New York State sales tax is filed online through Sales Tax Web File, which you reach from a Business Online Services account on the Department of Taxation and Finance website, and most vendors file the quarterly Form ST-100. Returns are due 20 days after the end of each sales tax period, and a return is required every period, even with no sales. Most vendors must use Web File rather than paper.
This guide covers who files and how often, how to file in Sales Tax Web File, how New York's state and local rates work on a return, how to report no sales, how to amend a return, how to pay, and what late filing costs.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the New York State Department of Taxation and Finance before you file.
New York sales tax filing at a glance
- Who administers it: New York State Department of Taxation and Finance.
- Online portal: Sales Tax Web File, inside Business Online Services at ols.tax.ny.gov.
- Returns: Form ST-100 (quarterly), Form ST-101 (annual), and Forms ST-809 and ST-810 (part-quarterly, or monthly, filers).
- Filing frequency: Quarterly, annual, or part-quarterly (monthly), based on your taxable receipts and tax due.
- Due dates: 20 days after the end of the period. If that falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.
- Sales tax quarters: Not calendar quarters. They run March 1 to May 31, June 1 to August 31, September 1 to November 30, and December 1 to February 28 or 29.
- Zero returns: Required for every period. A late no-tax-due return is charged a $50 penalty.
- Payment: Direct from your bank account in Web File, which can be scheduled ahead as long as you file before the due date.
- Economic nexus: More than $500,000 in gross receipts from sales of tangible personal property delivered into New York and more than 100 such sales, in the preceding four sales tax quarters.
- Vendor collection credit: 5% of taxes and fees reported, up to $200 per quarterly or annual return, for on-time filers who pay in full. Monthly and PrompTax filers are not eligible.
Who has to file, and how often
If you are registered for New York sales and use tax, you must file returns. The Department says that even if your business made no taxable sales or purchases during the period, you must file by the due date. Our sales tax permit overview covers the Certificate of Authority you register for first.
For sellers with no physical presence, the Department says you must register once, in the preceding four sales tax quarters, your cumulative gross receipts from sales of tangible personal property delivered into New York exceeded $500,000 and you made more than 100 such sales. A marketplace seller that meets a registration requirement must still register and file, even when the marketplace provider remits the tax on the sales it facilitates. Our New York sales tax guide covers registration and nexus in more detail. Selling software? See whether SaaS is taxable in New York before you file.
Your filing frequency depends on your taxable receipts and the tax you owe:
| Filer type | When it applies | Return |
|---|---|---|
| Quarterly | The default for most new vendors: you have not been notified that you are an annual filer, and taxable receipts, purchases subject to use tax, rents, and amusement charges were under $300,000 in the previous quarter | ST-100 |
| Annual | You owe $3,000 or less in tax for an annual filing period (March 1 through February 28 or 29); the Department may reclassify you and will notify you | ST-101 |
| Part-quarterly (monthly) | Taxable receipts, purchases subject to tax, rents, and amusement charges of $300,000 or more in a quarter | ST-809 monthly, plus ST-810 quarterly |
Some vendors start as annual filers: the Department classifies you as annual at registration if you say you do not expect to pay or collect any sales or use tax (for example, you are registering only to accept exemption certificates) and your primary activity is manufacturer or wholesaler.
Part-quarterly filing begins with the first month of the next sales tax quarter after you reach $300,000. You continue to file monthly until you are below that level for four consecutive quarters, at which point you may ask the Department to change you back to quarterly. The Department says it will notify you when your frequency changes, and the correct return is then available in Web File.
PrompTax is a mandatory electronic filing and payment program for certain businesses, and the Department notifies you by mail if you must participate. For sales tax, the Department's PrompTax page ties participation to tax liability of more than $500,000 for the June 1 through May 31 period immediately preceding the previous June 1 through May 31.
Is e-filing required?
For most vendors, yes. The Department says you must use Sales Tax Web File if you are subject to the corporation tax e-file mandate, or if all three of these are true:
- you prepare your tax documents yourself, without a tax professional;
- you use a computer to prepare, document, or calculate your required filings; and
- you have broadband internet access.
If none of that applies, the Department lists paper versions of the ST-100, ST-101, ST-809, and ST-810.
Before you start: set up Business Online Services
You need a Certificate of Authority before you can collect and report sales tax. If you have not registered yet, our sales tax permit overview explains the process.
