New York Sales & Use Tax — ST-100 / ST-810 Return

Determine whether the business has sales tax nexus in New York (physical or economic) and verify it holds a valid Certificate of Authority from the NYS Department of Taxation and Finance. New York's economic nexus threshold is an AND test — the seller must exceed BOTH $500,000 in gross receipts from TPP delivered in NY AND 100 transactions in the prior four sales tax quarterly periods (Tax Law §1101(b)(8)(iv)). This is unique among US states; failing either prong means no economic nexus.

Identify the assigned filing frequency — annual, quarterly, part-quarterly (monthly with quarterly return), or PrompTax (EFT accelerated) — based on prior-year liability. Note that New York sales tax quarters are NON-CALENDAR: Q1 runs March 1–May 31 (due June 20), Q2 June 1–August 31 (due September 20), Q3 September 1–November 30 (due December 20), and Q4 December 1–February 28/29 (due March 20). Sellers with annual liability exceeding $500,000 are required to remit by EFT within 3 business days of each PrompTax period even though they still file quarterly returns.

Classify each product or service line as taxable or exempt under New York Tax Law Articles 28 and 29, then assign the correct combined rate based on delivery location. Key NY-specific rules: clothing and footwear under $110 per item (not per transaction) are exempt from state and NYC local tax under §1115(a)(1) — but some non-NYC counties do not exempt the local portion; SaaS and canned software are taxable as pre-written computer software under §1101(b)(6) and TSB-A-13(22)S; grocery food is exempt but all food sold by restaurants is taxable under §1105(d); manufacturing equipment directly and predominantly used in production (≥50%) is exempt under §1115(a)(12); professional services (legal, accounting, consulting) are not taxable. Rates range from 7.00% (some upstate counties) to 8.875% in New York City (4% state + 4.5% NYC + 0.375% MCTD).

Compile gross sales, exempt sales, and taxable sales by jurisdiction to populate Form ST-100 (quarterly filers) or ST-810 (monthly large filers). If the business makes sales in the MCTD, complete Schedule ST-100.3 to separately report and remit the 0.375% MCTD surcharge. If sales span multiple sub-jurisdictions, complete ST-100.7 for sub-jurisdiction detail. Verify that use tax is self-assessed on any taxable purchases made from out-of-state vendors who did not collect NY tax (e.g., a NYC business buying furniture from a New Hampshire retailer owes use tax at the NYC rate of 8.875%).

Perform a final pre-submission review, then file and pay through the NYS DTF Online Services portal at tax.ny.gov. PrompTax filers must remit by EFT within 3 business days of each PrompTax period in addition to the quarterly return. Late filing carries a penalty of up to 10% of tax due under Tax Law §1145(a)(1); late payment also carries up to 10%. The standard statute of limitations is 3 years from the due date or filing date (whichever is later), extending to 6 years on a 25%+ understatement and indefinitely for fraud or unfiled returns.