• An annual return if you owe $3,000 or less in tax during an annual filing period.
   
• The Department will notify you by mail that we switched you to an annual filer. We mail letters, the Form TR-100 Sales and Compensating Use Tax Annual Filing Opportunity, in March.
   
• If you would like to continue filing a quarterly return instead of an annual return, you must notify the Department.

ST-101 New York State and Local Annual Sales and Use Tax Return

Sales tax schedules you may need to file

*You can file an annual 'No tax due' return using your Online Services account if you had no taxable sales and made no purchases subject to tax.

• you have not been notified that you are an annual filer
   
• and your taxable receipts, purchases subject to tax, rents and amusement charges are less than $300,000 during the previous quarter.

(Most vendors file quarterly when they first register to collect sales tax.)

ST-100 New York State and Local Quarterly Sales and Use Tax Return

Sales tax schedules you may need to file

You can file a quarterly 'No tax due' return using your Online Services account if you had no taxable sales and made no purchases subject to tax.
 

• your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, or
   
• you are a distributor as defined under Article 12-A of the Tax Law and you have sold a total of 100,000 gallons or more of motor fuel or diesel motor fuel (taxable or nontaxable)

ST-809 New York State and Local Sales and Use Tax Return for Part-Quarterly Filers

ST-810 New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers

Sales tax schedules you may need to file