- Create a Business Online Services account at ols.tax.ny.gov, or log in if you already have one. The Department describes a one-time registration step before you can use Web File.
- Collect your records by jurisdiction. Returns report sales by the local taxing jurisdiction where the sale was made and delivered. Have gross sales, nontaxable sales, taxable sales, and purchases subject to use tax broken out by jurisdiction.
- Gather resale documentation. Sales for resale are nontaxable sales, backed by a resale certificate such as Form ST-120. Our New York resale certificates guide explains what to collect from buyers.
Step-by-step: filing in Sales Tax Web File
- Open Web File. Log in to Business Online Services, select the Services menu in the upper-left corner of your Account Summary homepage, choose Sales tax - file and pay, then Sales tax web file.
- Select the form and filing period. Web File supports the ST-100, ST-101, ST-809, and ST-810 and their schedules.
- Report gross and nontaxable sales. Gross sales and services include taxable, nontaxable, and exempt sales, without the sales tax itself. Nontaxable sales include sales not subject to tax, and sales for resale supported by a resale certificate.
- Report taxable sales and use tax by jurisdiction. Enter taxable sales, and purchases subject to use tax, for each taxing jurisdiction, using its jurisdiction code. The rate for each jurisdiction is shown on the return, and the New York sales tax calculator can help you check one. Do not include sales tax in the taxable sales amount.
- Add any schedules you need. The ST-100 instructions list schedules for specific situations, such as food and drink, utilities, clothing and footwear, and certain services in New York City. The Department says you can file all sales tax forms and schedules in Web File.
- Review credits and the vendor collection credit. If you qualify, Web File calculates the vendor collection credit for you and deducts it from your return.
- Pay. Pay directly from your bank account. Web File can save your bank information, and you can schedule the payment in advance as long as you file before the due date.
- Submit and save your confirmation. The Department treats the return as electronically signed once the Web File process is complete.
State and local rate pitfalls
New York's combined rate is the state rate plus local taxes, and it varies across the state. The Department says the combined rate equals the state rate (currently 4%) plus any local rate imposed by a city, county, or school district, and that an additional 0.375% applies to taxable sales within the Metropolitan Commuter Transportation District (MCTD), which consists of New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester. Combined rates vary by county and by the cities that impose tax.
The Department describes New York's retail sales tax as a destination tax: the point of delivery, or the point at which possession is transferred to the purchaser, determines the rate to collect. Sales delivered outside New York are exempt. On the return, you report each sale and each purchase subject to tax for the jurisdiction where the sale was made and delivered, or where the purchase was used. Using one jurisdiction for every sale can underpay or overpay local tax.
To find the right jurisdiction and rate, the Department offers a Jurisdiction/Rate Lookup By Address tool, which returns the combined rate, the jurisdiction, and its jurisdiction code for an address. Some products, such as clothing and footwear, residential energy, and motor fuel, have their own rate publications and schedules, so check those if you sell them. The Department also publishes locality rate change notices.
Due dates and the weekend rule
New York sales tax returns are due 20 days after the end of the reporting period, and you can see them alongside other states on our New York sales tax due dates page:
| Return | Period | Due date |
|---|---|---|
| ST-100 quarterly | March 1 to May 31 | June 20 |
| ST-100 quarterly | June 1 to August 31 | September 20 |
| ST-100 quarterly | September 1 to November 30 | December 20 |
| ST-100 quarterly | December 1 to February 28 or 29 | March 20 |
| ST-101 annual | March 1 to February 28 or 29 | March 20 |
| ST-809 monthly | Each month | 20th of the following month |
The Department says that if the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day. Its 2026 filing calendar shows this in practice: quarterly and monthly sales tax returns due in December 2026 are due on December 21, because December 20 is a Sunday.
PrompTax filers follow a separate schedule. The Department states that a PrompTax filing and payment is due three business days after the 22nd of the month being reported, and it publishes the dates for each program year.
Filing a zero return
You must file a return even if you have no taxable sales, purchases, or credits to report. The Department's Web File instructions for a no-tax-due return say to:
- Select the form and filing period on the Form Selection page.
- Enter your gross sales, even if zero.
- Answer No to the question "Do you have any sales, purchases, or credits to report?" and select Continue.
- On the Tax Due Details page, select Calculate, then review your return.
- Select Submit and print the confirmation for your records.
If you file a no-tax-due return late, the Department charges a $50 penalty.
