Tax Law, §§ 1136, 1137-A, 1251
(a)
General.
(1) Every person who is required to register
with the Department of Taxation and Finance, or who voluntarily registers, is
required to file returns in accordance with the provisions set forth herein.
Returns must be made on forms prescribed by the Department of Taxation and
Finance. It is the department's practice to mail preaddressed sales and use tax
returns to registered vendors and it is preferable that such preaddressed
returns be used. If a preaddressed return is not received by a person required
to file, it is such person's responsibility to obtain a return from the
department. No registrant is excused from liability for failure to report and
pay the tax because he has failed to receive a preaddressed return form. Filing
may be on a monthly, quarterly or annual basis in accordance with the
provisions of sections 1136 and 1137-A of the Tax Law and this
section.
(2) Returns are to be
filed in accordance with the instructions provided by the department.
(3) Sole proprietors must file returns in the
business name as it appears on the certificate of authority.
(4) Partnerships, including joint ventures,
must file returns in the business name as it appears on the certificate of
authority.
(5) Returns for a single
vendor, with more than one location, are to be filed on a consolidated basis.
However, a vendor may request, in writing, approval to file separately for each
business location. Any vendor who at the effective date of this Part has been
filing returns separately for separate locations must continue to do so. The
method of filing shall not be changed without prior written approval. The total
taxable receipts and purchases subject to use tax at all locations are to be
included in total receipts for purposes of determining the obligation to file
monthly, regardless of whether the filing is on a consolidated or single
location basis.
(6) All returns
must be accompanied by payment of the full amount due (see section
533.4
of this Part). Failure to pay the tax due with the return may result in the
issuance of a notice and demand. However, whether or not a notice and demand is
issued, the department may proceed with the remedies provided in section
1141 (a) of the Tax
Law.
(7) Every return filed must
contain a full, complete and accurate disclosure of the information required,
and shall be prepared in accordance with the instructions provided by the
department and pursuant to this section. If a return does not fully disclose
the required information, it may be considered incorrect or insufficient, and
the Department of Taxation and Finance may determine the tax due as provided in
section
1138 of the Tax Law. See section
533.2(g)
of this Part for provisions relating to incorrect or insufficient
returns.
(8) Any person failing to
file a return required by sections 1136 and 1137-A of the Tax Law, may be
subject to the criminal penalties prescribed by section 1817 of the Tax Law.
(b)
Part quarterly filing.
Part quarterly is hereinafter referred to as
monthly. Every person required to register whose taxable
receipts, amusement charges, rents, and purchases subject to use tax, total
$300,000 or more in any quarter of the preceding four quarters must file a
monthly return each month. This monthly return shall be long-form unless a
person is eligible to use, and elects to use the short form. Paragraph (1) of
this subdivision discusses the long-form, and the short-form is discussed in
paragraph (2) of this subdivision. In both long form filing and short form
filing, the monthly return for the third month of a quarter must be combined
with the quarterly return as a single return.
(1) Long-form.
A long-form return is based on the actual figures for each
month. Monthly long-form returns shall be filed on or before the 20th day of
the month following the month for which the tax is due. A properly completed
monthly long-form return must be prepared in accordance with the instructions
provided by the Department of Taxation and Finance. It shall include completed
schedules, if required. The return must show:
(i) the name, address and identification
number of the vendor, recipient of amusement charges or operator of a
hotel;
(ii) gross amount, to the
nearest whole dollar, of sales of tangible personal property and services, food
and drink, amusement charges and rents;
(iii) amount, to the nearest whole dollar, of
taxable sales of tangible personal property and services, food and drink,
amusement charges and rents;
(iv)
amount, to the nearest whole dollar, of purchases subject to use tax;
(v) amount of sales and use taxes;
(vi) credits claimed and prepayments, if
any;
(vii) sales and use taxes
due;
(viii) late filing charge,
penalties and interest, if any, and total amount due;
(ix) the signature of the vendor, officer or
employee of the vendor signing the return and the individual's title;
(x) the signature and address of a preparer,
if other than the vendor; and
(xi)
the date prepared.
