NY Tax L § 1136 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1136 - Returns.

§  1136.  Returns.   (a)(1) Every person required to register with the commissioner as provided in section eleven hundred thirty-four  of  this part whose taxable receipts, amusement charges and rents total less than three hundred thousand dollars, or in the case of any such person who is a  distributor  whose  sales  of  petroleum products total less than one hundred thousand  gallons,  in  every  quarter  of  the  preceding  four quarters,  shall  only  file  a  return quarterly with the commissioner. Provided, however, that if the commissioner in the exercise  of  his  or her discretion deems it necessary to protect the revenues to be obtained under  this article, he or she may give notice requiring such person, in addition to filing a quarterly return,  to  file  either  short-form  or long-form part quarterly returns, as specified in such notice.  (2)  Every  person  required  to  register  with  the  commissioner as provided in section  eleven  hundred  thirty-four  of  this  part  whose taxable  receipts,  amusement  charges  and  rents  total  three hundred thousand dollars or more, or in the case of any such  person  who  is  a distributor whose sales of petroleum products total one hundred thousand gallons  or  more, in any quarter of the preceding four quarters, shall, in addition to filing a quarterly return described in paragraph  one  of this  subdivision,  and  except  as otherwise provided in section eleven hundred two or eleven hundred three  of  this  article,  file  either  a long-form   or   short-form   part-quarterly  return  monthly  with  the commissioner.  (3) However, a person required to register with  the  commissioner  as provided in section eleven hundred thirty-four of this part only because such  person  is  purchasing  or  selling tangible personal property for resale, and who is not required to  collect  any  tax  or  pay  any  tax directly   to  the  commissioner  under  this  article,  shall  file  an information return  annually  in  such  form  as  the  commissioner  may prescribe.  Likewise,  a  person, who is required to register and who is selling petroleum products who is not a distributor of motor fuel, shall file an information return  quarterly  or,  if  the  commissioner  deems necessary, monthly, in such form as the commissioner shall prescribe.  (4)  The  return of a vendor of tangible personal property or services shall show such vendor's receipts from sales and the number  of  gallons of any motor fuel or diesel motor fuel sold and also the aggregate value of tangible personal property and services and number of gallons of such fuels  sold by the vendor, the use of which is subject to tax under this article,  and  the  amount  of  tax  payable  thereon  pursuant  to  the provisions  of  section  eleven  hundred  thirty-seven of this part. The return of a recipient of amusement charges shall show all  such  charges and the amount of tax thereon, and the return of an operator required to collect  tax  on  rents shall show all rents received or charged and the amount of tax thereon. The return of a marketplace seller shall  exclude the  receipts from a sale of tangible personal property facilitated by a marketplace provider if, in regard to such  sale:  (A)  the  marketplace seller   has   timely  received  in  good  faith  a  properly  completed certificate  of  collection  from  the  marketplace  provider   or   the marketplace   provider   has   included  a  provision  approved  by  the commissioner in the publicly-available agreement between the marketplace provider and the marketplace seller as described in subdivision  one  of section  eleven hundred thirty-two of this part, and (B) the information provided by the marketplace seller to  the  marketplace  provider  about such tangible personal property is accurate.  (5)  The  returns  of  any seller of petroleum products shall show the number of  gallons  of  petroleum  products  sold,  together  with  such additional  information  as  the  commissioner shall require in order to certify the amount of taxes, penalties and  interest  payable  to  local  taxing  jurisdictions  imposed  on the sale or use of petroleum products pursuant to the provisions of section twelve hundred sixty-one  of  this chapter.  (6)  The  returns of any seller of cigarettes shall show the amount of prepaid tax assumed or paid thereon and passed  through,  together  with such additional information as the commissioner shall require.  (7)  Taxable  receipts  as  used in this section shall include taxable receipts from the sale of petroleum  products  and  cigarettes  and  any receipts  from the sale of motor fuel or diesel motor fuel or cigarettes in this state whether or not such receipts  are  subject  to  the  taxes imposed  by  section  eleven  hundred  two, eleven hundred three, eleven hundred five or eleven hundred ten of this  article  and  regardless  of whether  the  provisions  of  section  eleven  hundred  twenty or eleven hundred twenty-one of this article are applicable to the  taxes  imposed in  respect  of  such  receipts  or  numbers of gallons of motor fuel or diesel motor fuel sold.  (8) For purposes of this article the term  "long-form,  part-quarterly return"  shall  mean  a  return in a form determined by the commissioner providing for the calculation of the actual sales and  compensating  use taxes  for  the  preceding month in the manner set forth in subdivisions (a) and (b) of section eleven  hundred  thirty-seven  of  this  part.  A person  filing a long-form, part-quarterly return for each of the months contained in a quarter shall also be required to file a quarterly return for such quarter.  (9) For purposes of this article the term "short-form,  part-quarterly return"  shall  mean a return which shall be available for use in filing as a return for the first two months of any quarter and only by a person required to file a return monthly who has had at least  four  successive quarterly  tax  periods  immediately  preceding  the month for which the return is to be filed and  who  elects  such  use,  and  is  in  a  form determined  by  the  commissioner  and  providing for the calculation of one-third of the total state and local sales and compensating use  taxes paid  by the person to the commissioner in the comparable quarter of the immediately preceding year under  this  article  and  as  taxes  imposed pursuant  to  the  authority  of article twenty-nine with respect to all receipts, amusement charges and rents.  (b) The returns and information returns required by this section to be filed quarterly shall be filed for quarterly periods ending on the  last day  of February, May, August and November of each year, and each return and each information return shall be filed within twenty days after  the end  of  the  quarterly  period covered thereby. The returns required by this section to be filed monthly shall  be  filed  for  monthly  periods ending  on  the  last  day  of each month and each return shall be filed within twenty days after the end of each prior  month.  The  information returns  required  to  be filed annually shall be filed for twelve month periods ending on the last day of  May  of  each  year,  and  each  such information  return  shall  be filed within twenty days after the end of the twelve month period covered thereby.  (c) The tax commission may  permit  or  require  returns  to  be  made covering other periods and upon such dates as it may specify. If the tax commission  deems  it  necessary  in  order to insure the payment of the taxes imposed by this article, it may require returns  to  be  made  for shorter   periods  than  those  prescribed  pursuant  to  the  foregoing subdivisions of this section, and upon such dates as it may specify.  (d) The form of returns shall be prescribed by the tax commission  and shall  contain  such information as it may deem necessary for the proper administration of this  article.  The  commission  may  require  amended  returns  to  be filed within twenty days after notice and to contain the information specified in the notice.  (e) The tax commission may by regulation require lessors as defined in paragraph  (8)  of subdivision (d) of section eleven hundred one to file information returns showing all leases, subleases and  licenses  to  use granted  to  persons  who  make amusement charges, and may prescribe the form of such returns, the time  when  they  are  to  be  filed  and  the information to be contained therein.  (f)  Every  show  promoter  shall file a report monthly, within twenty days after the end of the prior month, for all  shows  with  respect  to which  he  was a show promoter in such prior month, listing the date and place of each show and the name, address and  certificate  of  authority number,  by  show, of every person whom he permitted to display for sale or to sell tangible personal property or services subject to tax at such show.  Every person shall furnish the show promoter of any show at which he displays for sale or sells tangible  personal  property  or  services subject to tax, with a statement of his name, address and certificate of authority  number  for  the  show  promoter's  use  in filing the report required herein.  (g) Every entertainment promoter shall file a report  monthly,  within twenty  days  after  the  end  of the prior month, for all entertainment events with respect to which he was an entertainment  promoter  in  such prior  month,  listing  the  date  and place of each such event, and the name, address and certificate of authority number, by  event,  of  every person  who  made  taxable  sales  of tangible personal property at such event.  