N.Y. Comp. Codes R. & Regs. tit. 20 § 533.3
Current through Register Vol. 46, No. 18, May 1, 2024
Tax Law, §§ 1136, 1137-A, 1251
(a)General.(1) Every person who is required to register with the Department of Taxation and Finance, or who voluntarily registers, is required to file returns in accordance with the provisions set forth herein. Returns must be made on forms prescribed by the Department of Taxation and Finance. It is the department's practice to mail preaddressed sales and use tax returns to registered vendors and it is preferable that such preaddressed returns be used. If a preaddressed return is not received by a person required to file, it is such person's responsibility to obtain a return from the department. No registrant is excused from liability for failure to report and pay the tax because he has failed to receive a preaddressed return form. Filing may be on a monthly, quarterly or annual basis in accordance with the provisions of sections 1136 and 1137-A of the Tax Law and this section.(2) Returns are to be filed in accordance with the instructions provided by the department.(3) Sole proprietors must file returns in the business name as it appears on the certificate of authority.(4) Partnerships, including joint ventures, must file returns in the business name as it appears on the certificate of authority.(5) Returns for a single vendor, with more than one location, are to be filed on a consolidated basis. However, a vendor may request, in writing, approval to file separately for each business location. Any vendor who at the effective date of this Part has been filing returns separately for separate locations must continue to do so. The method of filing shall not be changed without prior written approval. The total taxable receipts and purchases subject to use tax at all locations are to be included in total receipts for purposes of determining the obligation to file monthly, regardless of whether the filing is on a consolidated or single location basis.(6) All returns must be accompanied by payment of the full amount due (see section 533.4 of this Part). Failure to pay the tax due with the return may result in the issuance of a notice and demand. However, whether or not a notice and demand is issued, the department may proceed with the remedies provided in section 1141(a) of the Tax Law.(7) Every return filed must contain a full, complete and accurate disclosure of the information required, and shall be prepared in accordance with the instructions provided by the department and pursuant to this section. If a return does not fully disclose the required information, it may be considered incorrect or insufficient, and the Department of Taxation and Finance may determine the tax due as provided in section 1138 of the Tax Law. See section 533.2(g) of this Part for provisions relating to incorrect or insufficient returns.(8) Any person failing to file a return required by sections 1136 and 1137-A of the Tax Law, may be subject to the criminal penalties prescribed by section 1817 of the Tax Law.(b)Part quarterly filing.Part quarterly is hereinafter referred to as monthly. Every person required to register whose taxable receipts, amusement charges, rents, and purchases subject to use tax, total $300,000 or more in any quarter of the preceding four quarters must file a monthly return each month. This monthly return shall be long-form unless a person is eligible to use, and elects to use the short form. Paragraph (1) of this subdivision discusses the long-form, and the short-form is discussed in paragraph (2) of this subdivision. In both long form filing and short form filing, the monthly return for the third month of a quarter must be combined with the quarterly return as a single return.
(1) Long-form. A long-form return is based on the actual figures for each month. Monthly long-form returns shall be filed on or before the 20th day of the month following the month for which the tax is due. A properly completed monthly long-form return must be prepared in accordance with the instructions provided by the Department of Taxation and Finance. It shall include completed schedules, if required. The return must show:
(i) the name, address and identification number of the vendor, recipient of amusement charges or operator of a hotel;(ii) gross amount, to the nearest whole dollar, of sales of tangible personal property and services, food and drink, amusement charges and rents;(iii) amount, to the nearest whole dollar, of taxable sales of tangible personal property and services, food and drink, amusement charges and rents;(iv) amount, to the nearest whole dollar, of purchases subject to use tax;(v) amount of sales and use taxes;(vi) credits claimed and prepayments, if any;(vii) sales and use taxes due;(viii) late filing charge, penalties and interest, if any, and total amount due;(ix) the signature of the vendor, officer or employee of the vendor signing the return and the individual's title;(x) the signature and address of a preparer, if other than the vendor; and(xi) the date prepared. The quarterly return serves as a monthly return for the last month of a quarter and a reconciliation for the quarter. A properly completed quarterly return shall be prepared in accordance with the instructions provided. It shall include completed schedules, if required. It shall include the same information as in the monthly return, except that subparagraph (vi) of this paragraph shall include credits claimed, amount remitted on monthly return for the first two months in a quarter, and prepayment, if any.