The quarterly return serves as a monthly return for the
last month of a quarter and a reconciliation for the quarter. A properly
completed quarterly return shall be prepared in accordance with the
instructions provided. It shall include completed schedules, if required. It
shall include the same information as in the monthly return, except that
subparagraph (vi) of this paragraph shall include credits claimed, amount
remitted on monthly return for the first two months in a quarter, and
prepayment, if any.
(2) Short-form.
Persons who are required to file a monthly return may elect
to use a monthly return, short-form, only if they have filed returns for each
of the four quarters immediately preceding the month covered. The short-form
method requires the taxpayer to file two monthly returns and a quarterly
reconciling return. An amount equal to one third of the total amount of the tax
paid in the corresponding quarter of the previous year, adjusted for rate
changes, is to be paid for each of the first two months of the quarter. For the
third and final month of the quarter, a quarterly return must be filed
reporting actual figures for the quarter. On this quarterly return credit may
be taken for amounts paid in the previous two months. Monthly short-form
returns must be filed on or before the 20th day of the month following the
month for which the tax is due. A properly completed monthly short-form return,
filed for each of the first two months of the quarter, is to be prepared in
accordance with the instructions available from the Department of Taxation and
Finance and must show:
(i) the name,
address and identification number of the vendor, recipient of amusement
charges, or operator of a hotel;
(ii) total State and local taxes due in the
comparable quarter of the prior year, adjusted for rate changes;
(iii) tax due, computed as one third of the
amount in (ii) of this paragraph;
(iv) credits claimed and prepayments, if
any;
(v) sales and use taxes
due;
(vi) late filing charge,
penalties and interest, if any, and total amount due;
(vii) the signature of the vendor, officer or
employee of the vendor signing the return and the individual's title;
(viii) the signature and address of preparer,
if other than the vendor;
(ix) the
date prepared; and
(x) the names of
the localities for which adjustments were made, and the amount of each
adjustment.
(3) The
quarterly return serves as a monthly return for the last month of a quarter and
a reconciliation for the quarter. A properly completed quarterly return is to
be prepared in accordance with the instructions provided by the Department of
Taxation and Finance. It must include completed schedules, if required. The
return must show:
(i) the name, address,
identification number and type of business of the vendor, recipient of
amusement charges, or operator of a hotel;
(ii) gross amount, to the nearest whole
dollar, of sales of tangible personal property and services, food and drink,
amusement charges and rents;
(iii)
amount, to the nearest whole dollar, of taxable sales of tangible personal
property and services, food and drink, amusement charges and rents for each
jurisdiction, and totals of all jurisdictions;
(iv) amount, to the nearest whole dollar, of
purchases subject to use tax, for each jurisdiction, and totals of all
jurisdictions;
(v) amount of sales
and use taxes for each jurisdiction, and totals of all jurisdictions;
(vi) credits claimed, amount remitted on
monthly returns for the first two months in a quarter, and prepayments, if
any;
(vii) sales and use taxes
due;
(viii) late filing charge,
penalties and interest, if any, and total amount due;
(ix) the signature of the vendor, officer or
employee of the vendor signing the return and the individual's title;
(x) the signature and address of a preparer,
if other than the vendor; and
(xi)
the date prepared.
(c)
Quarterly filing.
(1) Every person required to register with
the Department of Taxation and Finance, including show vendors, who have
taxable receipts, amusement charges, rents and purchases subject to use tax
that total less than $300,000 in each of the four preceding quarters, must file
a quarterly return. However, such persons may elect to file monthly returns in
accordance with subdivision (b) of this section.
