Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return Page 4
ADVERTISEMENT
1
2
3
4ST-100 Quarterly Instructions
Page 4 of 4 ST-100-I (9/07)
Sign and mail this return.
For 61 or more days late, the greater of:
– 10% (.1) of the tax due for the first month plus 1% (.01) of the
—
Signatures required
If you are a sole proprietor, you must sign the
tax due for each month thereafter, not to exceed 30% (.3); or
return and print your name, title, date, and telephone number. If you are
– the lesser of $100 or 100% (1.0) of the tax due, but not less
filing this return for a corporation, partnership, or other type of entity,
than $50.
an officer, employee, or partner must sign the return on behalf of the
• For failure to pay tax, even though the return is filed on time, the
business, and print his or her name, title, date, and telephone number.
penalty is 10% (.1) of the tax due for the first month, plus
If you do not prepare the return yourself, sign, date, and provide the
1% (.01) of the tax due for each additional month, up to a
requested taxpayer information. The preparer must also sign the return
maximum of 30% (.3).
and print his or her name, preparer identification number, address, and
STEP 8
telephone number.
Please be sure to keep a copy of your completed return for your
records.
Calculate total amount due —
If you were eligible for and
claimed the vendor collection credit in Step 7, subtract the box 18
Where to mail your return and attachments
credit amount from box 17 (Taxes due) and enter the result.
Use the enclosed preprinted return envelope to mail your return
If you are filing late and you entered penalty and interest in box 19, add
and attachments. If you are using your own envelope, see page 4
box 19 to box 17 (Taxes due) and enter the result.
of Form ST-100 to determine where to send your completed return,
If you are not claiming the vendor collection credit and not entering
attachments, and payment. If you are not using the U.S. Postal Service,
penalty and interest, enter the box 17 amount as your Total amount due.
see Private delivery service address below.
—
Payment information
If you do not file Forms ST-100.4 or
Private delivery service address
—
If you choose, you may use
ST-100.11, OS-114 Schedule CT, make your check or money order
a private delivery service, instead of the U.S. Postal Service, to mail
in your return and tax payment. However, if, at a later date, you need
for the Total amount due payable to New York State Sales Tax. If you
to establish the date you filed your return or paid your tax, you cannot
are filing Forms ST-100.4 or ST-100.11, OS-114 Schedule CT, or both,
use the date recorded by a private delivery service unless you used
include in your payment amount any tax due with those schedules and
a delivery service that has been designated by the U.S. Secretary of
with Form ST-100.
the Treasury or the Commissioner of Taxation and Finance. (Currently
On your check or money order, write your sales tax ID#, ST-100, and
designated delivery services are listed in Publication 55, Designated
11/30/07. Enclose your payment with Form ST-100 to ensure that your
Private Delivery Services. See Need help? below for information on
payment is properly credited to your account.
obtaining forms and publications.) If you have used a designated
private delivery service and need to establish the date you filed
If the total amount due is an overpayment, you may either claim a credit
your return, contact that private delivery service for instructions on
or apply for a refund. To claim a credit, enter this amount in Step 5 of
how to obtain written proof of the date your return was given to the
your next return and attach substantiation.
delivery service for delivery. If you use any private delivery service,
To apply for a refund, file Form AU-11, unless the overpayment is the
whether it is a designated service or not, send the forms covered by
result of a credit for prepaid sales tax on motor fuel or diesel motor fuel
JPMORGAN CHASE, LOCKBOX, 4 METROTECH
these instructions to:
sold at retail; in that case, you must file the appropriate application:
CENTER - 8TH FLOOR WEST, BROOKLYN NY 11245.
• Form FT-949, Application for Refund of Prepaid Sales Tax on Motor
Fuel Sold Other Than at Retail Service Stations.
Need help?
• Form FT-950, Application for Refund of Prepaid Sales Tax on Motor
Fuel Sold at Retail Service Stations.
Internet access:
• Form FT-1007, Application for Refund of Prepaid Sales Tax on Diesel
(for information, forms, and publications)
Motor Fuel Sold at Retail Service Stations.