Amending a return
The Department states that Web File supports amended returns, along with no-tax-due and final returns. Two rules from its guidance matter here. You cannot claim the vendor collection credit on an amended return, and you cannot carry the credit over to a future return.
If you overpaid, or collected tax and then repaid it to customers, a registered vendor can claim a credit against tax due on a later return, reported with the credit schedule. For a credit or refund of an overpayment, the Department directs you to Form AU-11, Application for Credit or Refund of Sales or Use Tax, which you can submit through Web File if you have a Business Online Services account. The refund bulletin says to apply within three years from the date the tax was due, or two years from the date you paid the tax, whichever is later. The ST-100 instructions say not to attach the refund application to your return. The pages we reviewed do not walk through the amended-return screens, so use the Department's Web File help or call its Sales Tax Information Center at 518-485-2889 if you are unsure how to correct a specific period.
Payment methods
- Bank account through Web File: You can pay directly from your bank account when you file, or make payments in advance of filing. Both options save your bank account information for future use.
- Credit or debit card: The Department accepts cards through its card services provider, Wells Fargo, which charges a 2.20% convenience fee that is not part of the tax. The Department's pay-a-bill page describes card payments in an Online Services account for bills and notices, and the Web File page describes bank payment for returns, so confirm card availability for a return payment before relying on it.
- Check or money order (paper filers): Payable to New York State Sales Tax, with your sales tax identification number, the form number (ST-100), and the last day of the filing period written on it.
- PrompTax payments: ACH debit, ACH credit (only if enrolled in PrompTax), certified check, or Fedwire, each with its own deadline. PrompTax filers use Web File for Form ST-810 and do not need to pay with the return.
The Department can charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment.
The vendor collection credit
New York gives eligible vendors a credit for filing and paying on time. The Department's bulletin says the credit equals 5% of the taxes and fees reported on your return, up to a maximum of $200 for each quarterly or annual reporting period. It applies to returns filed on:
- a quarterly basis (Form ST-100), or
- an annual basis (Form ST-101).
To qualify, you must file on time and pay what you owe in full. You cannot claim it on an amended return or a past-due return, and you cannot carry it over. Monthly (ST-809 and ST-810) filers and businesses enrolled in PrompTax are not eligible. The credit is calculated on taxes and fees including state, county, city, and school district sales and use taxes, but not the paper carryout bag reduction fee.
Illustration of the rule, not a real filer: a quarterly filer reports $3,000 in taxes and fees, files on time, and pays in full. The credit is 5% of $3,000, or $150, so the filer sends $2,850. A quarterly filer reporting $6,000 would compute 5% as $300, but the credit is capped at $200, so that filer sends $5,800.
Penalties and interest for late filing
The Department's penalty bulletin and ST-100 instructions list these penalties:
- Late return, no tax due: $50.
- Return 1 to 60 days late, tax due: 10% of the tax due for the first month, plus 1% for each additional month or part of a month, up to 30%, and never less than $50.
- Return 61 or more days late, or not filed: the greater of the percentage penalty above (capped at 30%), the lesser of $100 or 100% of the tax required on the return, or $50.
- Return filed on time, tax not paid: 10% of the tax due for the first month plus 1% for each additional month or part of a month, up to 30%.
- Interest: Accrues from the due date of the return until the tax is paid. The Department says interest is compounded daily and the rate may be adjusted quarterly, and it publishes current rates and a penalty and interest calculator.
A late or underpaid return also loses the vendor collection credit. For a state-by-state comparison of filing penalties and timely-filing discounts, see our guide to sales tax filing penalties and discounts by state.
Common New York sales tax filing mistakes
- Using calendar quarters. New York's sales tax quarters end in May, August, November, and February.
- Reporting everything under one jurisdiction. Tax is reported by the locality where the sale was made and delivered. Using your own county for every sale can underpay or overpay local tax.
- Skipping zero returns. A missed no-tax-due return still costs $50 if filed late.
- Missing the move to monthly filing. Once a quarter reaches $300,000 in taxable receipts and purchases, part-quarterly filing starts with the next sales tax quarter.
- Losing the vendor collection credit. It applies only when the return is on time and paid in full, and not on an amended return.
- Including sales tax in taxable sales. Report taxable sales without the tax collected.
- Forgetting that marketplace sales still need a return. A marketplace seller that meets a registration requirement must still register and file.
