Department of Taxation and Finance                                                                             Quarterly Schedule T
                                                                                                                   File as an attachment to Form ST-100
                       Taxes on Telephone
                       Services                                                                        For 4th quarter tax period:
                                                                                                       December 1, 2020, through February 28, 2021
                                                                                                                                                                            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) 

Take credits that can be identified by jurisdiction on the appropriate line (see instructions on page 2).

 Report sales and purchases subject to tax on telephone services, telephone answering services, and telegraph services (see instructions on page 2).
                    Column A                                         Column B                 Column C             Column D                     Column E   Column F
               Taxing jurisdiction                                   Jurisdiction Taxable sales and services +     Purchases subject to tax    × Tax rate= Sales and use tax
 (S. D. = School District; jurisdictions are listed in county order) code                                                                                  (C + D) x E
 Albany S. D.                                                        AL  0188                          .00                            .00  11%
 Cohoes S. D.                                                        CO  0149                          .00                            .00  11%
 Watervliet S. D.                                                    WA  0193                          .00                            .00  11%
 Hudson S. D.                                                        HU  1036                          .00                            .00  11%
 Poughkeepsie S. D.                                                  PO  1349                          .00                            .00  11⅛%           
 Lackawanna S.D.                                                     LA  1456                          .00                            .00  11¾% 
 Gloversville S. D. (outside city)                                   GL  1788                          .00                            .00  11%
 Gloversville S. D. (inside city)                                    GL  1787                          .00                            .00  11%
 Johnstown S. D. (outside city/in Fulton County)                     JO  1796                          .00                            .00  11%
 Johnstown S. D. (inside city/in Fulton County)  JO  1794                                              .00                            .00  11%
 Batavia S. D.                                                       BA  1859                          .00                            .00  11% 
 Watertown S. D.                                                     WA  2287                          .00                            .00  11%
 Johnstown S. D. (in Montgomery County)                              JO  2734                          .00                            .00  11%
 Glen Cove S. D.                                                     GL  8276                          .00                            .00  11⅝%
 Long Beach S. D.                                                    LO  8290                          .00                            .00  11⅝%
 Niagara County (outside the following)                              NI  2921                          .00                            .00       8%
   Niagara Falls S. D.                                               NI  9203                          .00                            .00  11%
   Lockport (city)                                                   LO  9232                          .00                            .00       8%
 Utica S. D.                                                         UT  3090                          .00                            .00  11¾%
 Orange County (outside the following)                               OR  1373                          .00                            .00  8⅛%
   Middletown S. D.                                                  MI  1374                          .00                            .00  11⅛%
   Newburgh S. D. (outside city)                                     NE   1366                         .00                            .00  11⅛%
   Newburgh S. D. (inside city)                                      NE   1367                         .00                            .00  11⅛%
   Port Jervis (city)                                                PO  1377                          .00                            .00  8⅛%
 Rensselaer S. D.                                                    RE  3810                          .00                            .00  11% 
 Troy S. D.                                                          TR  3843                          .00                            .00  11%
 Ogdensburg S. D.                                                    OG  4052                          .00                            .00  11%
 Schenectady S. D.                                                   SC  4226                          .00                            .00  11% 
 Hornell S. D.                                                       HO  4674                          .00                            .00  10½% 
 Mount Vernon S. D. (outside city)                                   MO  5548                          .00                            .00  11⅜%
 Mount Vernon S. D. (inside city)                                    MO  5571                          .00                            .00  11⅜%
 New Rochelle S. D.                                                  NE  6689                          .00                            .00  11⅜%
 Peekskill S. D.                                                     PE   6512                         .00                            .00  11⅜%
 Rye S. D.                                                           RY   6679                         .00                            .00  11⅜%
 White Plains S. D.                                                  WH  6516                          .00                            .00  11⅜%

                                        Column totals:                                                 .00                            .00
                                                                                              Include this column  Include this column                     Include this column
                                                                                  total on Form ST-100, page 2,  total on Form ST-100, page 2,           total on Form ST-100, page 2, 
                                                                                  Column C, in box 3.             Column D, in box 4.                    Column F, in box 5.

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                                                                                                                                                ST-100.8 (12/20)  Page 1 of 2

                                                                      Taxes on Telephone Services
         Quarterly Schedule T 
                                                                      Report transactions for the period December 1, 2020, through February 28, 2021.
                                   Instructions

Who must file                                                         Filing this schedule 
Complete and file Form ST-100.8, Quarterly Schedule T, if you:        File a completed Form ST-100.8 and any other attachments with 
•  Provide telephone and telegraph service (including residential     Form ST-100 by the due date. Be sure to keep a copy of your 
service) in the city school districts (including the counties and     completed return for your records.
cities in which they are located) listed on Form ST-100.8.
•  Purchased the above services or property without payment of tax    Need help? and Privacy notification
(under direct payment permits, exempt purchase certificates, or       See Form ST-100-I, ST-100 Quarterly Instructions.
otherwise).
If you must file Form ST-100.8, 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 being reported on this or any other schedule.

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  Xin 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.
Compute tax – Enter in Column C your taxable sales of telephone 
services (including telephone answering services) or telegraph 
services to customers located in the taxing jurisdictions listed. 
Report in Column D your purchases of the services listed above 
that were made without payment of tax (under direct payment 
permits, exempt purchase certificates, or otherwise).  
For each jurisdiction, add the Column C amount to the Column D 
amount, multiply the total by the tax rate in Column E, and enter 
the resulting tax in Column F. After entering information for all 
jurisdictions required, separately total Columns C, D, and F. Include 
the column totals on Form ST-100, per column instructions on 
page 1 of this schedule.
Note: Include all other sales of telephone services, telephone 
answering services, or telegraph services in localities not listed 
on Form ST-100.8, in the amount reported on Form ST-100, in 
Step 3. Use Form ST-100 (or other schedules) for reporting other 
purchases subject to tax upon which the tax has not been paid. 
Users who have not paid tax must report their taxable usage 
of utilities purchased in New York on Form ST-100.8, or on the 
appropriate jurisdiction line on Form ST-100.

                                                                                                                       ST-100

                                                                                                        Insert Form ST-100.8
                                                                                                         inside Form ST-100 T

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