(2) A quarterly return shall be filed as
follows:
| (i) March 20 |
-for the period December 1 of the prior year to the
last day of February; |
| (ii) June 20 |
-for the period March 1 through May 31; |
| (iii) September 20 |
-for the period June 1 through August 31; |
| (iv) December 20 |
-for the period September 1 through November 30. |
(3)
A properly completed quarterly return is to be prepared in accordance with the
instructions provided by the Department of Taxation and Finance. It must
include completed schedules, if required. The return must show:
(i) the name, address, identification number
and type of business of the vendor, recipient of amusement charges, or operator
of a hotel;
(ii) gross amount, to
the nearest whole dollar, of sales of tangible personal property and services,
food and drink, amusement charges and rents;
(iii) amount, to the nearest whole dollar, of
taxable sales of tangible personal property and services, food and drink,
amusement charges and rents for each jurisdiction, and totals of all
jurisdictions;
(iv) amount, to the
nearest whole dollar, of purchases subject to use tax, for each jurisdiction,
and totals of all jurisdictions;
(v) credits claimed and prepayments, if
any;
(vi) sales and use taxes
due;
(vii) late filing charge or
penalties and interest, if any, and total amount due;
(viii) the signature of the vendor, officer
or employee of the vendor signing the return and the individual's
title;
(ix) the signature and
address of a preparer, if other than the vendor; and
(x) the date prepared.
(d)
Annual return.
(1) Every person required to register with
the Department of Taxation and Finance (see section
533.1 of
this Part and Parts 539 and 540 of this Title) only because such person is
purchasing or selling tangible personal property for resale and who is not
required to collect any tax or pay any tax directly to the department must file
a return annually in accordance with the provisions of this
subdivision.
(2) Any person
required to file quarterly returns whose total tax due for the four most recent
quarterly periods for which data is available for such person within the most
recent six quarters for which data is available did not exceed $3,000 may file
a return annually in lieu of filing quarterly.
(3)
(i)
Each year, the department will review its records in order to identify persons
who may have become eligible to file annual returns. The department will notify
such persons of the change in their filing status to annual filing. Such a
notice will include:
(a) the effective date
and period for which the person's first annual return will be required to be
filed; and
(b) instructions as to
when the person's last quarterly return is required to be filed.
(ii) Where a person so notified
wishes to continue its current filing status or is, in fact, not eligible to
file on an annual basis, such person must contact the department and indicate
that the person does not wish to file annually, but wishes to continue its
current filing status, or that the person is not eligible to file annual
returns. The department should be contacted with in 30 days of the date of the
notice.
(iii) Those persons
eligible to file annual returns under paragraph (2) of this subdivision who
are, for any reason, not notified by the department to file returns annually
may contact the department to elect to file returns annually in lieu of
quarterly provided such a person's total tax due for the succeeding 12-month
period can reasonably be expected not to exceed $3,000. Upon confirmation that
such a person is eligible to file annually, the department will reclassify the
person as an annual filer.
(4)
(i)
Annual filers must file their returns for annual periods beginning on March 1st
and ending with the last day of February in the subsequent year. The returns
must be filed with the department on or before March 20th of each such
subsequent year.
(ii) Quarterly
filers who become annual filers pursuant to the department's yearly
reclassification must file their last quarterly returns for the quarterly
period that ends immediately prior to the date on which the next annual period
begins (i.e., December-February) in accordance with
instructions provided in the notification issued pursuant to paragraph (3) of
this subdivision and in accordance with such other applicable instructions.
Annual returns must then be filed for the next and subsequent annual periods
succeeding this last quarterly period.
(iii) Quarterly filers electing to file
annually who are reclassified to annual filers after the date on which an
annual period has begun must report their sales and use tax activities for that
entire annual period and may claim a credit for taxes paid with any quarterly
returns previously filed during such annual period.