If you receive a sales tax notice
A missed or late return often leads to a letter. Our New York sales tax notices guide explains the notices the New York State Department of Taxation and Finance sends, including Notice of determination of tax due, Notice of Determination, and Tax warrant. It also covers how to ask for penalty relief: Penalty abatement (reasonable cause). Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.
Next steps for New York sellers
- Download New York's due dates as a calendar file, or see them on the due dates page.
- Check the combined rate for any New York address.
- Get the New York resale certificate to buy inventory without paying tax.
- Check whether you have nexus in other states before your sales cross a threshold.
More state filing guides
Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.
- How to file New Jersey sales tax online
- How to file Vermont sales tax online
- How to file Pennsylvania sales tax online
Let Kintsugi file for you
New York's non-calendar quarters and locality-level reporting take time to get right. Kintsugi's sales tax filing software prepares New York returns with sales sourced to the correct jurisdictions, files on your assigned schedule, including zero returns, and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing or registration, with no per-state subscription. See pricing, start free, or book a demo.
Frequently asked questions
How do I file NYS sales tax online?
Log in to Business Online Services, open the Services menu, select Sales tax - file and pay, then Sales tax web file. Choose your form and filing period, enter your sales by jurisdiction, and pay from your bank account.
What is the difference between the ST-100, ST-101, and ST-809?
The ST-100 is the quarterly return most vendors file. The ST-101 is the annual return for vendors who owe $3,000 or less for the annual period and whom the Tax Department has classified as annual filers. The ST-809 is the monthly return for part-quarterly filers, who also file the quarterly ST-810.
When are New York sales tax returns due?
Twenty days after the period ends: June 20, September 20, December 20, and March 20 for quarterly filers. If the due date is a Saturday, Sunday, or legal holiday, it moves to the next business day.
Do I have to file a New York return if I had no sales?
Yes. Every registered vendor files for every period, even with no taxable sales, purchases, or credits. A no-tax-due return filed late is charged a $50 penalty.
How do I log in to Sales Tax Web File?
Create or log in to a Business Online Services account, then use the Services menu to reach Sales tax - file and pay and Sales tax web file. The Department describes a one-time registration step before you can Web File.
Is e-filing mandatory in New York?
For most vendors. You must Web File if you are subject to the corporation tax e-file mandate, or if you prepare your own returns, use a computer to prepare them, and have broadband internet access.
Is there a vendor credit for filing on time?
Yes, for quarterly (ST-100) and annual (ST-101) filers who file on time and pay in full: 5% of the taxes and fees reported, up to $200 per return. Monthly filers and PrompTax participants are not eligible.
What is the late filing penalty?
A late return with no tax due is $50. With tax due, it is 10% of the tax for the first month plus 1% for each additional month or part of a month, up to 30%, with a $50 minimum. Interest also accrues from the due date.
How do I amend a New York sales tax return?
The Department says Sales Tax Web File supports amended returns. You cannot claim the vendor collection credit on an amended return or carry it over. For a credit or refund of an overpayment, the Department directs you to Form AU-11, Application for Credit or Refund of Sales or Use Tax.
Can I pay New York sales tax by credit card?
The Department accepts cards through its provider, Wells Fargo, which charges a 2.20% convenience fee that is not part of the tax. Its pages describe card payments for bills and notices and bank payment for returns, so confirm card availability for a return before you rely on it.
Sources
Checked September 29, 2026.
- NYS Department of Taxation and Finance, File online with Sales Tax Web File
- NYS Department of Taxation and Finance, Filing Requirements for Sales and Use Tax Returns (TB-ST-275)
- NYS Department of Taxation and Finance, Instructions for Form ST-100
- NYS Department of Taxation and Finance, Vendor Collection Credit (TB-ST-925)
- NYS Department of Taxation and Finance, Sales and Use Tax Penalties (TB-ST-805)
- NYS Department of Taxation and Finance, 2026 tax filing dates
- NYS Department of Taxation and Finance, Find sales tax rates
- NYS Department of Taxation and Finance, Do I Need to Register for Sales Tax? (TB-ST-175)
- NYS Department of Taxation and Finance, How to Web File a no-tax-due return
- NYS Department of Taxation and Finance, How to Apply for a Refund of Sales and Use Tax (TB-ST-350)
- NYS Department of Taxation and Finance, PrompTax program
- NYS Department of Taxation and Finance, PrompTax: sales and use tax
- NYS Department of Taxation and Finance, Credit and debit card payment information
- NYS Department of Taxation and Finance, Pay a bill or notice
