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What to do: |
Additional information: |
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If you file annual sales tax returns and you owe more than $3,000 in tax for an annual filing period, you must begin to file quarterly returns. |
File sales tax returns |
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If you file annual or quarterly sales tax returns and your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, you must file monthly returns (beginning with the first month of the next sales tax quarter). |
File sales tax returns |
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If you hire more employees, you must report to New York State certain information about each new employee. |
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If you increase your payroll, you must remit the amount withheld after each payroll that causes the total withheld to equal or exceed $700 during a calendar quarter. |
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If you acquire all or part of the assets of an existing business, you must file Form AU-196.10. |
Form AU-196.10, Notification of Sale, Transfer or Assignment in Bulk |
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If you plan to change your business structure (for example, from a sole proprietorship to a corporation), contact the Tax Department first to determine your next steps. You may also have to change your:
- registration for sales tax; or
- filing period (from annually to quarterly or monthly).
If you have employees, you may also have to:
- change your registration for unemployment insurance and withholding tax; or
- contact your workers compensation and unemployment insurance providers to notify them of the change to your business structure.
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Form NYS-100, New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting |
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If you are a microbrewery:
- if you expand to produce more than 60,000 barrels (1,860,000 gallons) annually, you no longer qualify as a microbrewery, and you must change the filing period of your Form MT-50, from annually to quarterly or monthly.
- if you expand to import beer, you no longer qualify as a microbrewery and you must change the filing period of your Form MT-50, from annually to quarterly or monthly.
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Form MT-50, Beer Tax Return (and Similar Fermented Malt Beverages), and its instructions |
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If you sell, possess, or produce cigarettes or other tobacco products:
- To change location, or register more retail locations or vending machines, you must file Form DTF-716.
- If you expand to 15 or more retail outlets, you may qualify as a chain store, allowing you to pay lower prices.
- If you are an agent or agent/wholesale dealer and you have a transfer of license, you must file Form CG-100-A.
- If you are a wholesale dealer and add locations, or have a transfer of license, you must file Form CG-100-W.
- If you are a vending machine operator and you have a transfer of license, you must file Form CG-100-V.
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- Form DTF-716, Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products, and its instructions
- Form CG-80, Application for Registration as a Chain Store, and its instructions
- Form CG-100-A, Application for License as a Cigarette Agent or Agent/Wholesaler, and its instructions
- Form CG-100-W, Application for License as a Wholesale Cigarette Dealer Other Than Those Who Only Operate Vending Machines, and its instructions
- Form CG-100-V, Application for License as a Wholesale Cigarette Dealer Who Only Operates Vending Machines, and its instructions
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If you sell tires or vehicles with tires:
- You must file a waste tire return for each location for which you file a sales tax return.
- If you file only one sales tax return for all your locations, you need file only one waste tire return.
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Form MT-170, Waste Tire Management Fee Quarterly Return |
