Instructions For Form St-102-A New York State And Local Annual Sales And Use Tax Return For A Single Jurisdiction Page 2
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13Page 2 of 6 ST-102-A-I (2/04)
Entries in these examples are fictional.
Instructions
Do not use these figures when completing your return.
If no tax is due
You must file a return even if you had no taxable sales and
made no purchases subject to tax. Enter your gross sales
in box 1 and write none in boxes 2c, 3, and 4 in Step 1. Then go
Has your address or business information changed?
Accounts. Obtain forms through fax-on-demand, Internet access,
to Step 5.
or call one of the telephone numbers listed in the Need help?
If you need to update your sales tax mailing address, enter
There is a $50 penalty for late filing of a no-tax-due return.
your correct address next to the preprinted address. If you need
section on page 4.
to change your address for other New York taxes, or change
Telefilers: If you are enrolled in the Telefile program and you
Final return?
other business information such as the name, ID number,
have no tax due this period, call 1 888 829-3769 and follow the
If you have permanently discontinued your business, check
physical address, owner/officer information, or paid preparer
verbal instructions. Keep the confirmation number given at the
the box that follows Final return? , complete the back of your sales
address, complete and send in Form DTF-95, Business Tax
end of the transaction as your proof of filing. Do not file a paper
tax Certificate of Authority and attach it to your Form ST-102-A. (If
Account Update . If only your address has changed, you may use
return for this period.
you are unable to return your certificate, attach an explanation.)
Form DTF-96, Report of Address Change for Business Tax
Step 1
Calculate sales and use taxes due
Box 1 — Total gross sales and services
Albany (3/1/03-5/31/03)
3,440
22
276 96
0179
.08 (8%)
Enter the total taxable, nontaxable, and exempt sales and
Albany (6/1/03-2/29/04)
6,881
43
571 23
.0825
0171
(8¼%)
services from your New York State business locations and from
locations outside New York State delivered into the state.
Exclude sales tax from this amount.
10,321
65
848 19
Albany
0179
1,062
.04
42 48
Preprinted taxing jurisdiction, jurisdiction code, and
tax rate
According to our files, you report sales or use tax in the
11,383
65
890 67
jurisdiction preprinted on your return. We have also preprinted
the jurisdiction code and tax rate for that jurisdiction. If you are
not reporting sales or use tax in this jurisdiction, cross out the
preprinted line. Follow the instructions below for replacing
jurisdictional information.
Entering taxing jurisdictions, jurisdiction codes, and
tax rates
If necessary, replace the preprinted taxing jurisdiction
(Column A), the jurisdiction code (Column B), and tax rate
Column D — Purchases subject to tax
(Column E) with the correct information. If you need to report
more than one jurisdiction, you cannot file Form ST-102-A and
• Purchases outside New York State: Report the full
must file Form ST-101 instead. Obtain form through
amount of purchases made outside New York State of tangible
fax-on-demand, Internet access, or call one of the telephone
personal property and services used in your business in
assistance numbers listed in the Need help? section on page 4.
New York State on which no New York State tax was paid.
• Purchases in New York State in one jurisdiction/use in another
jurisdiction: Report the full amount of any tangible personal
Entries for sales of certain tangible personal property
property or services purchased for use in your business, if the
and services to Qualified Empire Zone Enterprises
tax rate is higher in the jurisdiction where the property or
(QEZEs) granted an exemption from New York State sales and
services are used than the tax rate in the jurisdiction where you
use tax. Refer to the chart on Form ST-102.2-A, Sales and Use
purchased the property or services.
Tax Exemption on Sales to a Qualified Empire Zone Enterprise
(QEZE), and enter the correct information. Use this chart for
Column C — Taxable sales and services
Do not include in Column D purchase of property or services
sales made in jurisdictions that charge the local tax. Jurisdictions
purchased for resale or which are exempt.
Report taxable sales for each jurisdiction in New York
that do not charge the local tax are also listed. If you made sales
State where delivery of sales and services occurred. Do not
In either of the cases above, you may be able to claim a credit for
to QEZEs in more than one locality or subject to different tax
include sales tax in this amount.
tax paid on such purchases in Step 2. See
.
rates, you cannot file Form ST-102-A. You must instead file
Credits against sales and services: Credits that can be
Form ST-101 and Form ST-101.9, Annual Schedule Q .
Contractors: Also report materials purchased in one jurisdiction
identified by locality should be taken on the appropriate line in
but which are incorporated into realty in another. (See Step 2 for
Step 1. If the result is a negative number, enter it in parentheses.
crediting tax paid in the first jurisdiction.)
Entries for sales of clothing and footwear eligible for
Examples of such credits include:
Column E — Tax rate
exemption for the periods March 1, 2003, through
• Tax paid on property purchased in bulk and stored, but not
If necessary, enter the rate that applies to each
May 31, 2003; August 26, 2003, through September 1, 2003;
used by the purchaser, and subsequently shipped for use in
jurisdiction entered in Column A. These rates are listed next to
and January 26, 2004, through February 1, 2004. If your taxing
another jurisdiction.
jurisdiction, jurisdiction code, and tax rate are not preprinted on
the jurisdictions on pages 5 and 6 of these instructions. The tax
• Tax paid on property fabricated, assembled, processed,
rate is preprinted for any jurisdictions that were preprinted on
your return for Parts 1 or 2, or if the preprinted jurisdiction
printed, or imprinted in one jurisdiction, that was shipped for use
your Form ST-102-A.
information is incorrect, refer to the charts on Form ST-102.1-A,
in another jurisdiction.
Sales and Use Tax Exemption on Clothing and Footwear , and
• Tax paid on canceled sales, returned merchandise, and bad
Column F — Sales and use taxes due
enter the correct information. Part 1 is used for sales made in
debts.
Add the amounts in Columns C and D, then multiply the
jurisdictions that charge the local tax. Part 2 is used for sales
total by the tax rate in Column E, one row at a time. Enter the
• Tax paid on construction materials resold or incorporated into
made in jurisdictions that do not charge the local tax. If you
results in Column F [(C + D) x E = F].
realty in another jurisdiction. (Unless the materials were used out
made sales of clothing and footwear eligible for exemption in
of state or otherwise exempt, report tax on materials.)
Column subtotals and totals
localities other than your own jurisdiction or sales subject to
• Tax paid by a veterinarian on drugs and medicines used in
Add Column C and enter amount in box 2c.
different tax rates, you cannot file Form ST-102-A. You must
certain veterinary services.
Add Column D and enter amount in box 3.
instead file Form ST-101 and Form ST-101.7, Annual
Add Column F and enter amount in box 4.
Schedule H. If you made sales of clothing and footwear that
Note: To claim an empire zone (EZ) credit, a credit from your
Add the amounts in Step 1, D and E, to these Column subtotals,
prior return, or a credit that you are unable to associate with a
costs $110 or more in any of these localities, report these sales
and enter the amounts in boxes 5, 6, and 7, Column totals .
particular jurisdiction, see
.
on the appropriate reporting line(s) on Form ST-102-A.
Web site address:
Fax-on-demand forms ordering system: 1 800 748-3676
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