(2) Short-form. Persons who are required to file a monthly return may elect to use a monthly return, short-form, only if they have filed returns for each of the four quarters immediately preceding the month covered. The short-form method requires the taxpayer to file two monthly returns and a quarterly reconciling return. An amount equal to one third of the total amount of the tax paid in the corresponding quarter of the previous year, adjusted for rate changes, is to be paid for each of the first two months of the quarter. For the third and final month of the quarter, a quarterly return must be filed reporting actual figures for the quarter. On this quarterly return credit may be taken for amounts paid in the previous two months. Monthly short-form returns must be filed on or before the 20th day of the month following the month for which the tax is due. A properly completed monthly short-form return, filed for each of the first two months of the quarter, is to be prepared in accordance with the instructions available from the Department of Taxation and Finance and must show:
(i) the name, address and identification number of the vendor, recipient of amusement charges, or operator of a hotel;(ii) total State and local taxes due in the comparable quarter of the prior year, adjusted for rate changes;(iii) tax due, computed as one third of the amount in (ii) of this paragraph;(iv) credits claimed and prepayments, if any;(v) sales and use taxes due;(vi) late filing charge, penalties and interest, if any, and total amount due;(vii) the signature of the vendor, officer or employee of the vendor signing the return and the individual's title;(viii) the signature and address of preparer, if other than the vendor;(ix) the date prepared; and(x) the names of the localities for which adjustments were made, and the amount of each adjustment.(3) The quarterly return serves as a monthly return for the last month of a quarter and a reconciliation for the quarter. A properly completed quarterly return is to be prepared in accordance with the instructions provided by the Department of Taxation and Finance. It must include completed schedules, if required. The return must show:(i) the name, address, identification number and type of business of the vendor, recipient of amusement charges, or operator of a hotel;(ii) gross amount, to the nearest whole dollar, of sales of tangible personal property and services, food and drink, amusement charges and rents;(iii) amount, to the nearest whole dollar, of taxable sales of tangible personal property and services, food and drink, amusement charges and rents for each jurisdiction, and totals of all jurisdictions;(iv) amount, to the nearest whole dollar, of purchases subject to use tax, for each jurisdiction, and totals of all jurisdictions;(v) amount of sales and use taxes for each jurisdiction, and totals of all jurisdictions;(vi) credits claimed, amount remitted on monthly returns for the first two months in a quarter, and prepayments, if any;(vii) sales and use taxes due;(viii) late filing charge, penalties and interest, if any, and total amount due;(ix) the signature of the vendor, officer or employee of the vendor signing the return and the individual's title;(x) the signature and address of a preparer, if other than the vendor; and(c)Quarterly filing.(1) Every person required to register with the Department of Taxation and Finance, including show vendors, who have taxable receipts, amusement charges, rents and purchases subject to use tax that total less than $300,000 in each of the four preceding quarters, must file a quarterly return. However, such persons may elect to file monthly returns in accordance with subdivision (b) of this section.(2) A quarterly return shall be filed as follows: | (i) March 20 | -for the period December 1 of the prior year to the last day of February; |
| (ii) June 20 | -for the period March 1 through May 31; |
| (iii) September 20 | -for the period June 1 through August 31; |
| (iv) December 20 | -for the period September 1 through November 30. |
(3) A properly completed quarterly return is to be prepared in accordance with the instructions provided by the Department of Taxation and Finance. It must include completed schedules, if required. The return must show: (i) the name, address, identification number and type of business of the vendor, recipient of amusement charges, or operator of a hotel;(ii) gross amount, to the nearest whole dollar, of sales of tangible personal property and services, food and drink, amusement charges and rents;(iii) amount, to the nearest whole dollar, of taxable sales of tangible personal property and services, food and drink, amusement charges and rents for each jurisdiction, and totals of all jurisdictions;(iv) amount, to the nearest whole dollar, of purchases subject to use tax, for each jurisdiction, and totals of all jurisdictions;(v) credits claimed and prepayments, if any;(vi) sales and use taxes due;(vii) late filing charge or penalties and interest, if any, and total amount due;(viii) the signature of the vendor, officer or employee of the vendor signing the return and the individual's title;(ix) the signature and address of a preparer, if other than the vendor; and(d)Annual return.(1) Every person required to register with the Department of Taxation and Finance (see section 533.1 of this Part and Parts 539 and 540 of this Title) only because such person is purchasing or selling tangible personal property for resale and who is not required to collect any tax or pay any tax directly to the department must file a return annually in accordance with the provisions of this subdivision.(2) Any person required to file quarterly returns whose total tax due for the four most recent quarterly periods for which data is available for such person within the most recent six quarters for which data is available did not exceed $3,000 may file a return annually in lieu of filing quarterly.