Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return Page 2
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4ST-100 Quarterly Instructions
Page 2 of 4 ST-100-I (9/07)
No tax due? —
You must file a return even if you had no taxable
production of gas, electricity, refrigeration, and steam for sale; and
sales and made no purchases subject to tax. Mark an X in the box,
2) installation, repair, and maintenance services to property used in
enter your gross sales and services in box 1, and write none in
farming. Do not report these transactions on the New York City/State
boxes 12, 13, and 14 on page 3, Step 3. Then go to Step 9.
combined tax 8
3
/
% tax rate line.
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There is a $50 penalty for late filing of a no-tax-due return.
Use the New York State/MCTD 4⅜% tax rate line on page 3 to report
sales in New York City of clothing and footwear, and items used to
Telefilers: If you are enrolled in the Telefile program and you have
make or repair clothing, costing $110 or more per item or pair. Sales
no tax due this period, call 1 888 829-3769 and follow the verbal
of clothing, footwear, and items used to make or repair clothing
instructions. Keep the confirmation number given at the end of the
costing less than $110 per item or pair are fully exempt in New York
transaction as your proof of filing. Do not file a paper return for this period.
City. Report these sales on the New York City line on Part 1 of
Final return? —
If you have permanently discontinued your
Form ST-100.7, Quarterly Schedule H.
business, mark an X in the box that follows Final return?,
Reporting sales of residential solar energy systems equipment
complete the back of your sales tax Certificate of Authority, and attach
Report receipts from sales and installations of qualifying residential
it to your Form ST-100. (If you are unable to return your certificate,
solar energy systems equipment for the jurisdiction in which each sale
attach an explanation.)
was made and delivered at the full tax rate in effect for that jurisdiction.
If a sale occurred in a jurisdiction outside the MCTD, use the New York
Has your address or business information changed?
State only 4% tax rate line on page 2 to claim a credit for the state sales
If you need to update your sales tax mailing address, call the
tax. If a sale occurred in the MCTD, use the New York State/MCTD
Sales Tax Information Center (see Need help? on page 4) or enter
4⅜% tax rate line to claim a credit for the state and MCTD taxes. In
your correct address on the label we provided. You may also use
claiming a credit, include the receipts from the sale as a negative
Form DTF-96, Report of Address Change for Business Tax Accounts, to
number in Column C. If the overall result in Column F is a negative
update your mailing address, physical address, or designated preparer
number, precede it with a minus sign (-).
or filing service address. If you need to change additional information
Do not report in this section sales and installations made in localities that
such as the name, ID number, physical address, owner/officer
have enacted a local exemption, where the sales are fully exempt from
information, business activity, or paid preparer address (as well as your
tax. Report these sales on page 1, step 1 as part of your gross sales only.
address), complete and send in Form DTF-95, Business Tax Account
Update. You can obtain forms through Internet access, fax-on-demand,
See Publication 718-S, Local Sales and Use Tax Rates on Sales and
or by calling one of the telephone assistance numbers listed in the
Installations of Residential Solar Energy Systems Equipment, for a
Need help? section on page 4.
listing of the local jurisdictions that enacted this exemption and the rates
STEP 1
in effect in those localities that did not enact the exemption.
Special reporting rules for sales and installations made within the
Enter gross sales and services —
Enter the total taxable,
cities of Auburn, Rome, Sherrill, Utica, and Glens Falls
nontaxable, and exempt sales and services from your New York
Sales and installations of residential solar energy systems equipment
State business locations and from locations outside New York State
in the cities of Rome, Utica, and Glens Falls are subject to local tax
delivered into the state in box 1. Exclude sales tax from this amount.
S
at the rate of 1½%; in the city of Sherrill, the rate is 1%.
ales and
Also, do not include sales from Form ST-100.10, Quarterly Schedule FR.
installations of residential solar energy systems equipment in the city of
Auburn are subject to a local Cayuga County tax at the rate of 2%. For
STEP 2
these cities, report receipts from sales and installations of residential
solar energy systems equipment for the jurisdiction in which each sale
Identify required schedules —
Determine which schedules,
was made and delivered at the full tax rate in effect for that jurisdiction.
if any, you are required to complete and file with Form ST-100.
