2023 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.
(d-1)(1) Notwithstanding subdivision (d) of this section, a return may
be  amended  where  such  amendment would not result in the reduction or
elimination of a past-due tax liability, as  such  term  is  defined  in
section  one  hundred  seventy-one-v of this chapter. Provided, however,
that a person required to collect tax,  as  defined  in  section  eleven
hundred  thirty-one  of this part, may amend a return within one hundred
eighty days of the date such return was due if  the  past-due  liability
was self-assessed and reported by such person.
(2)  Where  there is no such past-due tax liability, an amended return
that would result in the reduction or elimination of tax  due  shall  be
deemed  a  claim  for credit or refund and must be filed within the time
required for filing a claim for credit or refund  under  section  eleven
hundred  thirty-nine of this part and otherwise meet the requirements of
such section.
(3) Where the commissioner  has  determined  the  amount  of  tax  due
pursuant  to  paragraph one of subdivision (a) of section eleven hundred
thirty-eight of this part, an original return may be  filed  within  one
hundred  eighty  days  after  mailing  of  notice of such determination.
Provided, however, that nothing  in  this  paragraph  shall  affect  any
penalty or interest that may have accrued for such tax period on account
of failure to timely file the original return.
(4)  An assessment of tax, penalty and interest, including recovery of
a previously paid refund, attributable to a change or  correction  on  a
return,  may be made at any time within three years after such return is
filed.
(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.