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Taxes on Selected Sales and Services
Quarterly Schedule A in Nassau and Niagara Counties
Report transactions for the period September 1, 2020, through November 30, 2020.
Instructions
Who must file Part 2 – Niagara County
Complete Form ST-100.2, Quarterly Schedule A, if you make Report sales of food and drink; rents from hotel/motel room
sales or provide any of the taxable services listed below in Nassau occupancy; and admissions charges, club dues, and cabaret
County or Niagara County, or both, as follows: charges in Niagara County. List the sales for Niagara County on the
• Nassau County – food and drink; hotel/motel room lines provided if reporting sales outside Lockport and Niagara Falls.
occupancy. Report the three types of taxable sales for the cities of Lockport
and Niagara Falls. After entering your taxable sales and services
• Niagara County – food and drink; hotel/motel room occupancy; in Column D, multiply this amount by the tax rate in Column E and
admissions, club dues, and cabaret charges. enter the resulting tax in Column F.
Within these two counties, several cities require separate reporting
that affects how tax revenues are distributed. For Nassau County, Column totals
sales in the city of Long Beach must be reported separately. Compute and enter in the appropriate boxes the totals of
For Niagara County, sales in the cities of Lockport and Niagara Columns D and F for all entries in Parts 1 and 2 (combined) and
Falls must be reported separately for all three types of services. include these column totals on Form ST‑100, page 2, Columns C
Individual lines are provided on Form ST‑100.2 as required for each and F, in boxes 3 and 5.
city and the remainder of the county.
Examples of taxable sales and services Filing this schedule
Food and drink: Include sales by restaurants or taverns of any File a completed Form ST-100.2 and any other attachments with
food and drink; and sales by caterers, delis, hot dog stands, Form ST‑100 by the due date. Be sure to keep a copy of your
supermarkets, etc., of heated food, sandwiches, or similar completed return for your records.
restaurant‑type prepared foods.
Admissions, club dues, and cabaret charges: Include Need help? and Privacy notification
admission charges to athletic contests, shows, and entertainment See Form ST-100-I, ST-100 Quarterly Instructions.
events; social and athletic club dues; and charges for cabarets
and clubs.
If you must file Form ST‑100.2, you must also complete
Form ST-100, New York State and Local Quarterly Sales and Use
Tax Return. Report in Step 3 of Form ST‑100 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‑100.
Specific instructions
Identification number and name – Print the sales tax identification
number and legal name as shown on Form ST‑100 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 X in the Are you claiming
any credits box on page 1 of Form ST‑100 and include the credit
amount in the total amount of credits claimed box.
You must also complete and submit Form ST‑100‑ATT, Quarterly
Schedule CW, 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‑100.2. 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-100.2 (9/20) Page 2 of 2
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