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Department of Taxation and Finance

2021 - 2022 sales tax forms

For sales tax year - March 1, 2021, through February 28, 2022.

Please remember: Whenever a sales and use tax rate changes, the corresponding jurisdictional reporting code is replaced with a new code. Therefore, it is important that you select and file the tax return and related schedules designated for the period for which you are reporting.

Quarterly forms (ST-100 series)

Filing period: December 1, 2021 - February 28, 2022 (422)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet
ST-100.1 Instructions on form Quarterly Schedule W - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 ST-100.3-I (Instructions) Quarterly Schedule B - Taxes on Utilities and Heating Fuels
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Taxes on Telephone Services
ST-100.10 ST-100.10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-100.13 Instructions on form Paper Carryout Bag Reduction Fee

Filing period: September 1, 2021 - November 30, 2021 (322)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet
ST-100.1 Instructions on form Quarterly Schedule W - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 ST-100.3-I (Instructions) Quarterly Schedule B - Taxes on Utilities and Heating Fuels
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Taxes on Telephone Services
ST-100.10 ST-100.10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-100.13 Instructions on form Paper Carryout Bag Reduction Fee

Filing period: June 1, 2021 - August 31, 2021 (222)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet
ST-100.1 Instructions on form Quarterly Schedule W - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 ST-100.3-I (Instructions) Quarterly Schedule B - Taxes on Utilities and Heating Fuels
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Taxes on Telephone Services
ST-100.10 ST-100.10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-100.13 Instructions on form Paper Carryout Bag Reduction Fee

Filing period: March 1, 2021 - May 31, 2021 (122)
Form number Instructions Form title
ST-100 ST-100-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return
ST-100-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet
ST-100.1 Instructions on form Quarterly Schedule W - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-100.2 Instructions on form Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-100.3 ST-100.3-I (Instructions) Quarterly Schedule B - Taxes on Utilities and Heating Fuels
ST-100.5 Instructions on form Quarterly Schedule N - Taxes on Selected Sales and Services in New York City Only
ST-100.5-ATT Instructions on form Quarterly Schedule N-ATT - Taxes on Parking Services in New York City
ST-100.7 Instructions on form Quarterly Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-100.8 Instructions on form Quarterly Schedule T - Taxes on Telephone Services
ST-100.10 ST-100.10-I (Instructions) Quarterly Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-100.13 Instructions on form Paper Carryout Bag Reduction Fee

Annual forms (ST-101 series) Filing period: March 1, 2021 - February 28, 2022 (A22)
Form number Instructions Form title
ST-101 (Fill-in) ST-101-I (Instructions) New York State and Local Annual Sales and Use Tax Return  Due date: Monday, March 21, 2022. This form can be completed electronically using your computer and Adobe Reader 11.0 or higher, and printed for filing with the Tax Department.
ST-101-ATT Instructions on form Annual Schedule CW -Credit Worksheet
ST-101.1 Instructions on form Annual Schedule W - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-101.2 Instructions on form Annual Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-101.3 ST-101.3-I (Instructions) Annual Schedule B - Taxes on Utilities and Heating Fuels
ST-101.5 Instructions on form Annual Schedule N - Taxes on Selected Sales And Services in New York City Only
ST-101.5-ATT Instructions on form Annual Schedule N-ATT - Taxes on Parking Services in New York City
ST-101.7 Instructions on form Annual Schedule H - Report of Clothing and Footwear Sales Eligible for Exemption
ST-101.8 Instructions on form Annual Schedule T - Taxes on Telephone Services
ST-101.10 ST-101.10-I (Instructions) Annual Schedule FR - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-101.13 Instructions on form Paper Carryout Bag Reduction Fee

Part-Quarterly (Monthly) forms (ST-809 series)
Filing period Form number Instructions Form title
January 2022 (1122) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
December 2021 (1022) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
October 2021 (0822) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
September 2021 (0722) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
July 2021 (0522) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
June 2021 (0422) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
April 2021 (0222) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
March 2021 (0122) ST-809 ST-809-I (Instructions) New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers

