INSTRUCTIONS: NEW YORK STATE AND LOCAL ANNUAL SALES AND USE TAX RETURN (Form ST-101)

Businesses operating in New York owing less than $3,000 in state and local sales and use taxes for a tax year can file their taxes using a form ST-101. This document can be obtained from the website of the New York State Department of Taxation and Finance.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 1: Enter your sales tax identification number, legal and DBA business names, and address.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 2: Step 1 requires you to enter your gross sales and services.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 3: Step 2 contains information about additional schedules which may need to be filed.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 4: In Step 3, calculates sales and use tax owed as instructed for each county in which you do business.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 5: In Step 4, calculate special taxes owed as instructed.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 6: In Step 5, calculate tax credits and advance payments.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 7: In Step 6, calculate your taxes due.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 8: In Step 7, calculate your vendor collection credit or calculate penalty and interest.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 9: In Step 8, calculate the total amount due.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 10: Step 9 requires that you sign and date the form.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 11: If you wish to allow another person to discuss this return with the New York State Department of Taxation and Finance, check the box where indicated and provide all information requested about your designee.

New York State And Local Annual Sales And Use Tax Return ST-101 Step 12: If not required to file by web, mail your return to the address given at the bottom of the last page.