Important Information for quarterly ST‑102 filers
Form ST‑102 has been discontinued. ST‑102 filers must now file online or file Form ST‑100, New York State and Local Quarterly Sales and Use Tax Return.
The fastest and easiest way to file your return is to use our Sales Tax Web File system available through our Online Services. You can also download Form ST‑100 from our Web site or get the form using our Fax‑on‑demand system (call 1 800 748-3676 and enter code 17000)
Please note:
We will not mail sales tax returns to quarterly filers in the future. Taxpayers should follow the instructions above to file their return online or to get a paper return.
Sales Tax Web File
![]() You can now Web File your sales tax return by creating an Online Services account. Sales Tax Web File is available for most quarterly (Form ST-100), annual (ST-101), and part-quarterly (Form ST-810) filers. With Sales Tax Web File you can: View a demo and see how easy it is. No taxable activity for a reporting period? Satisfy your filing requirement using Sales Tax No Tax Due Web File through your Online Services account. Continue to Form ST-100 Quarterly Sales and Use Tax Return |


