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

What Is Form ST-100?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2019;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form ST-100 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

ADVERTISEMENT
ADVERTISEMENT

Download Form ST-100 "New York State and Local Quarterly Sales and Use Tax Return" - New York

468 times
Rate (4.4 / 5) 22 votes
Quarterly ST-100
Department of Taxation and Finance
New York State and Local
Tax period: 3rd Quarter
Quarterly Sales and Use Tax Return
September 1, 2019 – November 30, 2019
Due: Friday, December 20, 2019
Mandate to use Sales Tax Web File
Sales tax identification number
Most filers fall under this requirement.
Legal name (Print ID number and legal name as it appears on the Certificate of Authority)
See Form ST-100-I, Instructions for
Form ST-100.
DBA (doing business as) name
320
Has your address or business
Number and street
information changed?
Mark an X in the box if the address
City, state, ZIP code
listed is new or has changed. .....................
No tax due? –
If you have no taxable sales,
Income reporting information
taxable purchases, or credits to report for this
If a different entity files the corporation tax, partnership, or personal income tax return to report
period, complete Step 1 below; enter none in
income from this business, enter that entity’s federal employer identification number (EIN) or
boxes 12, 13, and 14, and complete Step 9.
social security number (SSN). Leave this field blank if the same entity files this sales tax return
and reports the income from the business or if you aren’t required to file income tax returns (for
ID number
example, NYS governmental entities). ............................................................................................
Is this your final return? – If you sell or discontinue your business, or change the form of your business, you are required to file a final
return with the applicable information completed in Step 2 below. You must file your final return within 20 days of the last day of business
or change in status. The return should include the tax due from business operations to the last day of business, as well as any tax
collected on assets that you sell. Mark an X in the box if this is your final return. .........................................................................................
Are you claiming any credits in Step 3 on this return or any schedules?
.................................................................
(Mark an X in the box.)
If Yes, enter the total amounts of credits claimed and complete Form ST-100-ATT
(see Are you claiming any
.
00
............................................................................................................................................
credits? in instructions)
Step 1
Return summary
1
.
00
1 Gross sales and services ...............................................................
(see instructions)
1a
.
1a Nontaxable sales ...........................................................................
00
1b Marketplace providers only: Enter the dollar amount of taxable
1b
sales of tangible personal property facilitated for marketplace
.
00
sellers
................................................................
(see instructions)
Step 2
Final return information
(see instructions)
A
Business sold or discontinued
Mark an X in the appropriate box if your business has been sold or discontinued.
Sold
Insolvent
Owner deceased
Dissolved
Other
Note: If you intend to sell your business or any of your business assets, including tangible, intangible, or real property, other than
in the ordinary course of business, you must give each prospective purchaser a copy of Form TP-153, Notice to Prospective
Purchasers of a Business or Business Assets. You must also provide us with the following information:
Last day of business
Date of sale
Sale price
In whole
In part
/
/
/
/
Name and address of purchaser
Name and address of business
Location of property
Was sales tax collected on any taxable items (furniture, fixtures, etc.) included in the sale? .................................... Yes
No
B
Business form changed (sole proprietor to partnership, partnership to corporation, etc.)
In addition to filing a final return, you must also apply for a new Certificate of Authority
for the new entity. (see Business form changed in instructions)
For office use only
50000111190094
Proceed to Step 3, page 2
ST-100 (9/19) Page 1 of 4
Quarterly ST-100
Department of Taxation and Finance
New York State and Local
Tax period: 3rd Quarter
Quarterly Sales and Use Tax Return
September 1, 2019 – November 30, 2019
Due: Friday, December 20, 2019
Mandate to use Sales Tax Web File
Sales tax identification number
Most filers fall under this requirement.
Legal name (Print ID number and legal name as it appears on the Certificate of Authority)
See Form ST-100-I, Instructions for
Form ST-100.
DBA (doing business as) name
320
Has your address or business
Number and street
information changed?
Mark an X in the box if the address
City, state, ZIP code
listed is new or has changed. .....................
