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Department of Taxation and Finance Quarterly Schedule H
Report of Clothing and File as an attachment to Form ST-100
Footwear Sales Eligible For 4th quarter tax period:
December 1, 2020, through February 28, 2021
for Exemption Include with
Due date: Form ST-100
Monday, March 22, 2021 421
Sales tax identification number Legal name (Print ID number and name as shown on Form ST-100 or Certificate of Authority)
Who must file Part 1 – Sales made in jurisdictions that do not
Complete Form ST-100.7, Quarterly Schedule H, if you file charge local tax
Form ST-100, New York State and Local Quarterly Sales and Use
Tax Return, and you sold clothing and footwear costing less than You must complete Part 1, even though you owe no tax on these
$110 per item or pair. sales. Each location listed in Part 1 relies on the information
reported to make important tax decisions.
Sales of eligible clothing and footwear costing less than $110 are exempt
from the 4% New York State (NYS) sales tax, and the ⅜% tax in the Column C – Sales eligible for exemption – Report in Column C
Metropolitan Commuter Transportation District (MCTD) in those localities sales of eligible clothing and footwear for each jurisdiction on the
that provide the exemption, as well as some local taxes. appropriate line.
Local taxing jurisdictions in the state also may elect to exempt After entering information for all jurisdictions required, add the
sales of eligible clothing and footwear from their local tax rate. This amounts in Column C and enter the total in the column totals box of
election may only be made once a year to cover the annual period Part 1, on page 2. Include this amount on Form ST-100, page 1, in
March 1 through February 28/29. For a listing of jurisdictions that box 1, Gross sales and services. Do not transfer this amount to any
exempted the local tax during this period, see Publication 718-C, other form or schedule.
Sales and Use Tax Rates on Clothing and Footwear. Report in Column D
Column D – Purchases eligible for exemption –
If a local jurisdiction does not elect to exempt these sales, tax will purchases of eligible clothing and footwear for each jurisdiction on the
be charged at the local rate only. appropriate line. Do not include purchases for resale.
For a detailed list of eligible clothing and footwear, see TSB-M-06(6)S, After entering information for all jurisdictions required, add the
Year-Round Sales and Use TaxExemption of Clothing, Footwear, and amounts in Column D and enter the total in the column totals box of
Items Used to Make or Repair Exempt Clothing (Effective April 1, 2006). Part 1, on page 2.
Items not eligible for exemption include, but are not limited to:
Part 2 – Sales made in jurisdictions that charge
• Clothing and footwear that sold for $110 or more per item. local tax
• Costumes or rented formal wear. Column C – Sales subject to tax – Report in Column C sales
• Items made from pearls, precious or semi-precious stones, of eligible clothing and footwear for each jurisdiction on the
jewels, or metals, or imitations thereof, that are used to make or appropriate line. Do not include these amounts on the individual
repair clothing eligible for exemption. jurisdiction lines on Form ST-100.
• Athletic equipment. After entering information for all jurisdictions required, total
• Protective devices, such as motorcycle helmets. Column C and enter the amount in box 7. Include this amount on
Form ST-100, page 2, Column C, in box 3.
Sales of eligible clothing and footwear costing less than $110 in
localities listed in Part 1 are exempt from NYS, MCTD, and local Column D – Purchases subject to tax – Report in Column D
tax. (Sales of eligible clothing and footwear costing less than $110 purchases of eligible clothing and footwear that are subject to use
in localities not listed in Part 1 are subject to local tax. See Part 2). tax for each jurisdiction on the appropriate line. Do not include
purchases for resale.
Sales of clothing and footwear not eligible for exemption are
subject to both NYS and local taxes and should be reported on the Total Column D and enter the amount in box 8. Include this amount
appropriate jurisdiction lines on Form ST-100. on Form ST-100, page 2, Column D, in box 4.
Column F – Sales and use tax – Add the Column C amount to the
Specific instructions Column D amount, multiply the total by the tax rate in Column E,
Identification number and name – Print the sales tax identification and enter the resulting tax in Column F.
number and legal name above, as shown on Form ST-100 or on your
business’s Certificate of Authority for sales and use tax. Also enter your Total Column F and enter the amount in box 9. Include this amount
sales tax identification number at the top of each page where space is on Form ST-100, page 2, Column F, in box 5.
provided.
Credits – Reduce the amount of taxable sales and services to be Filing this schedule
entered on a jurisdiction line by the amount of any credits related File a completed Form ST-100.7 and any other attachments with
to that jurisdiction. If the result is a negative number, show the Form ST-100 by the due date. Be sure to keep a copy of your
negative using a minus sign (-). Mark an X in the Are you claiming completed return for your records.
any credits box on page 1 of Form ST-100 and include the credit
amount in the total amount of credits claimed box. Need help? and Privacy notification
You must also complete and submit Form ST-100-ATT, Quarterly See Form ST-100-I, ST-100 Quarterly Instructions.
Schedule CW, to provide information regarding the types of credits ST-100
you claimed.
50700102210094 Insert Form ST-100.7
inside Form ST-100 H
ST-100.7 (12/20) Page 1 of 3
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