To claim a credit for the New York State, MCTD (if applicable), and
Brief descriptions of schedules A, B, FR, H, N, Q, and T are included on
local tax, determine the credit rate from the chart below and enter the
page 1 of Form ST-100. For more detailed information, see the specific
amount of the credit in Step 5 on the Credits against sales or use tax
line. The credit must be substantiated. Attach a statement to your
schedule.
return explaining the basis for the credit claimed, including the amount
Complete the required schedules, if any, and proceed to Step 3.
of taxable sales against which you are claiming the credit and the
If you are filing Forms ST-100.4, Quarterly Schedule NJ, or ST-100.11,
jurisdiction in which the sale was made and reported. For your return
OS-114 Schedule CT, or both, do not enter the sales information from
to be properly processed, at the top of page 1 of your return you must
the schedules onto Form ST-100, but do include the amount of tax
write Solar energy exemption and the name of the city(ies) for which
due to New Jersey and Connecticut, along with the amount due from
you are reporting these sales and credits.
Form ST-100, in your check or money order.
City
Credit rate
City
Credit rate
Form ST-100.4 is a New Jersey form used by those New York
State vendors registered in the New Jersey/New York reciprocal tax
Auburn
6%
Utica
7½%
agreement to report sales subject to New Jersey tax.
Rome
7½%
Glens Falls
5½%
Form ST-100.11 is a Connecticut form used by those New York State
Sherrill
8%
vendors registered in the Connecticut/New York reciprocal tax agreement
to report sales subject to Connecticut tax.
—
Column C – Taxable sales and services
Report taxable
STEP 3
sales for each jurisdiction in New York State where delivery of
sales and services occurred. Do not include sales tax in this amount.
Calculate sales and use taxes —
If you are filing
—
Credits against sales and services
Credits that can be identified
schedule FR, enter the amount from box 18 in box 2 on page 2 of
by locality should be taken on the appropriate line in Step 3. If the result
Form ST-100.
is a negative number, precede it with a minus sign (-). Examples of such
credits include:
If you are filing schedule A, B, B-ATT, H, N, Q, T, or T-ATT (or any
combination of these), enter the combined totals from the completed
• Tax paid on property purchased in bulk and stored, but not used
schedules in boxes 3, 4, and 5 on page 2 of Form ST-100. (Do not
by the purchaser, and subsequently shipped for use in another
include amounts from schedules CT and NJ.)
jurisdiction.
• Tax paid on property fabricated, assembled, processed, printed, or
Columns A & B – Taxing jurisdiction and code
imprinted in one jurisdiction, that was shipped for use in another
Report each sale of property and services, and each purchase subject
jurisdiction.
to tax, for the jurisdiction in which the sale was made and delivered and
• Tax paid on canceled sales, returned merchandise, and bad debts.
where the purchase was used. Do not report on these jurisdiction
• Tax paid on construction materials resold or incorporated into realty
lines any sale or purchase already reported on a schedule.
in another jurisdiction. (Unless the materials were used out of state or
otherwise exempt, report tax on the materials.)
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Reporting New York City taxes
Use the New York State/MCTD
• Tax paid by a veterinarian on drugs and medicines used in certain
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/
% tax rate line on page 3 to report purchases of fuel and utility
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veterinary services.
services subject to sales tax at the full combined state and local tax rate
for which you paid New York City tax only. Report fuel or utilities used
Note: To claim an empire zone (EZ) credit, a credit from your prior
for residential purposes on Form ST-100.3, Quarterly Schedule B.
return, or a credit that you are unable to associate with a particular
jurisdiction, see
.
Use the New York City - local tax only 4% tax rate line to report sales
in the city of New York for: 1) fuel and utility services used in the
See
c for information about documenting any credits claimed.
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