Department of Taxation and Finance
                                                                                                        TR-682-N
                       Program Overview                                                                                    (6/16)
                       Electronic Filing and Payment Program (PrompTax)

Description of the program                                       In addition, you must file Form FT-945/1045, Sales Tax 
This overview explains the participation and filing              Prepayment on Motor Fuel/Diesel Motor Fuel Return, using 
requirements of the PrompTax payment program, and                OLS.
describes payment options. Chapter 55 of the Laws of 1992, 
as amended, mandates implementation of an Electronic             Motor fuel and petroleum business tax participants:
Funds Transfer (EFT) Program, for the collection of sales and    Your PrompTax transaction will include two parts: a field to 
compensating use taxes, prepaid sales tax on motor fuel and      report the amount of payment attributable to Article 12-A 
diesel motor fuel, and petroleum business taxes.                 (combined motor fuel and diesel motor fuel excise tax) and 
                                                                 another field to report Article 13-A (petroleum business 
Required participation                                           tax only) for days 1 through 22 of the current month. Your 
                                                                 payment amount should be the total of these two parts and 
We require your participation in the PrompTax program 
                                                                 we must receive it no later than three business days following 
if your tax liability for the June 1 through May 31 period 
                                                                 day 22 of the month.
immediately preceding the previous June 1 through May 31 
period meets one or more of the following threshold criteria:    In addition, you must file Form PT-100, Petroleum Business 
•  Sales and compensating use tax liability of more than         Tax Return, and include your check or money order payable 
$500,000                                                         in U.S. funds for the balance.
•  Combined prepayments of sales tax on motor fuel and 
diesel motor fuel of more than $5 million                        How to calculate your liability
•  Combined total of motor fuel excise tax and petroleum         For all three tax types, base your PrompTax transaction on 
business tax liability (exclusive of section 301-h carrier tax   either actual or estimated liabilities.
liability) of more than $5 million
                                                                 Sales tax participants:
                                                                 •  If you use the actual method, your payment must be equal 
PrompTax benefits                                                to at least 90% of your actual sales and use tax liability for 
•  You can schedule (warehouse) Automated Clearing House         days 1 through 22 of the current month.
(ACH) debit payments in advance.
                                                                 •  If you use the estimated method, your payment must be 
•  The Subscription Service provides automated tax               at least 75% of one-third of your liability for the comparable 
information directly to your email address.                      quarter of the preceding year.
•  For assistance, see Need help?.                                 Estimated method example: Company B uses the 
                                                                 estimated method to calculate the PrompTax payment 
PrompTax filing requirements                                     due January 2014. The tax liability for the comparable 
Important: See PrompTax payment due dates on page 2              quarter of the previous year (December 2012 through 
for more specific information regarding required transaction     February 2013) was $3 million. The calculation would be 
initiation dates.                                                as follows: ($3,000,000 ÷ 3) x .75 = $750,000.
Sales and compensating use tax participants:                     Sales tax participants must also electronically pay the 
                                                                 balance of their monthly tax liability for day 23 through 
Your electronic payment transaction replaces the requirement     the end of the month by the PrompTax due date in the 
to file Form ST-809, New York State and Local Sales and          succeeding month. For example, the payment submitted for 
Use Tax Return for Part-Quarterly (Monthly) Filers.              February 1 through February 22 would also include the tax 
Your PrompTax transaction will include two parts: a field to     liability for January 23 through January 31. For a payment 
report the amount of payment attributable to the previous        due in the month of March, June, September, or December, 
month for days 23 through the end of the month, and a field      sales tax participants must pay the balance of any remaining 
to report the current month, days 1 through 22. Your payment     quarterly tax liabilities by the applicable PrompTax due date.
amount should be the total of the two components and we 
must receive it no later than three business days following      Prepaid sales tax on motor fuel and diesel motor fuel 
day 22 of the month.                                             participants:
                                                                 •  If you use the actual method, your payment must be equal 
In addition, you must file Form ST-810, New York State and       to at least 90% of your actual prepaid sales tax on motor 
Local Quarterly Sales and Use Tax Return for Part-Quarterly      fuel and diesel motor fuel liability for days 1 through 22 of 
(Monthly) Filers, and all applicable schedules using Online      the current month.
Services (OLS).
                                                                 •  If you use the estimated method, your payment must be at 
Prepaid sales tax on motor fuel and diesel motor fuel            least 75% of your tax liability for the comparable month of 
participants:                                                    the preceding year.
Base your PrompTax transaction on your prepaid sales tax 
on motor fuel and diesel motor fuel liability for days 1 through Motor fuel tax and petroleum business tax participants:
22 of each month. We must receive your payment no later          •  If you use the actual method, your payment must be equal 
than three business days following day 22 of the month.          to at least 90% of your total Articles 12-A and 13-A tax 
                                                                 liabilities for days 1 through 22 of the current month.

