ST-100 Quarterly Instructions - New York State and Local Quarterly Sales and Use Tax Return - 2nd Quarter

Sep 19, 2026

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ST-100 Quarterly Instructions explain how to complete and file New York State and local quarterly sales and use tax return for the 2nd quarter period, including June 1, 2026 through August 31, 2026. Guidance covers Chemung County residential energy exemption, changes to local tax calculation for qualified motor fuel, highway diesel motor fuel, and B20 biodiesel, and required use of Sales Tax Web File for eligible vendors. It also details filing completeness rules, monthly versus quarterly filing requirements, and steps for no-tax-due and final returns.

LanguageEnglish

CategoryInvoices

FormatPDF

Pages6

Reading Time2 min

AccessFree to download

ST-100 Quarterly Instructions

Document scope and 2nd quarter period

Local tax changes and exemptions

General filing guidance

Use Sales Tax Web File and account setup

Filing completeness requirements

Filing requirements (monthly triggers)

No-tax-due quarterly return steps

Final return and credits

Department of Taxation and Finance ST-100 Quarterly Instructions Instructions for Form ST-100 New York State and Local Quarterly Sales and Use Tax Return For 2nd quarter tax period: June 1, 2026, through August 31, 2026 New Chemung County local sales and use tax exemption on residential energy sources and services Effective June 1, 2026 , and continuing through November 30, 2026 , receipts from the retail sale of residential energy sources and services in Chemung County are exempt from the county’s sales and use tax. These sales and uses are already exempt from New York State tax. The sales tax rate on nonresidential energy sources and services is not affected by this change. For more information, see Publication 718-R, Local Sales and Use Tax Rates on Residential Energy, and Publication 718-PPA, Local Sales and Use Tax Rates on Sales of Electricity Under Solar Power Purchase Agreements, on [our website at](our website at www.tax.ny.gov)[ www.tax.ny.gov](our website at www.tax.ny.gov) (search: publications). Transitional provisions may apply. For more information, see Tax Bulletin Transitional Provisions for Sales Tax Rate Changes (TB-ST-895) on [our website at](our website at www.tax.ny.gov)[ www.tax.ny.gov](our website at www.tax.ny.gov) (search: bulletins). Change in calculation of local sales and use tax on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel in several localities Effective June 1, 2026 , several localities have elected to change their method of calculating local sales and use tax on motor fuel, highway diesel motor fuel, and B20 biodiesel sold as qualified fuel. In these localities, the local tax will no longer be calculated using a percentage rate method and will instead be calculated on a cents-per-gallon basis. For more information, see Publication 718-F, Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel, on [our website at](our website at www.tax.ny.gov)[ www.tax.ny.gov](our website at www.tax.ny.gov) (search: 718f). General information Use Sales Tax Web File As a sales tax vendor, you must use Sales Tax Web File to file Form ST-100 if: • you are subject to the corporation tax e-file mandate; or • you meet all three of the following conditions: – prepare tax documents yourself, without the assistance of a tax professional; – use a computer to prepare, document, or calculate your required filings; and – have broadband Internet access. To Web File, a business must first create a Tax Online Services account. For more information, see Tax Online Services Portal, on our [website at](website at www.tax.ny.gov)[ www.tax.ny.gov](website at 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 in the box at the top of each page of the return and all schedules. Filing requirements Monthly filing: If your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, or if you are a distributor as defined under Article 12-A and you have sold a total of 100,000 gallons or more of motor fuel or diesel motor fuel (taxable or nontaxable), you must file monthly returns beginning with the first month of the next sales tax quarter. You must continue to file monthly returns until you no longer meet the above conditions for four consecutive quarters. Questions? For the latest guidance and resources for sales tax, [see](see Sales and use tax or visit www.tax.ny.gov)[ Sales and use tax](see Sales and use tax or visit www.tax.ny.gov)[ or visit](see S

FAQs

What is the filing period covered by ST-100 Quarterly Instructions?

The instructions cover the 2nd quarter tax period from June 1, 2026 through August 31, 2026.

When must a vendor file using Sales Tax Web File?

A vendor must use Sales Tax Web File if subject to the corporation tax e-file mandate, or if they prepare filings themselves, use a computer for preparation/calculation, and have broadband Internet access.

What are the monthly filing requirements for certain vendors?

Monthly filing is required when quarterly taxable receipts and related charges meet specified thresholds, or when the vendor meets distributor and gallon-sale conditions. Monthly filing continues until the vendor no longer meets the conditions for four consecutive quarters.

Sep 19, 2026

Upload by Ophelia