(3)(i) Each year, the department will review its records in order to identify persons who may have become eligible to file annual returns. The department will notify such persons of the change in their filing status to annual filing. Such a notice will include: (a) the effective date and period for which the person's first annual return will be required to be filed; and(b) instructions as to when the person's last quarterly return is required to be filed.(ii) Where a person so notified wishes to continue its current filing status or is, in fact, not eligible to file on an annual basis, such person must contact the department and indicate that the person does not wish to file annually, but wishes to continue its current filing status, or that the person is not eligible to file annual returns. The department should be contacted with in 30 days of the date of the notice.(iii) Those persons eligible to file annual returns under paragraph (2) of this subdivision who are, for any reason, not notified by the department to file returns annually may contact the department to elect to file returns annually in lieu of quarterly provided such a person's total tax due for the succeeding 12-month period can reasonably be expected not to exceed $3,000. Upon confirmation that such a person is eligible to file annually, the department will reclassify the person as an annual filer.(4)(i) Annual filers must file their returns for annual periods beginning on March 1st and ending with the last day of February in the subsequent year. The returns must be filed with the department on or before March 20th of each such subsequent year.(ii) Quarterly filers who become annual filers pursuant to the department's yearly reclassification must file their last quarterly returns for the quarterly period that ends immediately prior to the date on which the next annual period begins (i.e., December-February) in accordance with instructions provided in the notification issued pursuant to paragraph (3) of this subdivision and in accordance with such other applicable instructions. Annual returns must then be filed for the next and subsequent annual periods succeeding this last quarterly period.(iii) Quarterly filers electing to file annually who are reclassified to annual filers after the date on which an annual period has begun must report their sales and use tax activities for that entire annual period and may claim a credit for taxes paid with any quarterly returns previously filed during such annual period.(5) A properly completed annual return is to be prepared in accordance with the instructions provided by the department. The return must include completed schedules, if required, and must show, for example, the following information:(i) the name, address and identification number of the vendor, recipient of amusement charges, or operator of the hotel;(ii) the gross amount, to the nearest whole dollar, of sales of tangible personal property and services, food and drink, amusement charges, and rents;(iii) the amount, to the nearest whole dollar, of taxable sales of tangible personal property and services, food and drink, amusement charges and rents for each jurisdiction, and the totals of all jurisdictions;(iv) the amount, to the nearest whole dollar, of purchases subject to tax for each jurisdiction, and the totals of all jurisdictions;(v) the amount of sales and use taxes for each jurisdiction, and the totals of all jurisdictions;(vi) credits claimed and prepayments, if any;(vii) the sales and use taxes due;(viii) late filing charges, penalties and interest, if any, and the total amount due;(ix) the signature of the vendor, recipient of amusement charges, or hotel operator (or of the officer, partner, or employee signing the return on the entity's behalf) and the individual's title;(x) the signature and address of a preparer - if other than the vendor, recipient of amusement charges, or hotel operator; and(xi) the date signed by (or on behalf of) the vendor, recipient of amusement charges, or hotel operator.(6) If the total tax due from a person required to file a return is in excess of $3,000 at any time during the course of the annual period, such person must commence filing quarterly or monthly returns as required by section 1136 of the Tax Law and the preceding provisions of this section. On the first return so required, such person must report and pay any tax due for the period commencing with the beginning of the abridged annual period. Failure to do so may result in penalty and interest being charged from the date a quarterly or monthly return should have been filed.(e)Final returns.(1) A vendor who ceases operation, sells his business, or changes the organizational form of the business must file a final return within 20 days after the occurrence of such event.(2) The return must indicate the actual period covered by the return, calculated from the first day of the period in which the event occurred to the final day of business.(3) The final return is to be on a return for the period in which such event occurs, and must be clearly marked at the top, "FINAL RETURN". Monthly filers are also required to file a final quarterly return. Example:
A monthly filer changes from a partnership form of business to a corporate form effective January 5, 1980. Such vendor must, by January 20, 1980, file a monthly return for December 1979, and no later than January 25, 1980, the partnership vendor must file as a final return a quarterly return for the period December 1, 1979 January 5, 1980. The corporation will be required to register to obtain a new certificate of authority and file monthly and quarterly returns as required by section 1136 of the Tax Law and the preceding provisions of this section.
