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Taxes on Selected Sales and Services in
Quarterly Schedule A for
Nassau and Niagara Counties
Part-Quarterly (Monthly) Filers
Report transactions for the period September 1, 2020, through November 30, 2020.
Instructions
Who must file Part 2 – Niagara County
Complete Form ST -810.2, Quarterly Schedule A for Report sales of food and drink; rents from hotel/motel room
Part-Quarterly (Monthly) Filers, if you make sales or provide any occupancy; and admissions charges, club dues, and cabaret
of the taxable services listed below in Nassau County or Niagara charges in Niagara County. List the sales for Niagara County on the
County, or both, as follows: lines provided if reporting sales outside Lockport and Niagara Falls.
• Nassau County – food and drink; hotel/motel room Report the three types of taxable sales for the cities of Lockport
occupancy. and Niagara Falls. After entering your taxable sales and services
in Column D, multiply this amount by the tax rate in Column E and
• Niagara County – food and drink; hotel/motel room occupancy; enter the resulting tax in Column F.
admissions, club dues, and cabaret charges.
Within these two counties, several cities require separate reporting Column totals
that affects how tax revenues are distributed. For Nassau County, Compute and enter in the appropriate boxes the totals of
sales in the city of Long Beach must be reported separately. Columns D and F for all entries in Parts 1 and 2 (combined) and
For Niagara County, sales in the cities of Lockport and Niagara include these column totals on Form ST-810, page 2, Columns C
Falls must be reported separately for all three types of services. and F, in boxes 3 and 5.
Individual lines are provided on Form ST-810.2 as required for each
city and the remainder of the county. Filing this schedule
File a completed Form ST-810.2 and any other attachments with
Examples of taxable sales and services Form ST-810 by the due date. Be sure to keep a copy of your
Food and drink: Include sales by restaurants or taverns of any completed return for your records.
food and drink; and sales by caterers, delis, hot dog stands,
supermarkets, etc., of heated food, sandwiches, or similar
restaurant-type prepared foods. Need help? and Privacy notification
Admissions, club dues, and cabaret charges: Include admission See Form ST-810-I, Instructions for Form ST-810.
charges to athletic contests, shows, and entertainment events;
social and athletic club dues; and charges for cabarets and
clubs.
If you must file Form ST-810.2, you must also complete
Form ST-810, New York State and Local Quarterly Sales and Use
Tax Return for Part-Quarterly (Monthly) Filers. Report in Step 3 of
Form ST-810 any taxable sales and purchases not reported on this
or any other schedule. For example, restaurant and hotel operators
must report sales of cigarettes and candy on the appropriate
jurisdiction line in Step 3 of Form ST-810.
Specific instructions
Identification number and name – Print the sales tax identification
number and legal name as shown on Form ST-810 or on your
business’s Certificate of Authority for sales and use tax.
Credits – Reduce the amount of taxable sales and services to be
entered on a jurisdiction line by the amount of any credits related
to that jurisdiction. If the result is a negative number, show the
negative using a minus sign (-). Mark an Xin the Are you claiming
any credits box on page 1 of Form ST-810 and include the credit
amount in the total amount of credits claimed box.
You must also complete and submit Form ST-810-ATT, Quarterly
Schedule CW for Part-Quarterly (Monthly) Filers, to provide
information regarding the types of credits you claimed.
Part 1 – Nassau County
Report sales of food and drink, and rents from hotel/motel
room occupancy, in Nassau County. List the sales for the city of
Long Beach separately from all other sales in Nassau County,
as indicated on Form ST-810.2. After entering your taxable sales
and services in Column D, multiply this amount by the tax rate in
Column E and enter the resulting tax in Column F.
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ST-810.2 (11/20) Page 2 of 2
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