Avoid common sales tax filing errors
Note: Using Sales Tax Web File is the easiest way to avoid many sales tax filing errors.
Follow the tips below to prevent making errors on your return that could result in bills for additional tax, penalty, and interest.
- Use the correct sales tax identification number from your Certificate of Authority,
- Make sure you are using the form for the correct sales tax period and filing frequency: annual, quarterly, or part-quarterly (monthly).
- Double check your calculations on your returns and schedules.
- Always maintain adequate records as required by law.
- File and pay your return on time.
- Report your taxable activity in the correct taxing jurisdiction
- When reporting the amount of sales on your schedules, don’t duplicate those amounts on your main return, but be sure to carry the totals over to page 2 of your main return as instructed. Include your schedules when you file.
- Use the correct columns on your return when entering your taxable sales and purchases.
- Use the correct lines on your return when entering your credits and any advance payments. For most credits, you must also submit Form AU 11, Application for Credit or Refund of Sales or Use Tax, with proper documentation. For more information, see the instructions for your sales tax return.
- Don’t claim more than the $200 maximum for your vendor collection credit.
- If you are a part-quarterly (monthly) filer, when filling out your Form ST-810, New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers, be sure to report your activity for the entire quarter, not just for the third month. If you stopped doing business during the quarter, file your last Form ST-810 and mark it Final.
- If you are a quarterly or annual filer and you need to make a tax prepayment before filing you return, use Form ST-330, Sales Tax—Record of Advance Payment.
- Make sure you are using the correct form: some transactions must be reported on schedules, such as sales of clothing or utilities. The sales tax returns and instructions contain descriptions of the schedules.
- Be sure to use the correct jurisdiction code. If you use software or spreadsheets to prepare your return, verify that the rates and codes are up to date.
- If you Web File, do not send a paper return for the period. You will receive a confirmation number so you know your return was accepted.