No tax due? –
If you have no taxable sales,
Income reporting information
taxable purchases, or credits to report for this
If a different entity files the corporation tax, partnership, or personal income tax return to report
period, complete Step 1 below; enter none in
income from this business, enter that entity’s federal employer identification number (EIN) or
boxes 12, 13, and 14, and complete Step 9.
social security number (SSN). Leave this field blank if the same entity files this sales tax return
and reports the income from the business or if you aren’t required to file income tax returns (for
ID number
example, NYS governmental entities). ............................................................................................
Is this your final return? – If you sell or discontinue your business, or change the form of your business, you are required to file a final
return with the applicable information completed in Step 2 below. You must file your final return within 20 days of the last day of business
or change in status. The return should include the tax due from business operations to the last day of business, as well as any tax
collected on assets that you sell. Mark an X in the box if this is your final return. .........................................................................................
Are you claiming any credits in Step 3 on this return or any schedules?
.................................................................
(Mark an X in the box.)
If Yes, enter the total amounts of credits claimed and complete Form ST-100-ATT
(see Are you claiming any
.
00
............................................................................................................................................
credits? in instructions)
Step 1
Return summary
1
.
00
1 Gross sales and services ...............................................................
(see instructions)
1a
.
1a Nontaxable sales ...........................................................................
00
1b Marketplace providers only: Enter the dollar amount of taxable
1b
sales of tangible personal property facilitated for marketplace
.
00
sellers
................................................................
(see instructions)
Step 2
Final return information
(see instructions)
A
Business sold or discontinued
Mark an X in the appropriate box if your business has been sold or discontinued.
Sold
Insolvent
Owner deceased
Dissolved
Other
Note: If you intend to sell your business or any of your business assets, including tangible, intangible, or real property, other than
in the ordinary course of business, you must give each prospective purchaser a copy of Form TP-153, Notice to Prospective
Purchasers of a Business or Business Assets. You must also provide us with the following information:
Last day of business
Date of sale
Sale price
In whole
In part
/
/
/
/
Name and address of purchaser
Name and address of business
Location of property
Was sales tax collected on any taxable items (furniture, fixtures, etc.) included in the sale? .................................... Yes
No
B
Business form changed (sole proprietor to partnership, partnership to corporation, etc.)
In addition to filing a final return, you must also apply for a new Certificate of Authority
for the new entity. (see Business form changed in instructions)
For office use only
50000111190094
Proceed to Step 3, page 2
ST-100 (9/19) Page 1 of 4
Sales tax identification number
320
Page 2 of 4 ST-100 (9/19)
Quarterly
Column C
Column D
Column E
Column F
Step 3
Calculate sales and use taxes
+
×
=
Taxable sales
Purchases subject
Tax rate
Sales and
(see instructions)
and services
to tax
use tax
(C + D) × E
Enter total from Schedule FR, page 4, step 6, box 18 in box 2 (if any) ...
2
Enter the sum of any totals from Schedules A, B, H, N, T and W (if any)
