Department of Taxation and Finance ST-809-I - (7/23) Instructions for Form ST-809 - New York State and Local Sales and Use Tax Return

Sep 19, 2026

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Instructions for Form ST-809 from the New York State Department of Taxation and Finance explain how monthly (part-quarterly) filers should file their New York State and local sales and use tax return. Guidance covers using Sales Tax Web File, completing a complete return with required identification fields on each page, choosing long versus short filing methods, maintaining records for Form ST-810, and handling no-tax-due filings, address changes, and tax calculation steps including gross sales, taxable sales, purchases subject to tax, and sales and use tax due.

LanguageEnglish

CategoryForms

FormatPDF

Pages7

Reading Time3 min

AccessFree to download

General information

Use Sales Tax Web File

File a complete return

Filing requirements

Filing methods

Long method of calculating tax due

Short method of calculating tax due

Records requirement for Form ST-810

Specific instructions

No tax due

Address or business information changed

Step 1: Calculate tax due

Part 1: Long method of calculating tax due

Box 1: Gross sales and services

Box 2: Taxable sales and services

Box 3: Purchases subject to tax

Department of Taxation and Finance ST-809-I (7/23) Instructions for Form ST-809 New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers General information Use Sales Tax Web File As a sales tax vendor, you must use Sales Tax Web File to file Form ST-809 if: • you are subject to the corporation tax e-file mandate; or • you meet all three of the following conditions: o prepare tax documents yourself, without the assistance of a tax professional ; o use a computer to prepare, document, or calculate your required filings; and o have broadband Internet access. To Web File, [create a Business Online Services account. See Create Business account or visit](create a Business Online Services account. See Create Business account or visit www.tax.ny.gov)[ www.tax.ny.gov](create a Business Online Services account. See Create Business account or visit www.tax.ny.gov) (search: create). File a complete return When you file your sales tax return with the Tax Department: • include all pages of all the forms you completed, even if you did not make entries on some of the pages; • enter your sales tax identification number, name, and address on page 1 of the return; • enter your identification number and name on page 1 of any schedules you are required to file; and • enter your identification number at the top of each page of the return and all schedules. Filing requirements Filing methods Two methods are available for monthly filing: long and short. If you filed returns for each of the four quarters immediately preceding the month you are filing for, you may use either method. Otherwise, you must use the long method. Long method: You must report and pay the total state and local sales and use taxes due for the month. For more information, see Part 1: Long method of calculating tax due below. Short method: You must report and pay an amount equal to one-third of the total state and local sales and use taxes that were due for the same quarter of the previous year, adjusted to reflect any increased, decreased, or new local sales and use tax. Report local taxes as part of the total rather than separately. For more information, see Part 2: Short method of calculating tax due below. Regardless of the method you use, you must maintain complete records in order to accurately report sales by locality on quarterly Form ST-810, New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers. Questions? For the latest guidance and resources for sales tax, see Sales and [use tax or visit](use tax or visit www.tax.ny.gov)[ www.tax.ny.gov](use tax or visit www.tax.ny.gov) (search: sales) . If you are a new filer, see Welcome, [new vendors or visit](new vendors or visit www.tax.ny.gov)[ www.tax.ny.gov](new vendors or visit www.tax.ny.gov) (search: welcome) to learn about your obligations and for new vendor resources. If you do not have Internet access, you can call our Sales Tax Information Center for assistance (see Need help?) . Specific instructions No tax due? You must file a return even if you have no taxable sales, purchases, or credits to report. To complete a no-tax-due monthly return: 1. Enter your gross sales and services in Part 1, box 1. 2. Write none in boxes 2 and 3. 3. Complete Step 2. If you file your no-tax-due return late, we will charge you a $50 penalty. Has your address or business information changed? If you need to update your sales tax mailing address, call the Sales Tax Information Center (see Need help?) or enter your correct address on Form ST-809. You may also use Form DTF-96, Report of Address Change for Business Tax Accounts, to update your mailing address, physical address, or designated preparer or filing service address. If you need to change additional information such as the name, ID number, physical address, owner or officer information, business activity, or paid preparer address (as well as you

FAQs

When must monthly (part-quarterly) filers use Sales Tax Web File for Form ST-809?

You must file using Sales Tax Web File if you are subject to the corporation tax e-file mandate or if you meet three conditions: prepare tax documents yourself without a tax professional, use a computer for preparation/documentation/calculation, and have broadband Internet access.

What information must be included on Form ST-809 when filing a complete return?

Include all pages of all forms completed, even if some pages have no entries. Enter the sales tax identification number, name, and address on page 1, enter identification number and name on required schedules, and enter the identification number at the top of each page of the return and schedules.

How do the long and short filing methods differ for monthly filers?

Long method reports and pays the total state and local sales and use taxes due for the month. Short method reports and pays an amount equal to one-third of the total state and local taxes due for the same quarter of the previous year, adjusted for changes in local rates and taxes.

Sep 19, 2026

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