(5) A properly completed annual return is to
be prepared in accordance with the instructions provided by the department. The
return must include completed schedules, if required, and must show, for
example, the following information:
(i) the
name, address and identification number of the vendor, recipient of amusement
charges, or operator of the hotel;
(ii) the gross amount, to the nearest whole
dollar, of sales of tangible personal property and services, food and drink,
amusement charges, and rents;
(iii)
the amount, to the nearest whole dollar, of taxable sales of tangible personal
property and services, food and drink, amusement charges and rents for each
jurisdiction, and the totals of all jurisdictions;
(iv) the amount, to the nearest whole dollar,
of purchases subject to tax for each jurisdiction, and the totals of all
jurisdictions;
(v) the amount of
sales and use taxes for each jurisdiction, and the totals of all
jurisdictions;
(vi) credits claimed
and prepayments, if any;
(vii) the
sales and use taxes due;
(viii)
late filing charges, penalties and interest, if any, and the total amount
due;
(ix) the signature of the
vendor, recipient of amusement charges, or hotel operator (or of the officer,
partner, or employee signing the return on the entity's behalf) and the
individual's title;
(x) the
signature and address of a preparer - if other than the vendor, recipient of
amusement charges, or hotel operator; and
(xi) the date signed by (or on behalf of) the
vendor, recipient of amusement charges, or hotel operator.
(6) If the total tax due from a person
required to file a return is in excess of $3,000 at any time during the course
of the annual period, such person must commence filing quarterly or monthly
returns as required by section 1136 of the
Tax Law and the preceding provisions of this section. On the first return so
required, such person must report and pay any tax due for the period commencing
with the beginning of the abridged annual period. Failure to do so may result
in penalty and interest being charged from the date a quarterly or monthly
return should have been filed.
(e)
Final returns.
(1) A vendor who ceases operation, sells his
business, or changes the organizational form of the business must file a final
return within 20 days after the occurrence of such event.
(2) The return must indicate the actual
period covered by the return, calculated from the first day of the period in
which the event occurred to the final day of business.
(3) The final return is to be on a return for
the period in which such event occurs, and must be clearly marked at the top,
"FINAL RETURN". Monthly filers are also required to file a final quarterly
return.
Example:
A monthly filer changes from a partnership form of business
to a corporate form effective January 5, 1980. Such vendor must, by January 20,
1980, file a monthly return for December 1979, and no later than January 25,
1980, the partnership vendor must file as a final return a quarterly return for
the period December 1, 1979 January 5, 1980. The corporation will be required
to register to obtain a new certificate of authority and file monthly and
quarterly returns as required by section 1136 of the
Tax Law and the preceding provisions of this section.
(4) The final return is to be completed as
set forth in paragraph (b)(3) of this section.
(5) The final return must be accompanied with
payment of all taxes due, from the first day of the period to the final day of
business, as well as any tax collected on a bulk sale, penalties and interest
due, and must be accompanied by the certificate of authority to collect
taxes.
(f)
Report of casual sale.
(1)
(i) Except with respect to the sales of motor
vehicles, snowmobiles, vessels and all terrain vehicles required to be
registered or titled by the Department of Motor Vehicles, any person in New
York State making a taxable sale of tangible personal property or services in
New York State, and who is not required to file periodic returns under
subdivision (a) of this section, must collect the tax on such sale and file a
report of casual sale.
(ii) With
respect to the sale of a motor vehicle, snowmobile, vessel or all terrain
vehicle required to be registered or titled by the Department of Motor
Vehicles, by a person not required to file periodic returns under subdivision
(a) of this section, sales tax should not be collected by the seller. Instead,
the purchaser must pay any tax due to the county clerk, Commissioner of Motor
Vehicles or directly to the Department of Taxation and Finance as provided for
in section
531.6(f)
of this Title.
Example 1:
A homeowner sells his home which includes a refrigerator,
drapes and some furniture. The refrigerator, drapes and furniture are sold for
$900. The homeowner is required to collect the tax on the sale of the
refrigerator, drapes and furniture, and report it on a report of casual
sale.
