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Annual Schedule H

New York State Department of Taxation and Finance

Report of Clothing and Footwear Sales Eligible

File as an attachment to Form ST-101

for Exemption

For the periods:

March 1, 2003, through May 31, 2003

August 26, 2003, through September 1, 2003

Include with

Form ST-101

January 26, 2004, through February 1, 2004

A04

Due date:

Monday, March 22, 2004

Sales tax identification number

Legal name

(Print ID# and name as shown on Form ST-101 or Certificate of Authority )

Use this form to report transactions for the following periods:

Total Column C, and include the amount on Form ST-101, page 1, box 1,

Gross sales and services . Do not transfer this amount to any other form or

• March 1, 2003, through May 31, 2003,

schedule. Report these sales only on Form ST-101, page 1, box 1 as part of

• August 26, 2003, through September 1, 2003, and

your Gross sales and services .

• January 26, 2004, through February 1, 2004.

Column D — Purchases eligible for exemption — Report in Column D

Who must file

purchases of eligible clothing and footwear for each jurisdiction on the

appropriate line. (Do not include purchases for resale.)

Complete Form ST-101.7, Annual Schedule H, if you file Form ST-101,

New York State and Local Annual Sales and Use Tax Return, and you sold

any clothing or footwear eligible for exemption from the state sales and use

Sales made in jurisdictions that charge the local tax

PART 2

tax during the periods March 1, 2003, through May 31, 2003; August 26,

2003, through September 1, 2003; and January 26, 2004, through

Column C — Sales subject to tax — Report in Column C sales of eligible

February 1, 2004.

clothing and footwear for each jurisdiction on the appropriate line. (Do not

include these amounts on the individual jurisdiction lines on Form ST-101.)

Clothing and footwear eligible for exemption means clothing and footwear

for humans that sold for less than $110 per item and was exempt from the

After entering information for all jurisdictions required, total Column C, and

state sales and use tax.

enter the amount in box 1. Include this amount on Form ST-101, page 2,

Column C, in box 3.

Items eligible for exemption include athletic clothing, as well as fabric,

thread, yarn, buttons, snaps, hooks, zippers, and other items used to make

Column D — Purchases subject to tax — Report in Column D purchases

or repair clothing, that became part of the clothing.

of eligible clothing and footwear that is subject to use tax for each

jurisdiction on the appropriate line. (Do not include purchases for resale.)

For a detailed list of eligible clothing and footwear, see TSB-M-03(4)S.

Total Column D, and enter the amount in box 2. Include this amount on

The following items are not eligible for exemption:

Form ST-101, page 2, Column D, in box 4.

• Clothing and footwear that sold for $110 or more per item.

Column F — Sales and use tax — Add the Column C amount to the

• Costumes or rented formal wear.

Column D amount, multiply the total by the tax rate in Column E, and enter

• Items made from pearls, precious or semi-precious stones, jewels, or

the resulting tax in Column F.

metals, or imitations thereof, that are used to make or repair clothing

eligible for exemption.

Total Column F and enter the amount in box 3. Include this amount on

Form ST-101, page 2, Column F, in box 5.

• Athletic equipment.

• Protective devices, such as motorcycle helmets.

Local taxing jurisdictions in the state also may elect to exempt sales of

Vendor collection credit

eligible clothing and footwear from their local tax rate. If a local jurisdiction

You may take the vendor collection credit only against sales on which state

does not elect to exempt these sales, tax will be charged at the local rate

tax is due. Since all sales reported on Form ST-101.7 are exempt from the

only. Sales of clothing and footwear not eligible for exemption are subject

state tax, the vendor collection credit does not apply to these sales.

to both state and local taxes and should be reported on the appropriate

jurisdiction lines on Form ST-101.

Filing this schedule

Specific instructions

File a completed Form ST-101.7 and any other attachments with

Identification number and name — Print the sales tax identification

Form ST-101 by the due date. Please be sure to keep a copy of your

number on pages 1 and 5, and legal name as shown on Form ST-101 or on

completed return for your records.

your business's Certificate of Authority for sales and use tax.

Sales made in jurisdictions that do not charge the local tax

PART 1

You must complete Part 1, even though you owe no tax on these sales.

(continued on page 6)

Each location listed in Part 1 relies on the information reported to make

important tax decisions.

Column C — Sales eligible for exemption — Report in Column C sales of

ST-101

eligible clothing and footwear for each jurisdiction on the appropriate line.

Insert Form ST-101.7

inside Form ST-101

ST-101.7 (2/04)

To order forms, call 1 800 462-8100

Need help? call 1 800 972-1233

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Form St-101 - Schedule H - Report Of Clothing And Footwear Sales Eligible For Exemption - New York State Department Of Taxation And Finance

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