Form ST-101, New York State and Local Annual Sales and Use Tax 2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering your sales tax identification number and legal name as it appears on your Certificate of Authority. If your address has changed, mark the appropriate box.
  3. If you have no taxable sales or purchases, simply enter 'none' in boxes 12, 13, and 14, then proceed to Step 9.
  4. For those filing a final return, indicate this by marking the corresponding box and provide details about the last day of business.
  5. In Step 1 Return Summary, input gross sales and services figures in lines 1, 1a, and 1b as applicable.
  6. Proceed to calculate taxes due in Step 6 by adding totals from previous steps and subtracting any credits claimed.
  7. Finally, sign the form in Step 9 and ensure it is postmarked by the due date for timely submission.

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If you sell physical goods, youre likely required to collect sales tax. Only five states dont have a sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. So if your business location is in one of the other 45 states and you sell physical goods, youll need to collect sales tax from customers.
Items and services that are exempt from sales tax include but are not limited to: Food products, dietary foods, certain beverages and health supplements sold by food markets. Diapers. Drugs and medicines for people. Medical equipment and supplies for home use. Newspapers, magazines and other periodicals.
How to fill out Form ST-101? Locate your business information in the form. Fill in your name, address, and the type of business. Provide the sellers information, including their name and address. Indicate the type of property being purchased. Sign the form with an electronic signature. Download the completed form.
ST-100 Form: New York State and Local Quarterly Sales and Use Tax Return for Quarterly Filers. ST-101 Form: New York State and Local Sales and Use Tax Return for Annual filers.
Form ST-120, Resale Certificate, is a sales tax exemption certificate.

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To submit the ST-101 form, you can mail it to the New York State Tax Department, P.O. Box 4129, Eagan, MN 55121-4129.
Form ST-101, New York State and Local Annual Sales and Use Tax Return.
Former IRT services (now known as A Division) are assigned numbers, and former BMT and IND services (now known as B Division) are assigned letters.

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