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Page 2 of 5 ST-100-I (12/20) ST-100 Quarterly Instructions
Has your address or business information changed? After receiving your final return, we will inactivate your sales tax account.
If you need to update your sales tax mailing address, visit our website; If you discontinue your business and do not file a final tax return, we may
otherwise, call the Sales Tax Information Center (see Need help?) or enter bill you for penalties for failing to file tax returns, which could lead to other
your correct address on Form ST-100. You may also use Form DTF-96, collection activities.
Report of Address Change for Business Tax Accounts, to update your
mailing address, physical address, or designated preparer or filing service Business sold or discontinued
address. If you need to change additional information such as the name, If you are closing your business, mark an X in the box that most closely
ID number, physical address, owner/officer information, business activity, or matches the reason why you are closing. If none of them are appropriate,
paid preparer address (as well as your address), complete Form DTF-95, mark an X in the Other box and enter a brief description of the reason you
Business Tax Account Update. You can get these forms from our website or are filing a final return.
by phone. See Need help?.
If you intend to sell your business or its assets, you must give the purchaser
a copy of Form TP-153, Notice to Prospective Purchasers of a Business or
No tax due? Business Assets. You must also collect any sales tax due on the sale of any
You must file a return even if you had no taxable sales, purchases, or of your business assets and remit it with your final return.
credits to report. Complete Step 1, and write none in boxes 12, 13, and 14
in Step 3 on page 3. Then go to Step 9. Business form changed
There is a $50 penalty for late filing of a no-tax-due return. If you are changing your entity type (for example, you were a sole
proprietor and you are now changing to a partnership, an LLC, or you
Is this your final return? are incorporating), you must file a final return as if you were selling or
If you have permanently discontinued your business, mark an X in the box transferring your business. In addition, you must apply for a new Certificate
and complete Step 2. of Authority at least 20 days before the change in business form takes
place, and file Form AU-196.10, Notification of Sale, Transfer, or Assignment
in Bulk, with the Tax Department at least 10 days before the change takes
Are you claiming any credits? place. Sales tax Certificates of Authority are not transferable.
As a registered vendor, you can claim a credit for sales tax you overpaid,
paid by mistake, or collected but then repaid to your customers. You can
then apply the credit to reduce the tax you owe on your sales tax return. If Step 3 – Calculate sales and use taxes
you are claiming credits on this return, or on any schedules, mark an X in If you are filing Schedule FR, enter the amount from box 18 in box 2 on
the box and enter the amount of credits claimed. You must also complete page 2 of Form ST-100. If you are filing Schedule E, enter the amount from
and submit Form ST-100-ATT, Quarterly Schedule CW. box 1 in box 2a on page 2 of Form ST-100.
Exceptions: This does not apply to credits reported in Step 5 of If you are filing Schedule A, B, H, N, T, or W (or any combination of these),
Form ST-100 (credit for prepaid tax on cigarettes or overpayment being enter the combined totals from the completed schedules in boxes 3, 4, and
carried forward from a prior period); credit for prepaid tax on fuel reported in 5 on page 2 of Form ST-100.
Step 6 of Form ST-100.10, Quarterly Schedule FR; or qualified empire zone
enterprise (QEZE) credits claimed on Form ST-100.1, Quarterly Schedule W. Columns A & B – Taxing jurisdiction and code
You must also complete Form AU-11, Application for Credit or Refund Report each sale of property and services, and each purchase subject to
of Sales or Use Tax, and mail it to the address shown on Form AU-11-I, tax, for the jurisdiction in which the sale was made and delivered and where
Instructions for Form AU-11, to substantiate and document your claim. the purchase was used. Do not report on these jurisdiction lines any
sale or purchase already reported on a schedule.
Step 1 – Return summary Reporting sales of residential solar energy systems equipment
Gross sales and services outside the cities of Auburn, Rome, Utica, Glens Falls, Mount
In box 1, enter the total taxable, nontaxable, and exempt sales and Vernon, New Rochelle, White Plains, and Yonkers
services from your NYS business locations and from locations outside NYS Report receipts from sales and installations of qualifying residential
delivered into the state, including those facilitated for marketplace sellers. solar energy systems equipment for the jurisdiction in which each sale
Exclude sales tax from this amount. Also, do not include sales from was made and delivered at the full tax rate in effect for that jurisdiction.
Form ST-100.10. If a sale occurred in a jurisdiction outside the Metropolitan Commuter
Transportation District (MCTD), use the New York State only 4% tax rate
Nontaxable sales line (code NE 0021) on page 2 to claim a credit for the NYS sales tax. If a
In box 1a, include all sales not subject to tax, whether or not an exemption sale occurred in the MCTD, use the New York State/MCTD 4⅜% tax rate
document was required from the purchaser. line (code NE 8061) on page 3 to claim a credit for the NYS and MCTD
taxes. In claiming a credit, include the receipts from the sale as a negative
Example: A grocery store sells both taxable and nontaxable items, such as number in Column C. If the overall result in Column F is a negative number,
canned fruit. No exemption document is required from the purchaser, since show the negative using a minus sign (-).
canned fruit is an exempt food item. The store would include the amount Do not report in this section sales and installations made in localities that
from these sales of canned fruit in this figure. have enacted a local exemption, where the sales are fully exempt from tax.
Example: An auto parts store sells oil filters to a repair shop. The repair shop Report these sales in Step 1 on page 1, as part of your gross sales.
issues Form ST-120, Resale Certificate, to the auto parts store. The auto
parts store includes the amount from these sales of oil filters in this figure. Special reporting rules for residential sales and installations
made within the cities of Auburn, Rome, Utica, Glens Falls,
Marketplace providers only Mount Vernon, New Rochelle, White Plains, and Yonkers
In box 1b, enter the total amount of taxable sales of tangible personal Sales and installations of residential solar energy systems equipment in the
property in NYS that you facilitated on behalf of your marketplace sellers. cities listed below are subject to local tax. For these cities, report receipts
For more information, see TSB-M-19(2.1)S. from sales and installations of residential solar energy systems equipment
using the blank lines at the end of Step 3. Enter the taxing jurisdiction (city),
jurisdiction code, and tax rate for the jurisdiction in which each sale was
made and delivered. For your return to be properly processed, at the top
Step 2 – Final return information of page 1 of your return you must write Solar energy exemption and the
You must file a final sales tax return if you: name of the city(ies) for which you are reporting these sales.
• cease business operations; City solar Jurisdiction Tax City solar Jurisdiction Tax
• sell, transfer, or assign your business; or equipment code rate equipment code rate
• change the form of your business (for example, from a sole proprietorship Auburn AU 0562 2% Mount Vernon MO 5520 2½%
to a corporation). This requires registration of the new entity, in addition to Rome RO 3013 1½% New Rochelle NE 6523 2½%
filing a final return for the old entity. Utica UT 3019 1½% White Plains WH 5563 2½%
Glens Falls GL 5203 1½% Yonkers YO 6519 3%
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