Form St-810.7 - Quarterly Schedule H For Part-Quarterly (Monthly) Filers - Report Of Clothing And Footwear Sales Eligible For Exemption - 2015
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3Quarterly Schedule H for
Part-Quarterly (Monthly) Filers
Department of Taxation and Finance
Report of Clothing and
File as an attachment to Form ST-810
Footwear Sales Eligible for
For 3rd quarter tax period:
Exemption
September 1, 2015, through November 30, 2015
Include with
Form ST-810
Due date:
0916
Monday, December 21, 2015
Sales tax identification number
Legal name
(Print ID number and name as shown on Form ST-810 or Certificate of Authority)
Who must file
PART 1– Sales made in jurisdictions that do not
Complete Form ST-810.7, Quarterly Schedule H for Part-Quarterly (Monthly) Filers, if
charge local tax
you file Form ST-810, New York State and Local Quarterly Sales and Use Tax Return
for Part-Quarterly (Monthly) Filers, and you sold clothing and footwear costing less than
You must complete Part 1, even though you owe no tax on these sales. Each location listed in
$110 per item or pair.
Part 1 relies on the information reported to make important tax decisions.
Sales of eligible clothing and footwear costing less than $110 are exempt from the
Column C – Sales eligible for exemption – Report in Column C sales of
4% New York State (NYS) sales tax, the ⅜% tax in the MCTD in those localities that
eligible clothing and footwear for each jurisdiction on the appropriate line.
provide the less-than-$110 exemption, and some local taxes.
After entering information for all jurisdictions required, add the amounts in Column C
Local taxing jurisdictions in the state also may elect to exempt sales of eligible clothing
and enter the total in the column totals box of Part 1, on page 2. Include this amount on
and footwear from their local tax rate. This election may only be made once a year to
Form ST-810, page 1, box 1, Gross sales and services. Do not transfer this amount to
cover the annual period March 1 through February 28/29. For a listing of jurisdictions
any other form or schedule.
that exempted the local tax during this period, see Publication 718-C, Sales and Use
Tax Rates on Clothing and Footwear.
Column D – Purchases eligible for exemption – Report in Column D
purchases of eligible clothing and footwear for each jurisdiction on the appropriate line.
If a local jurisdiction does not elect to exempt these sales, tax will be charged at the
Do not include purchases for resale.
local rate only.
After entering information for all jurisdictions required, add the amounts in Column D
For a detailed list of eligible clothing and footwear, see TSB-M-06(6)S, Year-Round
and enter the total in the column totals box of Part 1, on page 2.
Sales and Use Tax Exemption of Clothing, Footwear, and Items Used to Make or
Repair Exempt Clothing (Effective April 1, 2006).
PART 2 – Sales made in jurisdictions that charge local
The following items are not eligible for exemption:
tax
• Clothing and footwear that sold for $110 or more per item.
Column C – Sales subject to tax – Report in Column C sales of eligible
• Costumes or rented formal wear.
clothing and footwear for each jurisdiction on the appropriate line. Do not include these
amounts on the individual jurisdiction lines on Form ST-810.
• Items made from pearls, precious or semi-precious stones, jewels, or metals, or
imitations thereof, that are used to make or repair clothing eligible for exemption.
After entering information for all jurisdictions required, total Column C and enter the
• Athletic equipment.
amount in box 7. Include this amount on Form ST-810, page 2, Column C, in box 3.
• Protective devices, such as motorcycle helmets.
Column D – Purchases subject to tax – Report in Column D purchases of
eligible clothing and footwear that are subject to use tax for each jurisdiction on the
Sales of eligible clothing and footwear costing less than $110 in localities listed in Part 1
appropriate line. Do not include purchases for resale.
are exempt from NYS, MCTD, and local tax. (Sales of eligible clothing and footwear
costing less than $110 in localities not listed in Part 1 are subject to local tax. See
Total Column D and enter the amount in box 8. Include this amount on Form ST-810,
Part 2).
page 2, Column D, in box 4.
Sales of clothing and footwear not eligible for exemption are subject to both NYS
Column F – Sales and use tax – Add the Column C amount to the Column D
and local taxes and should be reported on the appropriate jurisdiction lines on
amount, multiply the total by the tax rate in Column E, and enter the resulting tax in
Form ST-810.
Column F.
Specific instructions
Total Column F and enter the amount in box 9. Include this amount on Form ST-810,
page 2, Column F, in box 5.
Identification number and name – Print the sales tax identification number
and legal name above, as shown on Form ST-810 or on your business’s Certificate of
Filing this schedule
Authority for sales and use tax. If you file single pages (e.g., printed from Web site),
also enter your sales tax identification number at the top of each page where space is
File a completed Form ST-810.7 and any other attachments with Form ST-810 by the
provided.
due date. Be sure to keep a copy of your completed return for your records.
Credits – Reduce the amount of taxable sales and services to be entered on a
Need help? and Privacy notification
jurisdiction line by the amount of any credits related to that jurisdiction. If the result is
a negative number, precede it with a minus sign (-). Mark an X in the Are you claiming
See Form ST-810-I, Instructions for Form ST-810.
any credits box on page 1 of Form ST-810 and include the credit amount in the total
amount of credits claimed box.
You must also complete Form ST-810-ATT, New York State and Local Quarterly
Sales and Use Tax Credit Worksheet for Part-Quarterly (Monthly) Filers, to provide
information regarding the types of credits you claimed.
ST-810
Insert Form ST-810.7
H
inside Form ST-810
80700111150094
ST-810.7 (11/15) Page 1 of 3
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