Introduction

If you are registered for sales and use tax purposes in New York State, you must file sales and use tax returns. This bulletin explains the sales tax filing requirements for quarterly, part-quarterly (monthly), and annual filers, including the E-file mandate. If you aren’t sure whether you need to register for sales tax purposes, see Tax Bulletin Do I Need to Register for Sales Tax? (TB-ST-175), Check out this Quick Reference Guide for Taxable and Exempt Property and Services.

E-file mandate

Sales tax vendors must Web file their sales tax returns if they meet all three of the following conditions:

  • prepare tax documents themselves, without the assistance of a tax professional;
  • use a computer to prepare, document or calculate the required filings, or are subject to the corporation tax e-file mandate; and
  • have broadband internet access.

You can Web File all sales tax returns and schedules, including:

  • monthly, quarterly, and annual sales tax returns
  • PrompTax filers submitting Form ST-810
  • no-tax-due, amended, and final returns
  • Form ST-330, Sales Tax Record of Advance Payment
  • Form AU-11, Application for Credit or Refund of Sales or Use Tax

You will need to complete a one-time registration process before you can Web File. See Sales Tax Web File for more information.

Your sales and use tax return

Your sales and use tax return is a summary of your business activity, including:

  • gross sales;
  • nontaxable and exempt sales;
  • taxable sales;
  • purchases or uses subject to tax;
  • credits you are claiming on the return;
  • sales tax, use tax, and any special taxes you collected or were required to collect; and
  • current information regarding your business.

How frequently you must file sales tax returns depends on the amount of your taxable sales (and purchases subject to use tax), or the amount of tax due. Even if your business did not make any taxable sales or purchases during the reporting period, you must file your sales and use tax return by the due date.

The chart below summarizes which sales tax form to file. The forms and schedules are further explained on the following pages of this bulletin and in the links provided.

Quarterly Filers
You will file: Form and schedules Filing period
quarterly return if:

  • you have not been notified that you are an annual filer (see Your filing frequency may be changed below), and
  • your taxable receipts, purchases subject to use tax, rents, and amusement charges are less than $300,000 during the previous quarter.

(Most vendors file quarterly when they first register to collect sales tax.)

ST-100, New York State and Local Quarterly Sales and Use Tax Return

Quarterly sales tax schedules

March 1 through May 31;

June 1 through August 31;

September 1 through November 30; and

December 1 through February 28/29.

Annual Filers
You will file: Form and schedules Filing period
An annual return if you owe $3,000 or less in tax during an annual filing period. ST-101, New York State and Local Annual Sales and Use Tax Return

Annual sales tax schedules

March 1 through February 28/29.
Part-Quarterly Filers (monthly)
You will file: Form and schedules Filing period
part-quarterly (monthly) return beginning with the first month of the next sales tax quarter if you file an annual or quarterly sales tax return and:

  • your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, or
  • you are a distributor as defined under Article 12-A of the Tax Law and you have sold a total of 100,000 gallons or more of petroleum products (taxable or nontaxable).
ST-809, New York State and Local Sales and Use Tax Return for Part-Quarterly Filers

ST-810, New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers

Part-quarterly (monthly) sales tax schedules

Monthly

PrompTax

PrompTax is an electronic filing and payment program that’s mandatory for certain businesses. The Tax Department notifies you by mail if you are required to participate.  PrompTax is a statutory program that requires large sales tax vendors (generally with an annual sales and use tax liabilities greater than $500,000) to:

  • pay tax electronically following a special accelerated payment schedule; and
  • file a quarterly sales and use tax return that reconciles all payments for the previous fiscal quarter.

See PrompTax for more information.

How your filing frequency is initially determined

Annual filing

You will automatically be classified as an annual filer when you register for sales tax if you:

  • indicate that you do not expect to pay or collect any sales or use tax (for example, you are registering to accept exemption certificates), and
  • describe your primary business activity as manufacturer or wholesaler.

The annual return, Form ST-101New York State and Local Annual Sales and Use Tax Return, covers the period March 1 through February 28/29. Since sales tax returns are generally due within 20 days after the end of the reporting period, annual returns are due by March 20 each year.

Quarterly filing

If you do not qualify to file annually, you will be classified as a quarterly filer when you first register for sales tax purposes.

