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File sales tax returns

If you're registered for sales tax purposes in New York State, you must file sales and use tax returns quarterly, part-quarterly (monthly), or annually with the department.  Even if your business did not make any taxable sales or purchases during the reporting period, you must file your sales and use tax return by the due date.

If you have taxable receipts of more than $500,000 or have an annual liability for prepaid sales tax on motor fuel and diesel motor fuel exceeding $5 million, you are required to participate in the department's PrompTax program. Other vendors may request to participate in the PrompTax program on a voluntary basis.

If you need to know how to file sales tax returns, Tax Bulletin Filing Requirements for Sales and Use Tax Returns (TB-ST-275) explains the filing requirements.

You can Web File all forms and schedules, including:

  • monthly, quarterly, and annual sales tax returns (the e-file mandate requires most taxpayers to Web File)
  • PrompTax filers submitting Form ST-810
  • no-tax-due returns and final returns
  • the Sales Tax Record of Advance Payment (ST-330)

Filing final sales tax returns

If you are going out of business, see Tax Bulletin Filing a Final Sales Tax Return (TB-ST-265) and Tax Bulletin Filing Period Indicators on Final Sales Tax Returns (TB-ST-270) for filing information.

Other resources for filing returns

Other resources regarding filing sales tax returns that you may find helpful include:

Updated: September 23, 2013