Example 2:
An exempt organization maintains a hot dog stand at a
county fair. The exempt organization is required to collect the tax on its
sales and file a report of casual sale.
Example 3:
A chamber of commerce holds a dinner-dance in order to
raise funds for the benefit of City A to purchase playground equipment. The
chamber of commerce is required to collect the tax on the total receipt and
file a report of casual sale.
Cross-reference:
For exempt sales at a private residence, see section
528.19
of this Title. For taxable sales by an exempt organization, see Part 529 of
this Title. For the taxability of admission charges, see section
527.10 of this
Title. For imposition of the compensating use tax, see Part 531 of this Title.
For taxable sales of motor vehicles, snowmobiles, vessels and all terrain
vehicles, see section
531.6(f)
of this Title.
(2) A casual sale report form may be obtained
from the Department of Taxation and Finance by contacting the Taxpayer
Assistance Bureau at the phone number or address listed in section
525.3(c)
of this Title. The report must be filed within 20 days from the date of the
sale.
(3) A properly completed
report is to be prepared in accordance with the instructions provided by the
Department of Taxation and Finance.
(4) In the case of a sale at a private
residence conducted by an auctioneer, sheriff or other third party, who is a
registered vendor, such sale is to be reported on the return that the
registered vendor files covering the reporting period in which the sale was
made.
(g)
Returns
of show vendors.
(1) A show vendor is
required to file a New York State and local sales and use tax return whether or
not the vendor participated in a show or made any sales in the period covered
by the return.
(2) A properly
completed New York State and local sales and use tax return submitted by a show
vendor is to be prepared in accordance with the provisions of this
section.
(h)
Report of show.
(1) Promoters of shows
are required to submit a report of show for each show within 20 days after the
end of any month in which a show or shows were held. However, if the dates of a
single show include the last day of one month and the first day of the next
month, that show may be reported as though all show dates occurred in the
second month. Each copromoter of a show must submit a report of show and
cross-reference with each of the other copromoters.
(2) The report of show is required to be
submitted by each promoter of a show and must include the following information
for each show:
(i) name, address and employer
identification number, if any;
(ii)
location of show and show permit number;
(iii) dates of show;
(iv) list of all vendors participating in the
show being reported, including names, addresses and certificate of authority
numbers;
(v) a separate listing is
required of all vendors making tax exempt sales, including name, address,
identification number, if any, and type of goods or services sold. However,
vendors selling only nontaxable foods need not be so listed;
(vi) every report of show must be signed by
the promoter and dated;
(vii) mail
report of show to Taxpayer Assistance Bureau, W.A. Harriman Campus, Albany, NY
12227; and
(viii) the permit to
operate a show must be surrendered with the report of show covering the last
show for which the permit was issued.
(3) Failure to comply with any of the
requirements for promoters may, after an opportunity for a hearing has been
afforded, result in the revocation of all existing show permits and/or denial
of any show permits for up to six months. In addition, any promoter willfully
failing to file a report, or willfully filing a false report, may be subject to
the criminal penalties prescribed by section 1817 of the Tax Law and the Penal
Law.
(i)
Timeliness.
(1) Returns must be filed
on or before the due date specified in subdivisions (b) through (h) of this
section.
(2) An extension of time
for filing may be granted, for a maximum of three months, on application to the
Processing Division, for good cause shown.
(i)
The application shall be in writing, and shall state in detail the reason for
requesting the extension.
(ii) The
granting of the extension is in the sole discretion of the Processing
Division.
(iii) If the extension is
granted, a vendor shall:
(a) file a tentative
return on the ordinary due date, showing an estimated amount of tax due the
State and for each locality, remit the total estimated tax; and
(b) file a completed return on or before the
extended due date, and remit the total tax less the total tax previously paid,
if any.
Cross-reference:
For mailing rules, see section
535.1
and Part 2399 of this Title. For penalty and interest for failure to file
within the statutory time, see Part 536 of this Title.