.00
.00
3
4
5
Column A
Column B
Taxing jurisdiction
Jurisdiction code
New York State only
NE 0021
.00
.00
4%
Albany County
AL 0181
.00
.00
8%
Allegany County
AL 0221
.00
.00
8½%
Broome County
BR 0321
.00
.00
8%
Cattaraugus County (outside the following)
CA 0481
.00
.00
8%
Olean (city)
OL 0441
.00
.00
8%
Salamanca (city)
SA 0431
.00
.00
8%
Cayuga County (outside the following)
CA 0511
.00
.00
8%
Auburn (city)
AU 0561
.00
.00
8%
Chautauqua County
CH 0651
.00
.00
8%
Chemung County
CH 0711
.00
.00
8%
Chenango County (outside the following)
CH 0861
.00
.00
8%
Norwich (city)
NO 0831
.00
.00
8%
Clinton County
CL 0921
.00
.00
8%
Columbia County
CO 1021
.00
.00
8%
Cortland County
CO 1131
.00
.00
8%
Delaware County
DE 1221
.00
.00
8%
*
Dutchess County
DU 1311
.00
.00 8⅛%
Erie County
ER 1451
.00
.00
8¾%
Essex County
ES 1521
.00
.00
8%
Franklin County
FR 1621
.00
.00
8%
Fulton County (outside the following)
FU 1791
.00
.00
8%
Gloversville (city)
GL 1741
.00
.00
8%
Johnstown (city)
JO 1751
.00
.00
8%
Genesee County
GE 1811
.00
.00
8%
Greene County
GR 1911
.00
.00
8%
Hamilton County
HA 2011
.00
.00
8%
Herkimer County
HE 2121
.00
.00
8¼%
Jefferson County
JE 2221
.00
.00
8%
Lewis County
LE 2321
.00
.00
8%
Livingston County
LI 2411
.00
.00
8%
Madison County (outside the following)
MA 2511
.00
.00
8%
Oneida (city)
ON 2541
.00
.00
8%
Monroe County
MO 2611
.00
.00
8%
Montgomery County
MO 2781
.00
.00
8%
*
Nassau County
NA 2811
.00
.00 8⅝%
Niagara County
NI 2911
.00
.00
8%
Oneida County (outside the following)
ON 3010
.00
.00
8¾%
Rome (city)
RO 3015
.00
.00
8¾%
Utica (city)
UT 3018
.00
.00
8¾%
Onondaga County
ON 3121
.00
.00
8%
Ontario County
ON 3211
.00
.00
7½%
*
Orange County
OR 3321
.00
.00 8⅛%
Orleans County
OR 3481
.00
.00
8%
Oswego County (outside the following)
OS 3501
.00
.00
8%
Oswego (city)
OS 3561
.00
.00
8%
Otsego County
OT 3621
.00
.00
8%
6
7
8
Column subtotals; also enter on page 3, boxes 9, 10, and 11:
.00
.00
50000211190094
Sales tax identification number
320
Quarterly
ST-100 (9/19) Page 3 of 4
Step 3
Calculate sales and use taxes
(continued)
Column A
Column B
Column C
Column D
Column E
Column F
+
×
=
Taxing jurisdiction
Jurisdiction
Taxable sales
Purchases subject
Tax rate
Sales and use tax
code
and services
to tax
(C + D) × E
*
Putnam County
PU 3731
.00
.00 8⅜%
Rensselaer County
RE 3881
.00
.00
8%
*
Rockland County
RO 3921
.00
.00 8⅜%
St. Lawrence County
ST 4091
.00
.00
8%
Saratoga County (outside the following)
SA 4111
.00
.00
7%
Saratoga Springs (city)
SA 4131
.00
.00
7%
Schenectady County
SC 4241
.00
.00
8%
Schoharie County
SC 4321
.00
.00
8%
Schuyler County
SC 4411
.00
.00
8%
Seneca County
SE 4511
.00
.00
8%
Steuben County
ST 4691
.00
.00
8%
*
Suffolk County
SU 4711
.00
.00 8⅝%
Sullivan County
SU 4821
.00
.00
8%
Tioga County
TI 4921
.00
.00
8%
Tompkins County (outside the following)
TO 5081
.00
.00
8%
Ithaca (city)
IT 5021
.00
.00
8%
Ulster County
UL 5111
.00
.00
8%
Warren County (outside the following)
WA 5281
.00
.00
7%
Glens Falls (city)
GL 5211
.00
.00
7%
Washington County
WA 5311
.00
.00
7%
Wayne County
WA 5421
.00
.00
8%
*
Westchester County (outside the following)
WE 5581
.00
.00 8⅜%
*
Mount Vernon (city)
MO 5521
.00
.00 8⅜%
*
New Rochelle (city)
NE 6861
.00
.00 8⅜%
*
White Plains (city)
WH 6513
.00
.00 8⅜%
*
Yonkers (city)
YO 6511
.00
.00 8⅞%
Wyoming County
WY 5621
.00
.00
8%
Yates County
YA 5721
.00
.00
8%
New York City/State combined tax
[New York City includes counties of Bronx, Kings (Brooklyn),
*
NE 8081
.00
.00 8⅞%
New York (Manhattan), Queens, and Richmond (Staten Island)]
*
New York State/MCTD
NE 8061
.00
.00 4⅜%
New York City - local tax only
NE 8091
.00
.00
4½%
.00
.00
.00
.00
Column subtotals from page 2, boxes 6, 7, and 8:
.00
.00
9
10
11
If the total of box 12 + box 13 = $300,000 or more,
12
13
14
see page 1 of instructions.