  • The reporting periods covered by quarterly returns are March 1 through May 31, June 1 through August 31, September 1 through November 30, and December 1 through February 28/29.
  • Quarterly returns are due no later than 20 days after the end of the quarter to which they relate.

Your filing frequency may change

Your filing frequency may change over time, depending on the amount of your taxable sales or tax due. When your filing frequency changes, the correct return will automatically be available when you Web File.

Quarterly to annual – If you are a quarterly filer, and your total tax due for the four most recently filed quarterly periods is $3,000 or less, the Tax Department may reclassify you as an annual filer. The Tax Department will notify you of the change.

Annual to quarterly – If you are currently an annual filer, and during your annual filing period, your total sales and use tax due exceeds $3,000, the Tax Department may reclassify you as a quarterly filer. The change to quarterly filing takes effect the sales tax quarter following the annual period in which your total sales and use tax exceeds $3,000. The Tax Department will notify you of the change.

Quarterly to part-quarterly (monthly) – If the combined amount of your taxable sales (and purchases subject to use tax) during any quarter is $300,000 or more, you must begin filing monthly returns. The change to monthly filing status takes effect the first month following the sales tax quarter in which your taxable transactions equaled or exceeded $300,000. The Tax Department will notify you of the change.

You must continue to file returns monthly until your taxable sales are less than $300,000 each quarter for four consecutive quarters. At that time, you may contact the Tax Department to request a change to quarterly filing status.

Note:  if you are a motor fuel or diesel motor fuel distributor under Article 12-A, and you have sold a total of 100,000 gallons or more of motor fuel or diesel motor fuel (taxable or nontaxable), you must file monthly returns beginning with the first month of the next sales tax quarter. You must continue to file returns monthly until your sales of petroleum products total less than 100,000 gallons for four consecutive quarters, at which time you may contact the Tax Department to request a change to quarterly filing status.

Other forms you may have to file

In addition to filing the main return, you may be required to complete one or more schedules that are used to report certain transactions. Schedules A, B, CW, FR, H, N, P, T, and W must be filed with your return under certain conditions, as described below:

  • Use Schedule A to report tax and taxable receipts from sales of food and drink (restaurant meals, takeout, etc.) and from hotel/motel room occupancy in Nassau or Niagara County, as well as admissions, club dues, and cabaret charges in Niagara County.
  • Use Schedule B if you: (1) provide nonresidential utility services in certain counties where school districts or cities impose tax, (2) provide residential energy sources and services subject to local taxes, (3) are a vendor supplying the above services or are billing tenants on a sub-metering basis, or (4) purchased any of the above without payment of sales tax (under direct payment permits, exempt purchase certificates, or otherwise). (For a list of residential rates, see Publication 718-RLocal Sales and Use Tax Rates On Residential Energy Sources and Services.)
  • Use Schedule CW to provide information about credits you claimed against your taxable sales or purchases subject to use tax, if you are not subject to the E-file mandate (i.e., use only if filing a paper return).
  • Use Schedule FR if you make retail sales of qualified motor fuel or highway diesel motor fuel or if you are reporting use tax on your use of qualified motor fuel or highway diesel fuel taken from inventory (see Publication 718-FLocal Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel).
  • Use Schedule H if you make retail sales of clothing and footwear eligible for exemption from New York State and some local sales and use tax (see Publication 718-CLocal Sales and Use Tax Rates on Clothing and Footwear).
  • Use Schedule N if you provide certain services subject to sales tax in New York City, see Tax Bulletin Miscellaneous Personal Services and Related Sales in New York City (TB-ST-575). In addition, use Schedule N-ATT if you are a provider of parking services in New York City.
  • Use Schedule P if you are a vendor registered to make PrompTax payments of sales and use tax and you are not subject to the E-file mandate (i.e., you file paper returns).
  • Use Schedule T to report the sales tax due on telephone services, telephone answering services, and telegraph services within certain counties, school districts, and cities.
  • Use Schedule W if you made purchases eligible for the Qualified Empire Zone Enterprise (QEZE) sales and use tax credit. For more information in determining if you meet the qualifications, see Quarterly Schedule W Instructions.

See our Sales Tax Web File for more information.

