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Quarterly Schedule N

Taxes on Selected Sales and Services

in New York City Only

for Part-Quarterly Filers

Instructions

Report transactions for the period December 1, 2006, through February 28, 2007.

Who must file

• Report receipts (in box 8) from interior cleaning and maintenance services

contracts for a period of 30 days or more (subject to a combined state and

Complete Form ST‑810.5, Quarterly Schedule N for Part-Quarterly Filers, if you

local sales tax rate of 8

⅜

%).

provide any of the following services in New York City:

• Report receipts (in box 9) from credit rating and credit reporting services

• Parking, garaging, or storing of motor vehicles (also file Form ST‑810.5‑ATT,

(subject to the 4% local tax only).

Quarterly Schedule N-ATT for Part-Quarterly Filers).

• Report receipts (in box 10) from miscellaneous personal services, including

• Occupancy of hotels/motels and similar establishments.

beauty, barbering, hair restoring, manicuring, pedicuring, electrolysis,

• Miscellaneous services (see Part 3 for more detailed information).

massage services, and similar services; and charges from sales of services for

If you must file Form ST‑810.5, you must also complete Form ST‑810, New York

the use of weight control salons, health salons, gymnasiums, turkish baths,

State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers.

sauna baths, and similar establishments (subject to the 4% local tax only).

Report in Step 3 of Form ST‑810 any taxable sales and purchases not reported

For the next two services, add the amount in Column C to the amount in

on this or any other schedule.

Column D, if any, multiply the result by the tax rate in Column E, and enter the

result in Column F.

Specific instructions

• For protective and detective services, report receipts from sales in box 11 and

Identification number and name — Print the sales tax identification number

purchases subject to tax for which tax has not been paid in box 12 (subject to

and legal name as shown on Form ST‑810 or on your business’s Certificate of

a combined state and local sales tax rate of 8

⅜

%).

Authority for sales and use tax.

• For interior decorating and design services taxable at the 4

⅜

% rate, report

Credits — Reduce the amount of taxable sales and services to be entered on a

receipts from sales in box 13 and purchases subject to tax for which tax has

jurisdiction line by the amount of any credits related to that jurisdiction. If the

not been paid in box 14. These services are not subject to the tax imposed

result is a negative number, precede it with a minus sign (‑).

on selected services in New York City, but are subject to the 4% tax imposed

by New York State and the

% tax imposed in the Metropolitan Commuter

Compute tax — After entering your taxable receipts (sales and services) in

⅜

Transportation District (MCTD)

Column C as instructed below, multiply Column C by the tax rate in Column E,

and enter the resulting tax in Column F.

Column totals (Parts 1, 2, and 3)

PART 1 — Parking

Enter in the Column totals boxes the totals (Parts 1, 2, and 3 combined) of

Columns C, D, and F; include the totals of Column C and D on Form ST‑810,

If you provide parking, garaging, or storing of motor vehicles in New York City at

page 2, Columns C and D, in boxes 3 and 4, respectively.

facilities other than garages that are part of premises occupied solely as private

PART 4 — Hotel unit fee

one‑ or two‑family dwellings, you must complete both Part 1 of Form ST‑810.5

and Form ST‑810.5‑ATT. If you provide parking services but did not receive

Form ST‑810.5‑ATT, see Need help? on Form ST‑810‑I.

Determine the number of days of occupancy for each unit in your facility. Add

the resulting totals for each unit to determine the total number of days of

New York City — Outside Manhattan: Report receipts (in box 1) from parking

occupancy subject to the hotel unit fee. Enter this total in Part 4, Column C,

services provided in Bronx, Brooklyn (Kings County), Queens, and Staten Island

Total number of days of occupancy. Multiply this number by $1.50 and enter the

(Richmond County).

amount in Part 4, Column E, box 16, Total fee. See TSB‑M‑05(2)S, Fee on Hotel

New York City — In Manhattan: Report receipts (in box 2) from parking

Occupancy in New York City for more information.

services provided in Manhattan (New York County) other than those reported in

Total

boxes 3 and 4.

Add the box 15 amount to the Total fee amount in box 16 and enter the result in

New York City — In Manhattan — certified exempt residents: Report receipts

box 17. Include this amount on Form ST‑810, page 2, Column F, in box 5.

(in box 3) from parking services provided to Manhattan residents who furnished

you with validated certificates of exemption issued by the New York City

Filing this schedule

Department of Finance, taxable at the 10

⅜

% combined rate.

File a completed Form ST‑810.5 and any other attachments with Form ST‑810

New York City — In Manhattan — municipal facilities: Report receipts (in

by the due date. Please be sure to keep a copy of your completed return for your

box 4) from parking services provided by municipal facilities, taxable at the 8%

records.

rate.

Need help? and Privacy notification

PART 2 — Hotel/motel room occupancy

See Form ST‑810‑

, Instructions for Form ST-810.

If you operate a hotel, motel, or similar establishment(s) in New York City, report

rents from room occupancy as follows:

• Report rents (in box 5) for the first 90 days of room occupancy

(subject to a combined state and local sales tax rate of 8

%).

⅜

• Report rents (in box 6) for the 91st through 180th days of room occupancy

(subject to the 4% local tax only).

After 180 consecutive days of occupancy, the room occupant is not required to

pay either state or local sales tax on the charge for room occupancy.

All other sales by hotels, motels, and similar establishments (for example,

restaurant sales or gift shop sales) subject to state and local sales tax should be

reported on Form ST‑810, Step 3, or on other appropriate schedules.

PART 3 — Miscellaneous services

If you provide any of the following types of services in New York City, complete Part 3

of Form ST‑810.5 as follows:

• Report receipts (in box 7) from interior cleaning and maintenance services

contracts for a period of less than 30 days or for occasional cleaning contracts

or maintenance (subject to a combined state and local sales tax rate of 8

%).

⅜

[ST-810.5

02/07 02/02 4]

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Instructions For Form St-810.5 - Quarterly Schedule N For Part-Quarterly Filers - New York Department Of Taxation And Finance

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