preaddressed label in the appropriate
section before
section on page 1 of the return. If you are filing single pages (e.g.,
printed from Web site), please also enter your sales tax identification
completing your return.
number at the top of each page where space is provided. Be sure
to include your identification number and name on page 1 of any
schedules you may be required to file, and if filing single pages also
Filing requirements
enter your sales tax identification number at the top of each page where
Monthly filing: If your combined total of taxable receipts, purchases
space is provided.
subject to tax, rents, and amusement charges is $300,000 or more
If you did not receive a return with a preaddressed label, complete the
in a quarter, or if you are a distributor as defined under Article 12-A
identification number, name, and address boxes on page 1 of the return.
and you have sold a total of 100,000 gallons or more of motor fuel or
If filing single pages, please also enter your sales tax identification
diesel motor fuel (taxable or nontaxable), you must file monthly returns
number at the top of each page where space is provided.
beginning with the first month of the next sales tax quarter. You must
then continue to file monthly returns until you no longer meet the above
Making numerical entries
conditions for four consecutive quarters. Call the Sales Tax Information
Write your numbers like this:
Center immediately to change to monthly filing status and to obtain the
necessary forms (see Need help? on page 4).

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