What Is the New York Form ST-810 (June–August 2020) For?
New York Form ST-810 (June–August 2020) is the New York State and Local Quarterly Sales and Use Tax Return used by businesses required to file part-quarterly sales tax returns. It reconciles monthly advance payments with total quarterly activity, including taxable sales, use tax, and special taxes, across New York State and local jurisdictions. The form ensures accurate reporting to the New York State Department of Taxation and Finance for the applicable sales tax quarter.
When You’d Use New York Form ST-810 (June–August 2020)
You use this form when specific filing situations apply during the June through August 2020 filing period.
- You are a part-quarterly filer: Businesses that exceed New York State thresholds for taxable sales or purchases must file monthly returns and reconcile them using this Quarterly Sales and Use Tax Return.
- You are filing late for the quarter: Businesses that missed the filing deadlines must still submit the tax return to report sales tax and use tax owed for the quarter.
- You need to correct a previously filed return: Errors involving jurisdiction reporting, taxable sales, or use tax require submitting a corrected Form ST-810.
- You closed or sold your business during the quarter: A final filing is required to report all business activity through the last day of operation and close the Certificate of Authority.
Key Rules or Details for 2020
Several rules specific to the 2020 filing period affect how Form ST-810 must be completed.
- Monthly and quarterly reporting must align: Monthly advance payments made during the sales tax quarter must be fully reconciled on the New York State and Local Quarterly Sales and Use Tax Return.
- Sales are reported by delivery location: Taxable sales must be reported based on where delivery occurred, not where the business is located within New York.
- Marketplace facilitator laws apply: Businesses facilitating third-party sales must report those transactions in accordance with marketplace facilitator laws following the Wayfair decision.
- Taxable and exempt sales must be separated: Clothing and footwear, prepared foods, and other taxable and exempt property and services must be classified correctly for sales tax purposes.
- Electronic filing is generally required: Most businesses must file using the Sales Tax Web File to meet Department of Taxation and Finance requirements.
Step-by-Step (High Level)
The following high-level steps outline how to complete and file New York Form ST-810 (June–August 2020) accurately.
- Gather required business and tax information: Collect your sales tax identification number, business information, sales receipts, and records showing taxable sales, use tax, and exempt transactions for the entire filing period.
- Report gross, taxable, and nontaxable sales: Enter total business activity for the quarter, clearly separating taxable sales from nontaxable and exempt sales for sales and use tax purposes.
- Allocate sales to the correct jurisdictions: Report sales based on delivery location using the proper New York State and local jurisdiction codes and applicable NY sales tax rates.
- Calculate sales tax and use tax due: Apply the appropriate state and local tax rates to taxable sales and purchases subject to use tax to determine total tax liability.
- Apply advance payments and credits: Subtract monthly advance payments, approved credits, and allowable adjustments to calculate the final amount due or overpayment.
- Submit the return and retain documentation: File through the Sales Tax Web File when required and store records securely using proper document management practices, including cloud storage and encryption protocols.
Common Mistakes and How to Avoid Them
Avoiding common errors helps ensure regulatory compliance and reduces the risk of assessments or delays.
- Reporting only one month of activity: Always include all sales and use tax activity for the entire sales tax quarter rather than only the final month.
- Using incorrect jurisdiction codes: Verify state and local jurisdiction codes to ensure local quarterly sales are reported at the correct tax rates.
- Misclassifying taxable and exempt sales: Review tax-exempt products and maintain proper tax-exempt purchase documentation to support exemption claims.
- Omitting required schedules: Confirm whether supplemental schedules are necessary based on your business activity and submit them with the tax return.
- Failing to meet electronic filing requirements: Use the Sales Tax Web File when mandated to avoid processing delays and potential penalties.
What Happens After You File
After submission, the New York State Department of Taxation and Finance reviews the tax return and applies any payments to your account. Overpayments may be credited to a future filing or refunded if properly requested, while underpayments may result in a notice assessing additional tax, interest, or penalties. Businesses should retain records for audit purposes and monitor Certificate of Authority status if filing a final return.
FAQs
Do Supreme Court decisions affect how New York Form ST-810 is filed?
Yes, the Supreme Court's Wayfair decision influenced New York tax regulations by expanding sales and use tax collection responsibilities for remote sellers and marketplace facilitators filing this tax return.
Can I file the digital version of NY DTF ST-810 using airSlate SignNow?
Yes, some businesses use AirSlate, SignNow, or similar tools for document management and signatures. However, filings must still comply with the New York State Department of Taxation and Finance's electronic submission rules.
Are sales tax holidays reported differently on Form ST-810?
Yes, items sold during a sales tax holiday, including those covered by the Severe Weather Preparedness Sales Tax Holiday, must be reported as exempt sales for the applicable effective period.
Does filing Form ST-810 require reporting unrelated federal programs like the PACT Act or Veterans Affairs benefits?
No, Form ST-810 applies only to New York State and local sales and use tax and does not involve federal programs such as the PACT Act, Veterans Affairs benefits, life insurance, housing assistance, or VA Home Loan Natural Disaster Assistance.
