New York State sales tax returns are filed online with Sales Tax Web File, which you reach through a Business Online Services account on the New York State Department of Taxation and Finance website. This guide covers what you need before you log in, which return you file, how the online flow works, when returns are due, and what it costs to be late.
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), Forms ST-809 and ST-810 (part-quarterly, or monthly, filers).
- Filing frequency: Quarterly by default; annual or part-quarterly depending on your tax and sales.
- Due date: 20 days after the end of the period. If that falls on a weekend or legal holiday, it moves to the next business day.
- Sales tax quarters: New York's quarters are not calendar quarters. They run March–May, June–August, September–November, and December–February.
- Zero returns: Required for every period.
- Payment: Direct debit from your bank account through Web File, which you can schedule in advance.
Who has to file, and how often
Every vendor registered for New York sales tax, and holding a Certificate of Authority, must file a return for each period, whether or not it made taxable sales. Remote sellers must register once they exceed $500,000 in sales of tangible personal property delivered into New York and more than 100 such sales in the preceding four sales tax quarters. See our New York sales tax guide for registration and nexus details.
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, when taxable receipts, purchases subject to use tax, rents, and amusement charges were under $300,000 in the previous quarter | ST-100 |
| Annual | Total tax due for the annual period (March 1 through February 28 or 29) is $3,000 or less, and the Tax Department has told you that you are an annual filer | 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 |
Part-quarterly filing starts with the first month of the next sales tax quarter after you cross $300,000. Separately, PrompTax is mandatory for large vendors the Tax Department notifies by mail, generally those with more than $500,000 in annual sales and use tax liability. PrompTax has its own accelerated electronic payment schedule.
Is e-filing required?
For most vendors, yes. 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 returns yourself, without a tax preparer;
- you use a computer to prepare, document, or calculate your tax forms; and
- you have broadband internet access.
Before you start: set up Business Online Services
- Create a Business Online Services account at ols.tax.ny.gov, or log in if you already have one.
- Collect your records by jurisdiction. New York sales tax is state plus local tax, and returns report sales by the locality where the sale was delivered. Have gross sales, taxable sales, and purchases subject to use tax broken out by county and city, using the jurisdiction reporting codes on the return.
- Download the Web File worksheets if they help. The Tax Department publishes worksheets you can use to organize your data before you start.
Step-by-step: filing in Sales Tax Web File
- Open Web File. From your Account Summary homepage, select the Services menu in the upper-left corner, choose Sales tax - file and pay, then Sales tax web file.
- Select the return and period. Web File supports the ST-100, ST-101, ST-809, and ST-810, along with their schedules.
- Report gross and nontaxable sales. Enter gross sales and services for the period, and account for nontaxable sales such as sales for resale backed by resale certificates.
- Report taxable sales and use tax by jurisdiction. Enter taxable sales, and purchases subject to use tax, for each locality code where you owe tax. Web File applies the combined rate for each jurisdiction.
- Add any schedules you need. Some businesses report additional schedules, such as those for specific industries or credits. The ST-100 instructions explain which schedules apply.
- Review the vendor collection credit. If you file and pay on time, you can take a credit of 5% of the tax due, up to $200 per quarterly return.
- Pay. Pay directly from your bank account. Web File can save your bank information, and you can schedule a payment for a later date as long as you file before the due date.
- Save your confirmation for your records.
Due dates and the weekend rule
New York sales tax returns are due 20 days after the end of the reporting period:
| Return | Period | Due date |
|---|---|---|
| ST-100 quarterly | March 1 – May 31 | June 20 |
| ST-100 quarterly | June 1 – August 31 | September 20 |
| ST-100 quarterly | September 1 – November 30 | December 20 |
| ST-100 quarterly | December 1 – February 28/29 | March 20 |
| ST-101 annual | March 1 – February 28/29 | March 20 |
| ST-809 monthly | Each month | 20th of the following month |
If a due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day. For example, the quarter ending November 30, 2026 is due Monday, December 21, 2026, because December 20 is a Sunday.
Filing a zero return
You must file by the due date even if you made no taxable sales or purchases during the period. A late return with no tax due still carries a $50 penalty. In Web File, complete the return for the period and report zero.
Penalties and interest for late filing
- Late return, no tax due: $50.
- Late return with tax due, up to 60 days late: 10% of the tax due for the first month, plus 1% for each additional month or part of a month, up to 30%. The minimum is $50.
- More than 60 days late, or not filed: the greater of the percentage penalty above, the lesser of $100 or 100% of the tax required on the return, or $50.
- Return filed on time, tax not paid: 10% for the first month plus 1% per additional month, up to 30%.
- Interest: Charged from the due date until you pay, at rates the Tax Department sets quarterly.
The Tax Department can reduce or remove some penalties if you show reasonable cause.
Common mistakes to avoid
- 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 customer received the goods or services. Using your own county for every sale can underpay or overpay local tax.
- Skipping zero returns. A missed zero return still costs $50.
- Missing the move to monthly filing. Once a quarter reaches $300,000 in taxable receipts, part-quarterly filing starts the next quarter.
- Losing the vendor collection credit. It applies only when the return is on time and paid in full.
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. Plans start from $75 per filing, with no per-state subscription.
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 return and period, enter your sales by jurisdiction, and pay by bank debit.
Is Sales Tax Web File free?
Yes. Web File is free.
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 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. Weekend and holiday due dates move 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. A late zero return is charged a $50 penalty.
Can I still file on paper?
Only if you are not covered by the e-file mandate, for example if you use a tax preparer or do not use a computer to prepare your returns.
Sources
- 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
- NYS Department of Taxation and Finance, Instructions for Form ST-100
- NYS Department of Taxation and Finance, Sales and Use Tax Penalties (TB-ST-805)
- NYS Department of Taxation and Finance, 2026 tax filing dates
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