When to file

Sales tax returns generally must be filed no later than 20 days after the end of the period to which they relate. If you do not file your return and pay any tax due on or before the due date, you will be subject to penalties and interest.

Penalties and interest for failure to file and pay tax

If you file your return late, don’t pay the full amount due, or both, you owe penalty and interest, and cannot claim a vendor collection credit (see Tax Bulletin Vendor Collection Credit (TB-ST-925). Penalty and interest are calculated on the amount of taxes due. The minimum penalty for late filing is $50, even if no tax is due for the reporting period.

Interest is due on any amount not paid when due and accrues from the due date of the return to the date the tax is paid. Interest is compounded daily, and the rate may be adjusted quarterly. You can use the online Penalty and Interest Calculator to determine the amount of penalty and interest due. In addition, various civil and criminal penalties may apply if you do not comply with your responsibilities to collect and remit sales tax (see Tax Bulletin Sales and Use Tax Penalties (TB-ST-805)).

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.

Reference URL: NYS Tax

Hassan Haque
Hassan Haque
10 days ago
Saiful bhai CEO of this company is very organized person. I like the way he serve. May bless his company.
Roachyy 773
Roachyy 773
18 days ago
Always super helpful. Always give you the best advice on how to maximize your returns. Highly recommend
a hasan
a hasan
22 days ago
Their team is responsive, reliable, and always willing to go the extra mile to help.
Mohamed Imran
Mohamed Imran
a month ago
Great Service. Must Recommended place for highest tax refunds. and all other business and LLC services.
Nushrat sharmin
Nushrat sharmin
3 months ago
Shibly Ahmed
Shibly Ahmed
4 months ago
Excellent service.
md zahid
md zahid
4 months ago
Great services . Brother Saiful and Mahafuz are friendly .
soha gourang
soha gourang
8 months ago
I recommend you to do your taxes with him, very professional and explains everything in details
rit cupid
rit cupid
10 months ago
If you need Tax Returns done accurately and Save money or Get maximum Refund contact STRITS Tax. Great service and very helpful.
Hasan Chowdhury
Hasan Chowdhury
10 months ago
Shawna Levy
Shawna Levy
11 months ago
Omg very very nice hard working people very helpful on point with any questions I have I will be back next year 👍🏼
Shahjalal Sikder
Shahjalal Sikder
a year ago
Great guy! Sat down with me and answered all the concerns and questions I had. Not only does he help, he also educates and makes sure you get the best service for what you are looking for!
Polo blue
Polo blue
a year ago
Excellent service best in the business
B B
B B
a year ago
Experience cant be explained through words. "you have to jump in the water to feel it", just like so you need to get your tax done here to know the true experience.
Jhonny Valladares
Jhonny Valladares
a year ago
good job
Mohammed Kabir
Mohammed Kabir
a year ago
I have been doing files with him and he is really good at doing your files. He explains and shares clearly about tax information and gives maximum refunds to me. I appreciate his help.
Ravindra Singh
Ravindra Singh
a year ago
Great service! Got excellent advice more than I originally thought.Very happy so far, I will continue to use their services going forward.They were communicative, had the paperwork well organized, and was transparent in the steps they needed to take in filing. I highly recommend using their services. Thanks again!
Moe Munaz
Moe Munaz
a year ago
Great service Mr.Saiful is extremely helpful
Rehana Bhuiyan
Rehana Bhuiyan
a year ago
Urvash Umrow
Urvash Umrow
a year ago
They’re amazing and helpful in so many ways. Very friendly environment and communication is A+. Would recommend to anyone especially if you’re having complications with understanding something, Saiful will break the process down for you as simple as it gets 👍🏽. Thank you for everything :)
Abigail Rahim
Abigail Rahim
a year ago
10/10 highly recommended! Saiful is very knowledgeable and explains everything step by step. Thank you very much for a great experience! :)
Franko Ghotra
Franko Ghotra
a year ago
tanvir hossain
tanvir hossain
a year ago
They nicely done my tax return, I’m highly satisfied to do my tax return with them. Thank you so much
Rahath L
Rahath L
a year ago