Quarterly forms (ST-810 series)

Filing period: December 1, 2021 - February 28, 2022 (1222)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
ST-810-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet for Part-Quarterly (Monthly) Filers
ST-810.1 Instructions on form Quarterly Schedule W for Part-Quarterly (Monthly) Filers - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 ST-810.3-I (Instructions) Quarterly Schedule B for Part-Quarterly (Monthly) Filers - Taxes on Utilities and Heating Fuels
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly (Monthly) Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly (Monthly) Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly (Monthly) Filers - Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly (Monthly) Filers - Taxes on Telephone Services
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly (Monthly) Filers - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-810.13 Instructions on form Paper Carryout Bag Reduction Fee

Filing period: September 1, 2021 - November 30, 2021 (0922)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
ST-810-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet for Part-Quarterly (Monthly) Filers
ST-810.1 Instructions on form Quarterly Schedule W for Part-Quarterly (Monthly) Filers - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 ST-810.3-I (Instructions) Quarterly Schedule B for Part-Quarterly (Monthly) Filers - Taxes on Utilities and Heating Fuels
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly (Monthly) Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly (Monthly) Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly (Monthly) Filers - Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly (Monthly) Filers - Taxes on Telephone Services
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly (Monthly) Filers - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-810.13 Instructions on form Paper Carryout Bag Reduction Fee

Filing period: June 1, 2021 - August 31, 2021 (0622)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
ST-810-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet for Part-Quarterly (Monthly) Filers
ST-810.1 Instructions on form Quarterly Schedule W for Part-Quarterly (Monthly) Filers - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 ST-810.3-I (Instructions) Quarterly Schedule B for Part-Quarterly (Monthly) Filers - Taxes on Utilities and Heating Fuels
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly (Monthly) Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly (Monthly) Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly (Monthly) Filers - Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly (Monthly) Filers - Taxes on Telephone Services
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly (Monthly) Filers - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-810.13 Instructions on form Paper Carryout Bag Reduction Fee

Filing period: March 1, 2021 - May 31, 2021 (0322)
Form number Instructions Form title
ST-810 ST-810-I (Instructions) New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers
ST-810-ATT Instructions on form New York State and Local Quarterly Sales and Use Tax Credit Worksheet for Part-Quarterly (Monthly) Filers
ST-810.1 Instructions on form Quarterly Schedule W for Part-Quarterly (Monthly) Filers - Report of Purchases Eligible for Credit by a Qualified Empire Zone Enterprise (QEZE)
ST-810.2 Instructions on form Quarterly Schedule A for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in Nassau and Niagara Counties
ST-810.3 ST-810.3-I (Instructions) Quarterly Schedule B for Part-Quarterly (Monthly) Filers - Taxes on Utilities and Heating Fuels
ST-810.5 Instructions on form Quarterly Schedule N for Part-Quarterly (Monthly) Filers - Taxes on Selected Sales and Services in New York City Only
ST-810.5-ATT Instructions on form Quarterly Schedule N-ATT for Part-Quarterly (Monthly) Filers - Taxes on Parking Services in New York City
ST-810.6 Instructions on form Quarterly Schedule P for Part-Quarterly (Monthly) Filers - Sales and Use Tax PrompTax Payments
ST-810.7 Instructions on form Quarterly Schedule H for Part-Quarterly (Monthly) Filers - Report of Clothing and Footwear Sales Eligible for Exemption
ST-810.8 Instructions on form Quarterly Schedule T for Part-Quarterly (Monthly) Filers - Taxes on Telephone Services
ST-810.10 ST-810.10-I (Instructions) Quarterly Schedule FR for Part-Quarterly (Monthly) Filers - Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel
ST-810.13 Instructions on form Paper Carryout Bag Reduction Fee
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