Form St-04-2 - Westchester County Sales And Use Tax Rate Increase Effective printable pdf download

ST-04-2

(3/04)

Westchester County Sales and Use Tax

Rate Increase

Effective March 1, 2004

Attention:

All Schedule FR filers reporting retail sales of motor fuel

All persons required to collect sales tax, pay

and diesel motor fuel, and fuel taken from inventory, as

compensating use tax, or both: Westchester County has

explained in the Schedule FR instructions, must enter this

enacted legislation to increase its local sales and use tax rate.

information on the Westchester County (outside the cities of

As of March 1, 2004, the combined state and local tax

Mount Vernon, New Rochelle, White Plains, and Yonkers)

rate imposed in Westchester County, outside the cities of

7½% entry line.

Mount Vernon, New Rochelle, White Plains, and

Yonkers, is increased to 7½%. This includes the 4¼% state

Special transitional provisions

tax, the ¼% Metropolitan Commuter Transportation District

All sales and uses occurring on or after March 1, 2004, are

tax, and the 3% Westchester County local tax. This change

taxed at the rate of 7½%, except as provided below:

will affect your tax collections and payments if you make

taxable sales or deliveries to customers, or if you make

(a) Layaway sales

taxable uses, in Westchester County.

Receipts may be reported at the lower rate of 7% only if the

Generally, the rates of tax imposed within the cities of

following conditions are met:

Mount Vernon, New Rochelle, White Plains, and Yonkers

(1) before November 1, 2003, a written agreement was

are not affected by the tax rate increase described in this

made and the item sold was segregated from other

notice. However, the rate of tax imposed on sales of

similar property in the possession of the vendor; and

residential utilities in the White Plains School District

(S. D.) is increased to 6%.

(2) before March 1, 2004, the purchaser has paid at least

10% of the sales price.

Therefore, beginning March 1, 2004, all taxable sales and

uses in Westchester County, outside the cities of Mount

(b) Utility bills for gas and electricity based on meter

Vernon, New Rochelle, White Plains, and Yonkers, are

readings

subject to tax at the 7½% rate, except as otherwise

If the meter is read on or after March 1, 2004, and the

provided by the special transitional provisions below.

number of days from March 1, 2004, to the date of the meter

Reporting requirements

reading is more than half the total number of days covered

All taxable sales made in Westchester County, outside the

by the bill, report sales of these services at the higher rates of

cities of Mount Vernon, New Rochelle, White Plains, and

3% for residential use and 7½% for nonresidential use.

Yonkers, reported on sales and use tax returns Form ST-100,

Form ST-101, Form ST-102, and Form ST-810, must be

Report charges for services furnished on or after the date of

reported on the Westchester County (outside the cities of

the first bill dated in March 2004, at the higher rate of 7½%.

Mount Vernon, New Rochelle, White Plains, and Yonkers)

7½% entry line.

Report charges for services furnished before the date of the

first bill dated in March 2004, at the lower rate of 7%, even

All Schedule B filers reporting sales of residential gas

though the services may be furnished on or after March 1,

(including propane in containers of 100 pounds or more),

2004.

electricity, and steam, must enter this information on the

(d) Telephone answering services

Westchester County (outside the New Rochelle S. D., the

White Plains S. D., and the cities of Mount Vernon and

Prorate receipts that cover a period beginning before and

Yonkers) 3% entry line of Schedule B, Part 1. Sales of

ending on or after March 1, 2004. Receipts for the period

residential gas (including propane in containers of 100

prior to March 1, 2004, must be reported at the lower rate of

pounds or more), electricity, and steam, in the White Plains

7%. Report receipts for the period on and after March 1,

S. D. must be reported on the White Plains S. D. 6% entry

2004, at the higher rate of 7½%.

line of Schedule B, Part 1. Sales of coal, fuel oil, and wood

(e) Social and athletic club dues

(for heating) for residential use must be reported on the

Westchester County (outside the cities of Mount Vernon,

Regardless of the date a bill is mailed, report all bills

New Rochelle, and Yonkers) 3% entry line of Schedule B,

covering any period that begins on or after March 1, 2004, at

Part 2.

the higher rate of 7½%. Report all bills covering periods that

begin before March 1, 2004, at the lower rate of 7%.

All Schedule Q filers reporting sales of property or services

eligible for exemption to a Qualified Empire Zone Enterprise

(QEZE) must enter this information on the Westchester

County (outside the cities of Mount Vernon, New Rochelle,

White Plains, and Yonkers) 3% entry line.

Form St-04-2 - Westchester County Sales And Use Tax Rate Increase Effective

Related Articles

Related forms

Related Categories