• Form FT-1010, Application for Refund of Prepaid Sales Tax on Diesel
Fax-on-demand forms:
1 800 748-3676
Motor Fuel Sold Other Than at Retail Service Stations.
Do not attach the refund application (Form AU-11; FT-949 or FT-950;
Telephone assistance is available from 8:00 A.M. to 5:00 P.M.
FT-1007 or FT-1010) to your return. You must file the application
(eastern time), Monday through Friday.
separately and mail it to the address shown on that form.
To order forms and publications:
1 800 462-8100
STEP 9
Sales Tax Information Center:
1 800 698-2909
Third-party designee —
If you want to authorize a friend,
From areas outside the U.S. and outside Canada:
(518) 485-6800
family member, or any other person (third-party designee) you
Hearing and speech impaired (telecommunications
choose to discuss this sales tax return with the New York State Tax
device for the deaf (TDD) callers only):
1 800 634-2110
Department, mark an X in the Yes box in the Third-party designee
area of your return. Also, enter the designee’s name, phone number,
Persons with disabilities: In compliance with the
and any five-digit number the designee chooses as his or her personal
Americans with Disabilities Act, we will ensure that our lobbies,
identification number (PIN). If you want to authorize the paid preparer
offices, meeting rooms, and other facilities are accessible to
who signed your return to discuss the return with the Tax Department,
persons with disabilities. If you have questions about special
enter Preparer in the space for the designee’s name. You do not have
accommodations for persons with disabilities, please call 1 800 972-1233.
to provide the other information requested. If you mark the Yes box, you
are authorizing the Tax Department to discuss with the designee any
Privacy notification — The Commissioner of Taxation and Finance may collect and
questions that may arise during the processing of your return. You are
maintain personal information pursuant to the New York State Tax Law, including but
also authorizing the designee to:
not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and
1415 of that Law; and may require disclosure of social security numbers pursuant to
•
give the Tax Department any information that is missing from your
42 USC 405(c)(2)(C)(i).
return;
This information will be used to determine and administer tax liabilities and, when
•
call the Tax Department for information about the processing of your
authorized by law, for certain tax offset and exchange of tax information programs as
return or the status of your payment(s); and
well as for any other lawful purpose.
•
respond to certain Tax Department notices that you shared with the
Information concerning quarterly wages paid to employees is provided to certain
state agencies for purposes of fraud prevention, support enforcement, evaluation of
designee about math errors and return preparation. The notices will
the effectiveness of certain employment and training programs and other purposes
not be sent to the designee.
authorized by law.
You are not authorizing the designee to bind you to anything (including
Failure to provide the required information may subject you to civil or criminal penalties,
any additional tax liability), or otherwise represent you before the Tax
or both, under the Tax Law.
Department. If you want the designee to perform those services for you,
This information is maintained by the Director of Records Management and Data
you must file Form POA-1, Power of Attorney, making that designation
Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone
1 800 225-5829. From areas outside the United States and outside Canada, call
with the Tax Department. Copies of statutory tax notices or documents
(518) 485-6800.
(such as a Notice of Deficiency) will only be sent to your designee if you
file Form POA-1.
The third-party designee authorization cannot be revoked. However, the
authorization only includes the tax period covered on this return. You
may designate the same representative, or another representative, on
future returns.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return
Financial
Instructions For Form St-100 - New York State And Local Quarterly Sales And Use Tax Return - 2007
Financial
Form St-810-i - Instructions For Form St-810 New York State And Local Quarterly Sales And Use Tax Return For Part-quarterly Filers
Financial
Instructions For Form St-810 - New York State And Local Sales And Use Tax Return - Quarterly For Part-quarterly Filers
Financial
Instructions For Form St-810 - New York State And Local Quarterly Sales And Use Tax Return For Part-quarterly Filers - 2007
Financial
Instructions For Form St-809 - New York State And Local Sales And Use Tax Return For Part-quarterly Filers
Financial
Instructions For Form St-809 - New York State And Local Sales And Use Tax Return For Part-quarterly Filers
Financial
Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction
Financial
Related Categories
Parent category: Financial