Page 2 of 3  TR-682-N (6/16)

•  If you use the estimated method, your payment must be at      PrompTax payment due dates
least 75% of your total Articles 12-A and 13-A tax liabilities   Important: The tax due date is always three business days 
for the comparable month of the preceding year.                  following the period end date for which you are reporting. The 
Participants enrolled for prepaid sales tax on motor fuel and    period end date is always day 22 of the current month. 
diesel motor fuel, or motor fuel tax and petroleum business      In order to file on time, you must initiate your transaction 
tax must remit their tax liability for day 23 through the end of according to the following guidelines:
the month with the applicable return. 
                                                                 • ACH debit – no later than 5:59 P.M. (eastern time) of the 
                                                                   second business day following the period end date for 
Payment options                                                    which you are reporting.
You are responsible for initiating the process for any payment 
option you choose. Detailed instructions for completing any      • ACH credit – no later than two business days following the 
of the payment options are on our website. Check with your         period end date for which you are reporting. Check with 
bank for the reporting deadline that would ensure that the Tax     your bank for the reporting deadline that would ensure that 
Department receives payment on or before the tax due date          the Tax Department receives the payment on or before the 
for the type of payment you choose.                                tax due date.
                                                                 • Fedwire – no later than three business days after the 
ACH debit – This is the option most commonly selected              period end date for which you are reporting. Check with 
by taxpayers as it allows the greatest convenience and             your bank for the reporting deadline that would ensure that 
flexibility. With this option, you register your bank account      the Tax Department receives the payment on or before the 
information with the Tax Department. Then, on a monthly            tax due date.
basis, you report your tax obligation and associated payment 
using OLS. OLS has benefits not offered with other payment       • Certified check – postmarked no later than one business 
options. For example:                                              day following the period end date for which you are 
                                                                   reporting.
•  You can view your payment history 24 hours a day, 7 days 
a week, and schedule (or warehouse) transactions.                Visit our website for more specific information regarding 
•  The Tax Department completes the ACH debit transaction,       required transaction initiation dates.
if you initiate your payment on time.
                                                                 Due date accommodation for weekends and holidays
•  Your account information is confidential and protected by     New York State Tax Law permits you to file on the next 
law.                                                             business day when the actual due date falls on a Saturday, 
ACH credit – Through your own bank, initiate an ACH credit       Sunday, or legal holiday.
to New York State’s sales tax or motor fuel or petroleum 
business tax account and a debit to your own bank account        Enrollment
for the amount of the payment. You must include the required     If you receive Form TR-680.1, Notification of Required 
filing and payment information you are reporting using the       Participation – Electronic Filing and Payment Program 
National Automated Clearing House Association (NACHA)            (PrompTax) for Prepaid Sales Tax on Motor Fuel and 
Cash Concentration and Disbursement Plus One Addenda             Diesel Motor Fuel, or TR-681.1, Notification of Required 
Record (CCD+). Detailed specifications for completion of the     Participation – Electronic Filing and Payment Program 
CCD+, including the special addenda record, are available        (PrompTax) for Petroleum Business Tax, or TR-682.1, 
on our website.                                                  Notification of Required Participation –  Electronic Filing and 
Fedwire – Through your own bank, initiate a Federal              Payment Program (PrompTax) for Sales and Compensating 
Reserve Banking System credit to New York State’s sales tax      Use Tax, you must enroll online within 40 days of the 
or motor fuel or petroleum business tax account and a debit      postmark date.
to your own bank account for the amount of the payment.          Once enrolled, you will receive a notification containing the 
You must include the required filing and payment information     following:
you are reporting using the Originator to Beneficiary            •  confirmation of enrollment, including details of your 
Information (OBI) field of the Third Party Information area.       payment option and start date, and
Detailed specifications for completing the OBI field are 
included on our website.                                         •  a six-digit access code.
Certified check – If you choose this option, you must            Verify that the information is correct. Pay particular attention 
complete the appropriate form for the applicable tax. The        to the account and routing transit numbers if you select ACH 
following forms are available on our website:                    debit as your payment option. If you have questions, contact 
                                                                 the PrompTax Customer Service Center.
•  Form TR-694, PrompTax – Sales and Compensating Use 
Tax Certified Check Transmittal Form
                                                                 Special circumstances
•  Form TR-693, PrompTax – Prepaid Sales Tax on Motor 
Fuel and Diesel Motor Fuel Certified Check Transmittal           Release due to hardship – We base the selection of 
Form                                                             mandatory participants on historical tax liability. If you had 
                                                                 a significant decrease in your tax liability from a historical 
•  Form TR-692, PrompTax – Motor Fuel and Petroleum              period to a more current period, you may qualify for the 
Business Taxes Certified Check Transmittal Form                  hardship exemption.
                                                                 If you feel you should not be required to participate in the 
                                                                 program for one or more taxes due to meeting the hardship 
                                                                 criteria, you must submit the appropriate exemption form 

