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New York Sales Tax Filing and Returns Updates 2012

  • Aug 6, 2012 | Will Frei

The New York Department of Taxation and Finance updated its Filing Requirements for Sales and Use Tax Returns for businesses required to collect sales tax in New York State.  

Filing Frequency and Forms

Annual Filers 

  • Requirements: taxpayer owes $3,000 or less in tax during an annual filing period.
  • Form: ST - 101, New York State and Local Annual Sales and Use Tax Return.
  • Annual sales tax schedules.

Quarterly Filers

  • Requirements: tax department has not notified taxpayer they must file annually, " ...and taxable receipts, purchases subject to tax, rents, and amusement charges are less than $300,000 during the previous quarter."
  • Form: ST-100, New York State and Local Quarterly Sales and Use Tax Return.
  • Quarterly sales tax schedules.

Monthly Filers

  • Requirements: taxpayer's "...combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, or [taxpayer] is a distributor as defined under Article 12-A of the law and [has] sold a total of 100,000 gallons or more of petroleum products (taxable or nontaxable)."
  • Forms: 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 (accessible as e-file only).
  • Monthly filing schedules.

Prompt Tax Filers*

  • Requirements: generally if taxpayer's annual sales and use tax liabilities are greater than $500,000.
  • Guide to Prompt Tax, forms and schedules.

For information on changes to filing frequencies and other forms taxpayers may need to file, consult the filing requirements bulletin.

E-file Mandate

The New York Tax Department requires certain taxpayers to file their sales tax returns online and "...make the payments associated with those returns by electronic withdrawal from their bank accounts."

This mandate applies to taxpayers who meet these conditions:

  • don't use a tax preparer to prepare sales tax returns;
  • use a computer to prepare, document, or calculate returns; and
  • have broadband Internet access.

However, the mandate does not apply to taxpayers filing sales tax returns for parking services in New York City, since these forms are not available online.

Penalties and Interest

Those taxpayers that file late returns, do not pay the full amount due, or both, will owe penalty and interest. "The minimum penalty for late filing is $50, even if no tax is due for the reporting period."

In addition, "[i]nterest 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."

The New York State Tax Department provides a Penalty and Interest Calculator to help delinquent taxpayers determine how much they owe.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.