Awesome experience! Workers are knowledgeable, specially Saiful will give you a break down on almost every possible question you have.
Anthonias StClair
Anthonias StClair
a year ago
My experience was excellent. My questions were answered thoroughly and the process was very smooth. I was also givens tools to use in the future. I would highly recommend Strits Tax service
MD Karim
MD Karim
a year ago
This place is amazing. Mr. Saiful has vast experience about tax related issues and he is so knowledgeable to guide you step by step to get good tax returns 😊😊 Highly recommended for Tax returns
Tofail Ahmed
Tofail Ahmed
2 years ago
Great service
Salim Choudhury
Salim Choudhury
2 years ago
Great service! I was able to get my taxes done easily. I was even given a great explanation of how it’s done, which others do not explain
Junaed Ahmed
Junaed Ahmed
2 years ago
The assistant is very friendly. The accountant explained everything without wasting my time. They were very helpful and taught me a lot about how to manage my financial assets. Overall, a productive place to get your taxes done or just have a free consultation on how to manage your assets. On top of that, it has FREE PARKING!!
Edwin B
Edwin B
2 years ago
Took care of income tax very informative and proactive with work would recommend to all !!!
Abid Fahim
Abid Fahim
2 years ago
Md Uddin
Md Uddin
2 years ago
Excellent
Felesha Clark
Felesha Clark
2 years ago
I will recommend trits tax .if anyone would like to get honest advice plus a honest tax refund .
abdul awal
abdul awal
2 years ago
They are awesome people and excellent services. Saved lot of money for me. Would recommend others.
Gulzar Chowdhury Chowdury
Gulzar Chowdhury Chowdury
2 years ago
Mr Saiful l, young ideal person, has clearly concept on Taxfile. Excellent customer service, I go there for every Taxfile, grand program etc.
Mohammed Gias Uddin
Mohammed Gias Uddin
2 years ago
He is take care my all issues including my Tax return, very good services and knowledge update IRS, immigration and others issues, discussion and good solver any kind problem, I'm very happy his services and advice you guys can start Tax return, loans, Grant fund, others any issues, best of luck, happy new year 2023
goutam chowdhury
goutam chowdhury
2 years ago
This company always done a good job for us.
Ferdaus Alam
Ferdaus Alam
2 years ago
Amina Ahmad-Khan
Amina Ahmad-Khan
3 years ago
STRITS TAX is amazing. Always professional, swift and affordable. He is very knowledgeable and I've recommended this tax company to my family.
Md A Salim
Md A Salim
3 years ago
Very very professional and friendly. He will explain you better then any other local tax experts. Work only by remotely, you can just come and pick up your file. Highly recommended.
Saife Chow
Saife Chow
3 years ago
STRITSTax CEO of this Company. He’s a very professional Accountant and advisor. The STRITSTax has a very nice and users friendly website and It's easy to use; directions are clear; The process doesn’t take an excessively long time to complete. I received great service and was treated very well. I highly recommend it.
Arif Ahmed
Arif Ahmed
3 years ago
Tanvir Ahmed
Tanvir Ahmed
3 years ago
Very Helpful
Mahdi shahadat
Mahdi shahadat
3 years ago
I was satisfied with my experience at Strits . He spent adequate time to explain all my questions besides getting the work done. Also very reasonable price for the provided services.
Tauseef Nasrullah
Tauseef Nasrullah
3 years ago
sabbir nyc
sabbir nyc
3 years ago
Very helpful and professional. Care about clients.
Shah Rabb
Shah Rabb
3 years ago
Saiful bhai helped me with my sba grant & he is the best & he likes to help people also he is very professional & friendly he helped me with my tax filling also His response is very fast & accurate I recommend this place to everyone thank you brother for your hospitality & a great professional work that you did for me
Business Works
Business Works
4 years ago
When it comes to all of your tax needs, STRITS TAX SERVICES is the place to go! Thank you so much for all of your and going above and beyond to make sure that all of your customers receive the maximum refund possible! Keep up the great work!
Samin Choudhury
Samin Choudhury
4 years ago
Wonderful experience. The Accountant was very thorough. Explained everything very clearly and with detail. Was not in rush. Did his best to save us money for this tax period but also provided tips on how to save money for upcoming years. Will definitely go back to him and STRITS again.
by Trust.Reviews
×