Column totals:
.00
.00
Internal code
Column G
Column H
Column J
×
=
Step 4
Calculate special taxes
(see instructions)
Taxable receipts
Tax rate
Special taxes due
(G × H)
Passenger car rentals
PA 0012
.00
12%
(outside the MCTD)
Passenger car rentals
PA 0030
.00
12%
(within the MCTD)
Information & entertainment services furnished via telephony and telegraphy
IN 7009
.00
5%
Total special taxes:
15
Column K
Internal code
Step 5
Other tax credits and advance payments
(see instructions)
Credit amount
Credit for prepaid sales tax on cigarettes
CR C8888
Overpayment being carried forward from a prior period
C
Advance payments (made with Form ST-330)
A
Total tax credits, advance payments, and overpayments:
16
*4⅜% = 0.04375;
8⅜% = 0.08375;
Proceed to Step 6,
7⅜% = 0.07375;
8⅝% = 0.08625;
page 4
8⅛% = 0.08125;
8⅞% = 0.08875
50000311190094
Sales tax identification number
320
Page 4 of 4 ST-100 (9/19)
Quarterly
Add Sales and use tax column total (box 14) to Total special
Step 6
axes due
Calculate taxes due
taxes (box 15) and subtract Total tax credits, advance
T
payments, and overpayments (box 16). Enter result in box 17.
17
Box 14
Box 15
Box 16
+
=
$
$
$
amount
amount
amount
Step 7
If you are filing this return after the due date and/or not paying the
Calculate vendor collection credit
full amount of tax due, STOP! You are not eligible for the vendor
or pay penalty and interest
(see instructions)
collection credit. If you are not eligible, enter 0 in box 18 and go to 7B.
7A
Vendor collection credit
$
Box 14 amount
+
$
Box 15 amount
=
Enter the amount from Schedule FR as instructed on the schedule (if any).
+
Be sure to enter this amount as a positive number.
=
×
5% (.05)
(credit rate)
Vendor collection credit
=
**
VE 7706
$
18
** In box 18, enter the amount calculated up to $200.
OR
Penalty and interest
Pay penalty and interest if you are filing late
19
7B
Penalty and interest are calculated on the amount in box 17, Taxes due.
Make check or money order payable to New York State Sales
Step 8
Calculate total amount due
Total amount due
Tax. Write on your check your sales tax identification number,
(see instructions)
ST-100, and 11/30/19.
Taking vendor collection credit? Subtract box 18 from box 17.
20
8A
Amount due:
Paying penalty and interest? Add box 19 to box 17.
Enter your payment amount. This amount should match your
21
8B
Amount paid:
amount due in box 20.
Step 9
Sign and mail this return
Must be postmarked by Friday, December 20, 2019, to be considered filed on time.
(see instr.)
See below for complete mailing information.
Please be sure to keep a completed copy for your records.
Yes
No
Do you want to allow another person to discuss this return with the Tax Dept?
(see instructions)
(complete the following)
Third –
Designee’s name
Designee’s phone number
Personal identification
party
(
)
number (PIN)
designee
Designee’s email address
Signature of authorized person
Official title
Authorized
person
Email address of authorized person
Telephone number
Date
(
)
Firm’s name
Firm’s EIN
Preparer’s PTIN or SSN
(or yours if self-employed)
Paid
preparer
Signature of individual preparing this return
Address
City
State
ZIP code
use
only
Email address of individual preparing this return
Telephone number
Preparer’s NYTPRIN
NYTPRIN
Date
(see instr.)
(
)
excl. code
Where to file your return and attachments
December 10
, 2019
Web File your return at www.tax.ny.gov (see Highlights in instructions).
New York State Sales Tax
X,XXX.XX
(If you are not required to Web File, mail your return and attachments to:
(your payment amount)
NYS Sales Tax Processing, PO Box 15168, Albany NY 12212-5168)
If using a private delivery service rather than the U.S. Postal
Service, see Publication 55, Designated Private Delivery Services.
00-0000000
ST-100
11/30/19
Don’t forget to
Don’t forget to write your sales tax
sign your check
ID number, ST-100, and 11/30/19.
Need help?
50000411190094
See Form ST-100-I, ST-100 Quarterly Instructions, page 5.
Page of 4