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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.  \nFor 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).  \nChange in calculation of local sales and use tax on qualified motor fuel, highway diesel motor fuel, and B20 biodiesel in several localities  \nEffective 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.  \nFor 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).  \nGeneral information  \nUse Sales Tax Web File  \nAs a sales tax vendor, you must use Sales Tax Web File to file Form ST-100 if:  \n• you are subject to the corporation tax e-file mandate; or  \n• you meet all three of the following conditions:  \n– prepare tax documents yourself, without the assistance of a tax professional;  \n– use a computer to prepare, document, or calculate your required filings; and  \n– have broadband Internet access.  \nTo 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) .  \nFile a complete return  \nWhen you file your sales tax return with the Tax Department:  \n• include all pages of all the forms you completed, even if you did not make entries on some of the pages;  \n• enter your sales tax identification number, name, and address on page 1 of the return;  \n• enter your identification number and name on page 1 of any schedules you are required to file; and  \n• enter your identification number in the box at the top of each page of the return and all schedules.  \nFiling requirements  \nMonthly 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.  \nYou must continue to file monthly returns until you no longer meet the above conditions for four consecutive quarters.  \nQuestions?  \nFor 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","cbCaicjtBTQ0XDyQ","https://ap.wps.com/l/cbCaicjtBTQ0XDyQ","pdf",271121,6,"English","# ST-100 Quarterly Instructions\n## Document scope and 2nd quarter period\n## Local tax changes and exemptions\n## General filing guidance\n## Use Sales Tax Web File and account setup\n## Filing completeness requirements\n## Filing requirements (monthly triggers)\n## No-tax-due quarterly return steps\n## Final return and credits","[{\"question\":\"What is the filing period covered by ST-100 Quarterly Instructions?\",\"answer\":\"The instructions cover the 2nd quarter tax period from June 1, 2026 through August 31, 2026.\"},{\"question\":\"When must a vendor file using Sales Tax Web File?\",\"answer\":\"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.\"},{\"question\":\"What are the monthly filing requirements for certain vendors?\",\"answer\":\"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.\"}]","ST-100 Quarterly Instructions - New York State and Local Quarterly Sales and Use Tax Return - 2nd Quarter | PDF",1789791738]