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Schedule A: Taxes on Selected Sales and Services in Nassau and Niagara Counties

Complete Schedule A if you make sales or provide any of the taxable services listed below in:

  • Nassau County:
    •  food and drink
    •  hotel/motel room occupancy
  • Niagara County:
    • food and drink
    • hotel/motel room occupancy
    • admissions, club dues, and cabaret charges

Within these two counties, certain cities require separate reporting:

  • In Nassau County, report sales in the city of Long Beach separately.
  • In Niagara County, separately report sales for each type of service in the cities of Lockport and Niagara Falls.

Type of sale/service

Food and drink: Include sales made by restaurants, taverns, and other similar establishments of heated food, sandwiches, or similar restaurant-type prepared foods.

The term restaurant includes:

  • diners,
  • cafeterias,
  • drive-ins,
  • pizzerias,
  • taverns,
  • delicatessens,
  • food courts,
  • street carts,
  • concession stands, and
  • any other establishment that sells "restaurant-type" food.

"Restaurant-type" food can generally be described as food or drink which is sold in a form ready to be eaten. It includes:

  • food or drink sold for on-premises consumption;
  • sandwiches;
  • self-service salad bars;
  • food or drink sold in a heated state; and
  • unheated food or beverages sold for off-premises consumption that are not sold in the same form, condition, quantities and packaging as they are ordinarily sold in grocery stores.

For more information on:

Hotel/motel occupancy:

Hotel occupancy is the use, or right to use, a room in a hotel. The room rate or rental charge is the amount that guests must pay to stay in the hotel room (or to have the right to use the hotel room). This amount is taxable at the full state and local sales tax rate.

The term hotel includes:

  • hotels
  • motels
  • inns
  • bed and breakfast establishments
  • ski lodges
  • apartment hotels
  • certain bungalows, condos, cottages, and cabins (see Bungalow rentals below)

For more information regarding hotel occupancy, see Tax Bulletin Hotel and Motel Occupancy, (TB-ST-331).

A room remarketer (such as an Internet travel site) is considered to be a hotel operator and must collect sales tax on the charge to its customers for hotel occupancy. Room remarketers may claim a credit for the tax they pay to the hotel operator when they sell the occupancy. For more information on room remarketers, see TSB-M-10(10)S, Amendments Affecting the Application of Sales Tax to Rent Received for Hotel Occupancy by Room Remarketers.

Admissions, club dues, and cabaret charges: Include admission charges to athletic contests, shows, and entertainment events; social and athletic club dues; and charges for cabarets and clubs.

For more information on:

Business activity: If you are normally required to file this schedule but you have nothing to report on it for this filing period, select  "No."

Credits against taxable sales and services: Credits that can be identified by locality must be claimed on the appropriate jurisdiction line. For example, if you charge tax to a customer and later determine that the sale is exempt and you refund the tax to the customer, you may claim a credit for the tax you collected. For more information on credits, see Claiming credits on your sales tax return

Updated: