What Is the New York Form ST-810 (June–August 2013) For?
New York Form ST-810 (June-August 2013) is the Quarterly Sales and Use Tax Return used by part-quarterly filers in New York State. It reconciles three monthly advance payments filed on Form ST-809 and reports total sales tax and use tax due for the sales tax quarter. The form covers state tax, local sales tax, and Metropolitan Commuter Transportation District tax for registered sales tax vendors holding a valid Certificate of Authority.
When You’d Use New York Form ST-810 (June-August 2013)
Businesses use this form after completing the required monthly filings for the reporting quarter.
- Meeting the part-quarterly filing threshold: A business must file New York Form ST-810 (June-August 2013) if its combined taxable receipts, purchases subject to use tax, rents, and amusement charges reached $300,000 or more during the quarter under New York State filing requirements.
- Reconciling monthly advance payments: The form is required to reconcile sales tax and use tax reported on three monthly Form ST-809 filings with the actual quarterly tax liability.
- Filing late, amended, or final returns: The same form is used to correct errors, file late quarterly returns, or report final activity when a business closes or surrenders its Certificate of Authority.
- Operating in multiple taxing jurisdictions: Businesses delivering tangible personal property or taxable goods across New York City, the Metropolitan Commuter Transportation District, or other local municipalities must use this form to report jurisdiction-specific sales tax.
Key Rules or Details for the 2013 Filing Period
Several rules explicitly applied to the June–August 2013 filing period for sales and use tax returns.
- Jurisdiction-based reporting rules: Sales tax must be reported based on destination-based sourcing, meaning tax is calculated according to where goods or services are delivered rather than where the sale is processed.
- Mandatory electronic filing requirements: Most sales tax vendors were required to file using the Sales Tax Web File system through an Online Services account maintained by the New York Department of Taxation and Finance.
- Applicable sales tax rates: Sales tax rates varied by jurisdiction and included New York State tax, local sales tax, and Metropolitan Commuter Transportation District tax, with rates determined by taxing jurisdiction information in effect during the filing period.
- Required schedules and forms: Depending on business activity, forms and schedules such as Schedule N for New York City services or schedules covering clothing and footwear were required to be filed with Form ST-810.
- Credit and penalty rules: Sales tax credits required supporting documentation, while late filing or underpayment triggered sales tax penalties and interest under New York State tax laws.
Step-by-Step (High Level)
The steps below outline how quarterly filers complete New York Form ST-810 (June-August 2013) accurately.
- Step 1 - Report Gross Sales and Services: Businesses must enter total gross receipts from goods and services, including taxable goods, tangible personal property, and applicable shipping and handling charges, while excluding sales tax collected.
- Step 2 - Complete required schedules: Filers must attach all applicable forms and schedules, such as Schedule N for New York City services or schedules covering clothing and footwear, hotel and motel rooms, or maintenance services.
- Step 3 - Calculate sales and use tax by jurisdiction: Taxable amounts must be reported by destination using jurisdiction rules, with sales tax rates applied based on local municipalities and Metropolitan Commuter Transportation District requirements.
- Step 4 - Reconcile monthly payments and credits: Advance payments made through Form ST-809 or the PrompTax program must be reconciled with the total quarterly liability, along with any allowable sales tax credits.
- Step 5 - Submit and pay using approved methods: Returns must be filed through the online filing system using the Sales Tax Web File, which provides automatic calculation, scheduled payments, and instant filing confirmation.
Common Mistakes and How to Avoid Them
Errors on quarterly returns often lead to notices or delays, but most are preventable.
- Including sales tax in gross sales: Businesses should ensure sales revenue and sales tax collected are tracked separately to avoid overstating taxable amounts.
- Using the wrong taxing jurisdiction: Sales must be reported based on the delivery location, rather than the business address, which requires careful review of destination-based sourcing rules.
- Missing required schedules: Filers should confirm all forms and schedules applicable to their business activities are completed and submitted with the return.
- Incorrect reconciliation of monthly payments: Businesses should verify that all Form ST-809 payments for the sales tax quarter are accurately included to prevent false underpayment notices.
- Missing the filing deadline: Using a tax calendar and setting reminders helps ensure quarterly returns are submitted within the required filing periods.
What Happens After You File
After submission, the New York Department of Taxation and Finance processes the return and applies payments to the business’s sales tax account based on the filing date. Electronic filings generally post faster than paper submissions. Companies may receive notices for mathematical discrepancies, missing schedules, or documentation issues. Returns remain subject to sales tax audits, and failure to comply with filing or payment obligations can affect the business’s Certificate of Authority and overall sales tax compliance status.
FAQs
What is the difference between Form ST-810 and Form ST-809?
Form ST-809 is a monthly advance sales tax return, while Form ST-810 is the Local Quarterly Sales and Use Tax Return that reconciles those monthly payments for the reporting quarter.
Can quarterly filers use New York Form ST-810 if they did not meet the threshold?
No, quarterly filers below the $300,000 threshold must file Form ST-100 instead, as New York Form ST-810 applies only to part-quarterly filers under state nexus obligations.
Do online sellers with economic nexus need to file this form?
Businesses that met economic nexus thresholds or had a physical presence in New York during the filing period were required to file appropriate sales and use tax returns, including Form ST-810 if assigned a monthly filing frequency.
Are third-party tools allowed when filing this return?
Sales tax vendors may use approved software such as Stripe Tax, Avalara AvaTax, or Tax Valet to assist with sales tax compliance, provided the return is filed through the Sales Tax Web File system.
Does filing this form affect other New York tax filings?
No, Form ST-810 is separate from income tax filings, such as Form IT-201 or business registration documents like Form DTF-17, and it applies only to sales tax laws in the Empire State.
