New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 533 - Vendors Obligations › Section 533.3 - Returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1136, 1137-A, 1251
(a)
General.
(1) Every person who is required to register
				  with the Department of Taxation and Finance, or who voluntarily registers, is
				  required to file returns in accordance with the provisions set forth herein.
				  Returns must be made on forms prescribed by the Department of Taxation and
				  Finance. It is the department's practice to mail preaddressed sales and use tax
				  returns to registered vendors and it is preferable that such preaddressed
				  returns be used. If a preaddressed return is not received by a person required
				  to file, it is such person's responsibility to obtain a return from the
				  department. No registrant is excused from liability for failure to report and
				  pay the tax because he has failed to receive a preaddressed return form. Filing
				  may be on a monthly, quarterly or annual basis in accordance with the
				  provisions of sections 1136 and 1137-A  of the Tax Law and this
				  section.
(2) Returns are to be
				  filed in accordance with the instructions provided by the department.
(3) Sole proprietors must file returns in the
				  business name as it appears on the certificate of authority.
(4) Partnerships, including joint ventures,
				  must file returns in the business name as it appears on the certificate of
				  authority.
(5) Returns for a single
				  vendor, with more than one location, are to be filed on a consolidated basis.
				  However, a vendor may request, in writing, approval to file separately for each
				  business location. Any vendor who at the effective date of this Part has been
				  filing returns separately for separate locations must continue to do so. The
				  method of filing shall not be changed without prior written approval. The total
				  taxable receipts and purchases subject to use tax at all locations are to be
				  included in total receipts for purposes of determining the obligation to file
				  monthly, regardless of whether the filing is on a consolidated or single
				  location basis.
(6) All returns
				  must be accompanied by payment of the full amount due (see section
				  533.4 
				  of this Part). Failure to pay the tax due with the return may result in the
				  issuance of a notice and demand. However, whether or not a notice and demand is
				  issued, the department may proceed with the remedies provided in section 1141 (a)  of the Tax
				  Law.
(7) Every return filed must
				  contain a full, complete and accurate disclosure of the information required,
				  and shall be prepared in accordance with the instructions provided by the
				  department and pursuant to this section. If a return does not fully disclose
				  the required information, it may be considered incorrect or insufficient, and
				  the Department of Taxation and Finance may determine the tax due as provided in
				  section 1138  of the Tax Law. See section
				  533.2(g) 
				  of this Part for provisions relating to incorrect or insufficient
				  returns.
(8) Any person failing to
				  file a return required by sections 1136 and 1137-A  of the Tax Law, may be
				  subject to the criminal penalties prescribed by section 1817  of the Tax Law.