Every  entertainment  vendor  shall  furnish  the  entertainment promoter  of  any entertainment event at which he makes taxable sales of tangible personal  property,  with  a  statement  containing  his  name, address  and  certificate  of  authority  number,  for the entertainment promoter's use in filing the report required herein.  (h) The commissioner may, by regulation, require any person registered or required to be registered with the commissioner under section  eleven hundred  thirty-four of this article to file a report regarding sales in this state of tangible personal property or services by such  person  to itinerant  vendors  where  such  sales  are  sales  for resale. Any such report, if required to be filed by the commissioner, shall  contain  the name  and  certificate of authority number of every itinerant vendor who purchases tangible personal property or services for  resale  from  such person,  the  sales  for resale made to each such vendor and the amounts paid, charged or due thereon, together with such  other  information  as the commissioner may require. The commissioner may prescribe the form of such  report  and shall indicate the time when it is to be filed and the period to be covered, provided that such reports may not be required  to be filed more frequently than on a quarterly basis. For purposes of this subdivision,  the term "itinerant vendor" shall include a person with no permanent and fixed place of business in this state from which it  makes sales  or renders services subject to tax, such as street peddlers, show vendors or any similar  vendors  who  transport  a  supply  of  tangible personal  property  from  place to place, whether upon trucks, wagons or otherwise, exposing such property for sale, soliciting  and  negotiating sales,  and immediately delivering the property, but shall not include a person who makes sales  or  renders  services  by  sample,  brochure  or catalogue for future delivery.  (i)  (1)  The  following  persons  must file, in addition to any other return required by this chapter, annual  information  returns  with  the commissioner  providing  the  information  specified  below  about their transactions with vendors, hotel operators, and recipients of  amusement charges:  (A)  Every  insurer licensed to issue motor vehicle physical damage or motor vehicle property damage liability  insurance  for  motor  vehicles registered in this state if, during the period covered by the return, it has  paid consideration or an amount under an insurance contract for the servicing or repair of a motor vehicle on behalf of an insured. For each person  to  whom  the  insurer  has  paid  the  consideration  or amount described in the preceding sentence, the return must  report  the  total amount  paid  for that period, along with the other information required by paragraph two of this subdivision.  (B) Every franchisor, as defined by section six hundred eighty-one  of the  general  business law, that has at least one franchisee, as defined by subdivision four of section six hundred  eighty-one  of  the  general business  law,  that  is  required to be registered under section eleven hundred thirty-four of this part. For each franchisee, the  return  must include  the gross sales of the franchisee in this state reported by the franchisee  to  the  franchisor,  the  total  amount  of  sales  by  the franchisor  to the franchisee, and any income reported to the franchisor by each franchisee, along with the information required by paragraph two of this subdivision.  (C) Every wholesaler, as defined by section  three  of  the  alcoholic beverage control law, if it has made a sale of an alcoholic beverage, as defined  by  section  four  hundred  twenty  of  this  chapter,  without collecting sales or use tax during the period  covered  by  the  return, except  (i) a sale to a person that has furnished an exempt organization certificate to the wholesaler for that sale; or (ii) a sale  to  another wholesaler  whose  license under the alcoholic beverage control law does not allow it to make retail sales of the alcoholic  beverage.  For  each vendor,  operator,  or  recipient to whom the wholesaler has made a sale without collecting sales  or  compensating  use  tax,  the  return  must include the total value of those sales made during the period covered by the  return  (excepting  the  sales described in clauses (i) and (ii) of this subparagraph) and the vendor's,  operator's  or  recipient's  state liquor  authority license number, along with the information required by paragraph two of this subdivision.  (D)  Notwithstanding  the  provisions  of  subparagraph  (C)  of  this paragraph,  a person operating pursuant to any of the following licenses shall not be subject to any of the requirements of this subdivision: (i) a farm winery license, as  provided  in  section  seventy-six-a  of  the alcoholic  beverage  control  law; (ii) a winery license, as provided in section seventy-six of the alcoholic beverage  control  law,  where  the number  of  gallons  of  wine,  cider and mead produced annually by such person does not exceed the annual  limits  on  the  number  of  finished gallons  of  wine,  cider  and  mead  permitted to be produced by a farm winery under subdivision eight of section seventy-six-a of the alcoholic beverage control law; (iii) a farm distillery license,  as  provided  in subdivision two-c of section sixty-one of the alcoholic beverage control law; (iv) a distiller's license, as provided in section sixty-one of the alcoholic  beverage  control  law, where the number of gallons of liquor produced annually by such person does not exceed the  annual  limits  on the  number  of  gallons  of  liquor  permitted to be produced by a farm distillery under paragraph (f) of subdivision two-c of section sixty-one of the alcoholic beverage control law; (v) a  farm  cidery  license,  as provided in section fifty-eight-c of the alcoholic beverage control law; (vi)  a  cider producers' license, as provided in section fifty-eight of the alcoholic beverage control law, where the number of gallons of cider produced annually by such person does not exceed the  annual  limits  on the number of gallons of cider permitted to be produced by a farm cidery under subdivision ten of section fifty-eight-c of the alcoholic beverage  control  law;  (vii)  a  farm  brewery  license,  as provided in section fifty-one-a of the alcoholic beverage control  law;  (viii)  a  brewer's license,  as  provided  in  section  fifty-one of the alcoholic beverage control  law,  where  the  number of finished barrels of beer, cider and braggot produced annually by such person  does  not  exceed  the  annual number  of  finished  barrels of beer, cider and braggot permitted to be produced by a farm brewery under subdivision ten of section  fifty-one-a of  the  alcoholic beverage control law; (ix) a farm meadery license, as provided in section thirty-one of the alcoholic beverage control law; or (x) a mead producers' license, as provided  in  section  thirty  of  the alcoholic  beverage control law, where the number of gallons of mead and braggot produced annually by such person  does  not  exceed  the  annual number  of finished barrels of mead and braggot permitted to be produced by a farm meadery under subdivision ten of  section  thirty-one  of  the alcoholic  beverage  control  law.  Nothing  in  this subparagraph shall exempt a person  operating  pursuant  to  multiple  licenses  under  the alcoholic beverage control law from the requirements of subparagraph (C) of  this  paragraph  if  such person produces an amount of any alcoholic beverage in excess of the amounts permitted to be produced annually by a person who holds only a farm winery, farm cidery, farm distillery,  farm brewery  or  farm  meadery  license  for  such  beverage, nor shall this section exempt any person  holding  a  wholesalers'  license  under  the alcoholic beverage control law from the requirements of subparagraph (C) of this paragraph.  (2)  The  returns  required  by paragraph one of this subdivision must also include,  for  each  vendor,  operator,  or  recipient  about  whom information  is  required  to be reported under such paragraph, the name and address, and the certificate of authority or federal  identification number,  and  any  other  information  required by the commissioner. The commissioner  may,  in  the  commissioner's  discretion,   require   the reporting  of  less  than  all  the information otherwise required to be reported by this paragraph and paragraph one of this subdivision.  (3) The returns required by paragraph one of this subdivision must  be filed  annually  on  or  before  March twentieth and must cover the four sales  tax  quarterly   periods   immediately   preceding   such   date. Notwithstanding  section  three hundred five of the state technology law or  any  other  law  to  the  contrary,  the  returns  must   be   filed electronically in the manner prescribed by the commissioner.  (4)  Any  person required to file a return under paragraph one of this subdivision must, on or before March twentieth,  give  to  each  vendor, operator, or recipient about whom information is required to be reported in   the   return   the  information  pertaining  to  that  person.  The commissioner may prescribe a form to be used to provide the  information required to be given by this paragraph.  (5)  Nothing  in  this  subdivision  is  to  be construed to limit the persons from  whom  the  commissioner  can  secure  information  or  the information  the commissioner can require from those persons pursuant to the commissioner's authority under section eleven hundred forty-three of this part or any other provision of law.