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2007 - 2008 sales tax forms

For sales tax year - March 1, 2007 through February 29, 2008.

Please remember: Whenever a sales and use tax rate changes, the corresponding jurisdictional reporting code is replaced with a new code. Therefore, it is important that you select and file the tax return and related schedules designated for the period for which you are reporting.

Locality rate change notices
Form number Instructions Form title
ST-07-9 Not applicable Oneida County Sales and Use Tax Rate Decrease Effective December 1, 2007
ST-07-8 Not applicable Herkimer County Sales and Use Tax Rate Increase Effective December 1, 2007
ST-07-7 Not applicable Clinton County Sales and Use Tax Rate Increase Effective December 1, 2007
ST-07-6 Not applicable Chautauqua County Local Sales and Use Tax on Residential Energy Sources and Services Repealed Effective December 1, 2007
ST-07-5 Not applicable Chautauqua County Sales and Use Tax Rate Decrease Effective December 1, 2007
ST-07-4 Not Applicable Putnam County Sales and Use Tax Rate Increase Effective September 1, 2007
ST-07-3 Not applicable Sullivan County Sales and Use Tax Rate Increase Effective June 1, 2007
ST-07-2 Not applicable Rockland County Sales and Use Tax Rate Increase Effective March 1, 2007
ST-07-1 Not applicable City of Fulton Local Sales and Use Tax Repealed Effective March 1, 2007

Quarterly forms (ST-100 series)

Filing period: December 1, 2007 - February 29, 2008 (408)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 Instructions on form Quarterly Schedule B - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-100.3-ATT Instructions on form Quarterly Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.4 Instructions on form Quarterly Schedule NJ - For use by vendors located in New York State
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-100.8-ATT Instructions on form Quarterly Schedule T-ATT - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.9 Instructions on form Quarterly Schedule Q - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-100.10 ST-100-10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-100.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Filing period: September 1, 2007 - November 30, 2007 (308)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 Instructions on form Quarterly Schedule B - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-100.3-ATT Instructions on form Quarterly Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.4 Instructions on form Quarterly Schedule NJ - For use by vendors located in New York State
ST-100.5 Instructions on form Quarterly Schedule N -T axes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-100.8-ATT Instructions on form Quarterly Schedule T-ATT - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.9 Instructions on form Quarterly Schedule Q - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-100.10 ST-100-10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-100.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Filing period: June 1, 2007 - August 31, 2007 (208)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 Instructions on form Quarterly Schedule B - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-100.3-ATT Instructions on form Quarterly Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.4 Instructions on form Quarterly Schedule NJ - For use by vendors located in New York State
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-100.8-ATT Instructions on form Quarterly Schedule T-ATT - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.9 Instructions on form Quarterly Schedule Q - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-100.10 ST-100-10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-100.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Filing period: March 1, 2007 - May 31, 2007 (108)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 Instructions on form Quarterly Schedule B - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-100.3-ATT Instructions on form Quarterly Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.4 Instructions on form Quarterly Schedule NJ - For use by vendors located in New York State
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-100.8-ATT Instructions on form Quarterly Schedule T-ATT - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-100.9 Instructions on form Quarterly Schedule Q - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-100.10 ST-100-10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-100.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Annual forms (ST-101 series) Filing period: March 1, 2007 - February 29, 2008 (A08)
Form number Instructions Form title
ST-101 (Fill-in) ST-101-I (Instructions) New York State and Local Annual Sales and Use Tax Return. This form can be completed electronically using your computer and Adobe Reader 11.0 or higher, and printed for filing with the Tax Department.
ST-101.2 Instructions on form Annual Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-101.3 Instructions on form Annual Schedule B - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-101.3-ATT Instructions on form Annual Schedule B-ATT - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-101.4 Instructions on form Annual Schedule NJ - For use by vendors located in New York State
ST-101.5 Instructions on form Annual Schedule N -Taxes on Selected Sales and Services in New York City Only
ST-101.5-ATT Instructions on form Annual Schedule N-ATT - Taxes on Parking Services in New York City
ST-101.7 Instructions on form Annual Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-101.8 Instructions on form Annual Schedule T - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-101.8-ATT Instructions on form Annual Schedule T-ATT -Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-101.9 Instructions on form Annual Schedule Q - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-101.10 ST-101.10-I (Instructions) Annual Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-101.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Part-Quarterly (Monthly) forms (ST-809 series)
Filing Period Form number Instructions Form title
January 2008 (1108) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
December 2007 (1008) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
October 2007 (0808) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
September 2007 (0708) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
July 2007 (0508) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
June 2007 (0408) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
April 2007 (0208) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
March 2007 (0108) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly Filers
ST-809.4 Instructions on form Part-Quarterly Schedule NJ - For use by vendors located in New York State
ST-809.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Quarterly forms (ST-810 series)

Filing period: December 1, 2007 - February 29, 2008 (1208)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 Instructions on form Quarterly Schedule B  for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-810.3-ATT Instructions on form Quarterly Schedule B-ATT for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.4 Instructions on form Quarterly Schedule NJ for Part-Quarterly Filers - For use by vendors located in New York State
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly Filers -Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-810.8-ATT Instructions on form Quarterly Schedule T-ATT for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.9 Instructions on form Quarterly Schedule Q for Part-Quarterly Filers - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly Filers - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-810.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Filing period: September 1, 2007 - November 30, 2007 (0908)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 Instructions on form Quarterly Schedule B  for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-810.3-ATT Instructions on form Quarterly Schedule B-ATT for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.4 Instructions on form Quarterly Schedule NJ for Part-Quarterly Filers - For use by vendors located in New York State
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly Filers -Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-810.8-ATT Instructions on form Quarterly Schedule T-ATT for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.9 Instructions on form Quarterly Schedule Q for Part-Quarterly Filers - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly Filers - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-810.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Filing period: June 1, 2007 - August 31, 2007 (0608)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 Instructions on form Quarterly Schedule B  for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-810.3-ATT Instructions on form Quarterly Schedule B-ATT for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.4 Instructions on form Quarterly Schedule NJ for Part-Quarterly Filers - For use by vendors located in New York State
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly Filers -Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-810.8-ATT Instructions on form Quarterly Schedule T-ATT for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.9 Instructions on form Quarterly Schedule Q for Part-Quarterly Filers - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly Filers - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-810.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax

Filing period: March 1, 2007 - May 31, 2007 (0308)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 Instructions on form Quarterly Schedule B  for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Residential and Nonresidential Gas, Electricity, Refrigeration, and Steam, and Sales of Heating Fuels
ST-810.3-ATT Instructions on form Quarterly Schedule B-ATT for Part-Quarterly Filers - Consumer's Utility and Fuel Taxes for Nonresidential Gas, Electricity, Refrigeration, and Steam Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.4 Instructions on form Quarterly Schedule NJ for Part-Quarterly Filers - For use by vendors located in New York State
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly Filers -Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services
ST-810.8-ATT Instructions on form Quarterly Schedule T-ATT for Part-Quarterly Filers - Consumer's Utility Tax for Telephone Services, Telephone Answering Services, and Telegraph Services Sold to a Qualified Empire Zone Enterprise (QEZE)
ST-810.9 Instructions on form Quarterly Schedule Q for Part-Quarterly Filers - Report of Sales to a Qualified Empire Zone Enterprise (QEZE) Eligible for Exemption
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly Filers - Sales and Use Tax on Qualified Motor Fuel and Diesel Motor Fuel
ST-810.11 Instructions on form OS-114 Schedule CT - Schedule for New York Vendors to Report Connecticut Sales Tax
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