                                                                                      TR-682-N (6/16) Page 3 of 3

for the applicable tax. The following exemption forms are 
available on our website:                                         Need help?
•  Form TR-685, PrompTax – Sales and Compensating Use             Visit our website atwww.tax.ny.gov
   Tax Request for Hardship Exemption                               (for information, forms, and online services)
•  Form TR-683, PrompTax – Prepaid Sales Tax on Motor 
   Fuel and Diesel Motor Fuel Request for Hardship                Telephone assistance
   Exemption
•  Form TR-684, PrompTax – Motor Fuel and Petroleum               PrompTax Customer Service Center:  (518) 457-2332
   Business Taxes (Articles 12-A and 13-A) Request for 
   Hardship Exemption
Mail the exemption form to the Tax Department within 
40 days of the postmark date of the Notification of Required 
Participation.
Selected in error – If you do not think you meet the tax 
threshold for mandatory participation, you may protest 
the Tax Department’s determination. You must submit the 
written protest within 40 days of the postmark date on the 
Notification of Required Participation.
              Mail protests to:
              NYS TAX DEPARTMENT
              PROMPTAX – SALES TAX
              W A HARRIMAN CAMPUS
              ALBANY NY 12227-0865
See Publication 55, Designated Private Delivery Services, if 
not using U.S. Mail.
You may also request a conference with the Bureau 
of Conciliation and Mediation Services by completing 
Form CMS-1, Request for Conciliation Conference, or you 
may file a petition to protest your selection for mandatory 
participation directly with the Division of Tax Appeals by filing 
Form TA-10, Petition. To obtain this form, access the Division 
of Tax Appeals website at www.dta.ny.gov.
If the Tax Department notifies you that you are not eligible 
for exemption based on your tax liability, or if your protest 
of selection for mandatory participation is not sustained, 
you must enroll within ten days of the postmark date on that 
notice.
Request for materialman relief – Materialmen may apply 
for this relief by completing Form PR-676, PrompTax – Sales 
and Compensating Use Tax Request for Materialman Relief. 
Materialmen submitting a request for materialman relief will 
receive notification of the Tax Department’s determination 
within 14 days of receipt of their request. See TSB-M-99(2)S, 
Materialmen – Pay When Paid, for more information 
regarding materialmen. You can obtain these forms from 
our website or request more information by contacting the 
PrompTax Customer Service Center.
              Mail completed requests to:
              NYS TAX DEPARTMENT
              PROMPTAX – SALES TAX
              W A HARRIMAN CAMPUS
              ALBANY NY 12227-0865

Penalty for failure to enroll
If mandatory participants fail to enroll within 40 days of the 
postmark date on the Notification of Required Participation 
or if they protest the selection for mandatory participation, we 
deny their protest, and they fail to enroll, the Tax Department 
will assess a $5,000 penalty, plus $500 for each additional 
month or part thereof that the participant fails to enroll.