(4) The final return is to be completed as set forth in paragraph (b)(3) of this section.(5) The final return must be accompanied with payment of all taxes due, from the first day of the period to the final day of business, as well as any tax collected on a bulk sale, penalties and interest due, and must be accompanied by the certificate of authority to collect taxes.(f)Report of casual sale.(1)(i) Except with respect to the sales of motor vehicles, snowmobiles, vessels and all terrain vehicles required to be registered or titled by the Department of Motor Vehicles, any person in New York State making a taxable sale of tangible personal property or services in New York State, and who is not required to file periodic returns under subdivision (a) of this section, must collect the tax on such sale and file a report of casual sale.(ii) With respect to the sale of a motor vehicle, snowmobile, vessel or all terrain vehicle required to be registered or titled by the Department of Motor Vehicles, by a person not required to file periodic returns under subdivision (a) of this section, sales tax should not be collected by the seller. Instead, the purchaser must pay any tax due to the county clerk, Commissioner of Motor Vehicles or directly to the Department of Taxation and Finance as provided for in section 531.6(f) of this Title. Example 1:
A homeowner sells his home which includes a refrigerator, drapes and some furniture. The refrigerator, drapes and furniture are sold for $900. The homeowner is required to collect the tax on the sale of the refrigerator, drapes and furniture, and report it on a report of casual sale.
Example 2:
An exempt organization maintains a hot dog stand at a county fair. The exempt organization is required to collect the tax on its sales and file a report of casual sale.
Example 3:
A chamber of commerce holds a dinner-dance in order to raise funds for the benefit of City A to purchase playground equipment. The chamber of commerce is required to collect the tax on the total receipt and file a report of casual sale.
Cross-reference:
For exempt sales at a private residence, see section 528.19 of this Title. For taxable sales by an exempt organization, see Part 529 of this Title. For the taxability of admission charges, see section 527.10 of this Title. For imposition of the compensating use tax, see Part 531 of this Title. For taxable sales of motor vehicles, snowmobiles, vessels and all terrain vehicles, see section 531.6(f) of this Title.
(2) A casual sale report form may be obtained from the Department of Taxation and Finance by contacting the Taxpayer Assistance Bureau at the phone number or address listed in section 525.3(c) of this Title. The report must be filed within 20 days from the date of the sale.(3) A properly completed report is to be prepared in accordance with the instructions provided by the Department of Taxation and Finance.(4) In the case of a sale at a private residence conducted by an auctioneer, sheriff or other third party, who is a registered vendor, such sale is to be reported on the return that the registered vendor files covering the reporting period in which the sale was made.(g)Returns of show vendors.(1) A show vendor is required to file a New York State and local sales and use tax return whether or not the vendor participated in a show or made any sales in the period covered by the return.(2) A properly completed New York State and local sales and use tax return submitted by a show vendor is to be prepared in accordance with the provisions of this section.(h) Report of show.(1) Promoters of shows are required to submit a report of show for each show within 20 days after the end of any month in which a show or shows were held. However, if the dates of a single show include the last day of one month and the first day of the next month, that show may be reported as though all show dates occurred in the second month. Each copromoter of a show must submit a report of show and cross-reference with each of the other copromoters.(2) The report of show is required to be submitted by each promoter of a show and must include the following information for each show:(i) name, address and employer identification number, if any;(ii) location of show and show permit number;(iv) list of all vendors participating in the show being reported, including names, addresses and certificate of authority numbers;(v) a separate listing is required of all vendors making tax exempt sales, including name, address, identification number, if any, and type of goods or services sold. However, vendors selling only nontaxable foods need not be so listed;(vi) every report of show must be signed by the promoter and dated;(vii) mail report of show to Taxpayer Assistance Bureau, W.A. Harriman Campus, Albany, NY 12227; and(viii) the permit to operate a show must be surrendered with the report of show covering the last show for which the permit was issued.(3) Failure to comply with any of the requirements for promoters may, after an opportunity for a hearing has been afforded, result in the revocation of all existing show permits and/or denial of any show permits for up to six months. In addition, any promoter willfully failing to file a report, or willfully filing a false report, may be subject to the criminal penalties prescribed by section 1817 of the Tax Law and the Penal Law.(i) Timeliness.(1) Returns must be filed on or before the due date specified in subdivisions (b) through (h) of this section.(2) An extension of time for filing may be granted, for a maximum of three months, on application to the Processing Division, for good cause shown.(i) The application shall be in writing, and shall state in detail the reason for requesting the extension.(ii) The granting of the extension is in the sole discretion of the Processing Division.(iii) If the extension is granted, a vendor shall:(a) file a tentative return on the ordinary due date, showing an estimated amount of tax due the State and for each locality, remit the total estimated tax; and(b) file a completed return on or before the extended due date, and remit the total tax less the total tax previously paid, if any. Cross-reference:
For mailing rules, see section 535.1 and Part 2399 of this Title. For penalty and interest for failure to file within the statutory time, see Part 536 of this Title.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 533.3