New York Sales Tax Forms, Deadlines, and Filing Instructions (For Businesses)

This guide explains which New York sales tax forms businesses must use, when returns are due, and how to file correctly.

Overview

Businesses registered for New York sales and use tax must file periodic returns, report taxable sales, and remit the tax collected. Filing requirements depend on the business’s sales volume and assigned filing frequency.

This guide covers key forms, deadlines, and filing instructions for New York sales and use tax.

New York Sales Tax Forms

New York uses different sales tax return forms depending on the filing frequency assigned to the business.

• Form ST-100 – New York State and Local Quarterly Sales and Use Tax Return
• Form ST-101 – New York State and Local Annual Sales and Use Tax Return
• Form ST-809 – New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
• Form ST-810 – New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers

Additional schedules may be required depending on the type of sales, local taxes, credits, and special reporting obligations.

For current forms and schedules, see the New York sales tax forms page.

Filing Frequency

The New York Department of Taxation and Finance assigns filing frequency based on the business’s tax liability and filing status.

• Quarterly filing – generally the default filing frequency for most vendors
• Annual filing – for smaller taxpayers with low annual tax liability
• Part-quarterly (monthly) filing – for larger taxpayers meeting the monthly filing thresholds

For official filing requirements, see the New York filing requirements for sales and use tax returns.

Filing Deadlines

Sales tax returns are generally due within 20 days after the end of the reporting period.

• Quarterly filers: Form ST-100 is due 20 days after the end of each quarter
• Annual filers: Form ST-101 is generally due by March 20
• Part-quarterly (monthly) filers: Forms ST-809 and ST-810 are due based on the assigned monthly and quarterly schedule

For current due dates, see the New York tax filing dates calendar.

What Must Be Reported

• Total gross sales
• Taxable sales
• Exempt sales
• State and local sales tax collected
• Use tax due on taxable purchases
• Special taxes and fees reported on applicable schedules

Businesses must use the correct return and schedules for the period being reported.

How to File

New York encourages electronic filing through its online services system, and many businesses are required to file electronically.

To file online, use New York Sales Tax Web File or the state’s online tax services portal.

Payment of Tax

Payments are generally made electronically at the time of filing.

Certain large vendors may be required to participate in PrompTax, an accelerated payment program for businesses with high sales tax liability.

Common Compliance Issues

• Using the wrong return form for the assigned filing frequency
• Missing the 20-day filing deadline
• Failing to include required schedules
• Incorrect reporting of local tax and special taxes
• Failing to report use tax on taxable purchases

Additional Resources

For current forms and period-specific versions, see the 2025–2026 New York sales tax forms page.

Final Notes

New York sales tax compliance requires businesses to use the correct return series, file on time, and include all required schedules. Businesses should regularly review official New York Department of Taxation and Finance guidance to ensure ongoing compliance.