2013 New York Consolidated Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 4 - (1131 - 1148) 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.
    (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. A person operating pursuant to a farm
  winery license as provided in section  seventy-six-a  of  the  alcoholic
  beverage  control  law,  or  a  person  operating  pursuant  to  a  farm
  distillery license as provided in subdivision two-c of section sixty-one
  of such law, or a person operating pursuant to a farm brewery license as
  provided in section fifty-one-a of the alcoholic beverage  control  law,
  or  a  person  operating  pursuant  to any combination of such licenses,
  shall not be subject to any of the requirements of this subdivision.
    * NB Effective until January 15, 2014
    * (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. A person operating pursuant to a farm
  winery license as provided in section  seventy-six-a  of  the  alcoholic
  beverage  control  law,  or  a  person  operating  pursuant  to  a  farm
  distillery license as provided in subdivision two-c of section sixty-one
  of such law, or a person operating pursuant to a farm cidery license  as
  provided in section fifty-eight-c of the alcoholic beverage control law,
  or  a person operating pursuant to a farm brewery license as provided in
  section fifty-one-a of the alcoholic beverage control law, or  a  person
  operating  pursuant  to  any  combination of such licenses, shall not be
  subject to any of the requirements of this subdivision.
    * NB Effective January 15, 2014
    (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.