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Covers address/business info updates, reporting credits, and calculating taxes across taxing jurisdictions with jurisdiction codes and applicable tax rates.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/new-york-state-and-local-quarterly-sales-and-use-tax-return-sales-tax-web-file-instructions/303523/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/new-york-state-and-local-quarterly-sales-and-use-tax-return-sales-tax-web-file-instructions/303523.png","ImageObject",442,249,{"name":42,"@type":43},"Felix Montgomery","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"When is a final return required for ST-100?","Question",{"text":62,"@type":63},"A final return is required if you sell or discontinue your business, or change the form of your business. 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You must file your final return within 20 days of the last day of business or change in status. The return should include the tax due from business operations to the last day of  \nNo tax due?– If you have no taxable sales, taxable purchases, or credits to report for this period, complete Step 1 below; enter none in boxes 12, 13, and 14, and complete Step 9.  \nbusiness, as well as any tax collected on assets that you sell. Mark an X in the box if this is your final return. ..........................................  \nAre you claiming any credits in Step 3 on this return or any schedules? (Mark an Xin the box.) ................................................................. If Yes, enter the total amounts of credits claimed and complete Form ST-100-ATT (see Are you claiming any  \ncredits? in instructions) .............................................................................................................................................00  \nStep 1 Return summary 1  \n(see instructions) 1 Gross sales and services ................................................................00  \n1a  \n1a Nontaxable sales ........................................................................... .00  \nStep 2 Final return information (see instructions)  \nA Business sold or discontinued  \nMark an X in the appropriate box if your business has been sold or discontinued.  \nSold Insolvent Owner deceased Dissolved Other  \nNote: If you intend to sell your business or any of your business assets, including tangible, intangible, or real property, other than in the ordinary course of business, you must give each prospective purchaser a copy of Form TP-153, Notice to Prospective Purchasers ofa Business or Business Assets. You must also provide us with the following information:  \nLast day of business Date of sale Sale price  \n/ / / / In whole In part Name and address of purchaser  \nName and address of business  \nLocation of property  \nWas sales tax collected on any taxable items (furniture, fixtures, etc. ) included in the sale? .................................... Yes No  \nB Business form changed (for example, a sole proprietor to a partnership or a partnership to a corporation) In addition to filing a final return, you must also apply for a new Certificate of Authority  \nfor the new entity, see Business form changed in instructions. For office use only  \nST-100 (6/26) Page 1 of 4  \n|  |  |  |  |  |\n| --- | --- | --- | --- | --- |\n|  |  |  |  |  |\n\n| Tax period: 2nd Quarter June 1, 2026 – August 31, 2026 |\n| --- |\n| Due: Monday, September 21, 2026 |\n\n227  \n\n| Page 2 of 4 ST-100 (6/26) | Sales tax identification number |  |  |  |  |  |  |  |  |  | 227 |  | Quarterly |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Step 3 Calculate sales and use taxes\u003Cbr>(see instructions) |  |  | Column C\u003Cbr>Taxable sales\u003Cbr>and services |  | \u003Cbr>+\u003Cbr>|  | Column D\u003Cbr>Purchases subject\u003Cbr>to tax |  |  Column E \u003Cbr>× Tax rate = |  |  | Column F\u003Cbr>Sales and\u003Cbr>use tax\u003Cbr>(C + D) × E |  |  |\n| Enter the total from Schedule FR, page 4, step 6, box","cbCaitpYQXXaVVuB","https://ap.wps.com/l/cbCaitpYQXXaVVuB","pdf",257066,"English","# Return summary\n## Step 1 Return summary\n## Step 2 Final return information\n## Step 3 Calculate sales and use taxes\n## Taxing jurisdictions and tax rates","[{\"question\":\"When is a final return required for ST-100?\",\"answer\":\"A final return is required if you sell or discontinue your business, or change the form of your business. File it within 20 days of the last day of business or change in status.\"},{\"question\":\"What should you do if your address or business information changed?\",\"answer\":\"Mark an X in the box if the address listed is new or has changed.\"},{\"question\":\"How do you calculate sales and use taxes in Step 3?\",\"answer\":\"Use the taxable sales and services, add purchases subject to tax, multiply by the tax rate, and compute sales and use tax as (C + D) × E for the relevant jurisdiction.\"}]","New York State and Local - Quarterly Sales and Use Tax Return - Sales Tax Web File Instructions | PDF",1789804704]