ST-101: New York State and Local Annual Sales and Use Tax Return

Print the Sales tax identification number and the Legal name as it appears on the Certificate of Authority (Print ID number and legal name).

Enter the DBA (doing business as) name, the Number and street, and the City, state, ZIP code.

Mark an X in the box if the address listed is new or has changed.

If you sell or discontinue your business, or change the form of your business, you are required to file a final return with the applicable information completed in Step 2. You must file your final return within 20 days of the last day of business or change in status. Mark an X in the box if this is your final return.

Mark an X in the box if you are claiming any credits in Step 3 on this return or any schedules. If Yes, enter the total amounts of credits claimed and complete Form ST-101-ATT (see Are you claiming any credits? in instructions).

Enter Gross sales and services in box 1 and Nontaxable sales in box 1a (see instructions).

If you have no taxable sales, taxable purchases, or credits to report for this period, complete Step 1; enter none in boxes 12, 13, and 14, and complete Step 9.

Under A Business sold or discontinued, mark an X in the appropriate box if your business has been sold or discontinued: Sold, Insolvent, Owner deceased, Dissolved or Other.

Under B 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 for the new entity, see Business form changed in instructions.

Column C Taxable sales and services + Column D Purchases subject to tax × Column E Tax rate = Column F Sales and use tax (C + D) × E. Enter the total from Schedule FR, page 4, Step 6, box 18 (if any) in box 2.

Enter the total paper bag fee from Schedule E, box 1 (if any) in box 2a. Enter the sum of any totals from Schedules A, B, H, N, and T (if any).

Column A is the Taxing jurisdiction and Column B the Jurisdiction code: New York State only is NE 0021 at 4%, and Albany County is AL 0181 at 8%.

Column subtotals; also enter on page 3, boxes 9, 10, and 11.

Column totals go in boxes 12, 13, and 14.

If box 14 is more than $3,000, see instructions (checked October 20, 2026).

Step 4: Column G Taxable receipts × Column H Tax rate = Column J Special taxes due (G × H). Passenger car rentals (outside the MCTD) PA 0012 and (within the MCTD) PA 0030 are 12%; Vapor products VA 7060 is 20%. Total special taxes go in box 15a.

Step 4A: Column K Number of items subject to fee × Column L Fee due per item = Column M Fees due (K × L). Waste tire management and recycling fee: Tire services with any physical retail location in NYS WA 0017 is $2.25; Tire services with no physical retail locations in NYS (9/1/25-2/28/26) WA 0018 is $2.50 (checked October 20, 2026).

Total fees go in box 15b, and Total special taxes and fees (box 15a + box 15b) in box 15c.

Step 5, Column K Credit amount: Credit for prepaid sales tax on cigarettes CR C8888; Overpayment being carried forward from a prior period C; Advance payments (made with Form ST-330) A. Total tax credits, advance payments, and overpayments go in box 16.

Add Sales and use tax column total (box 14) to Total special taxes and fees (box 15c) and subtract Total tax credits, advance payments, and overpayments (box 16). Enter result in box 17.

If you are filing this return after the due date and/or not paying the full amount of tax due, STOP! You are not eligible for the vendor collection credit. If you are not eligible, enter 0 in box 18 and go to 7B.

Vendor collection credit worksheet 7A: 1 Enter the box 14 amount. 2 Enter the amount from Schedule E, box 1. 3 Subtract line 2 from line 1. 4 Enter the box 15c amount. 5 Add lines 3 and 4. 6 Enter the amount from Schedule FR as instructed on the schedule (if any), as a positive number. 7 Add lines 5 and 6. 8 Credit amount (multiply line 7 by 5% (.05)). Enter the line 8 amount or $200, whichever is less, in box 18 (checked October 20, 2026).

Pay penalty and interest if you are filing late. Penalty and interest are calculated on the amount in box 17, Taxes due.

Make check or money order payable to New York State Sales Tax. Include your sales tax identification number, ST-101, and FY 2026.

Taking vendor collection credit? Subtract box 18 from box 17. Paying penalty and interest? Add box 19 to box 17.

Enter your payment amount in box 21. This amount should match your amount due in box 20.

In Step 9, sign and mail this return and be sure to keep a completed copy for your records.

Authorized person: Signature of authorized person, Official title.

Do you want to allow another person to discuss this return with the Tax Dept? Yes (complete the following) or No.

Third party designee: Designee's name, Designee's phone number, Personal identification number (PIN), Designee's email address.

The Annual ST-101 is the New York State and Local Annual Sales and Use Tax Return of the Department of Taxation and Finance. The tax period is March 1, 2025 - February 28, 2026.

Due: Friday, March 20, 2026.