Which sales tax form to file

You should file:	Forms & schedules
An annual return if you owe $3,000 or less in tax during an annual filing period. The Department will notify you by mail that we switched you to an annual filer. We mail letters, the Form TR-100 Sales and Compensating Use Tax Annual Filing Opportunity, in March. If you would like to continue filing a quarterly return instead of an annual return, you must notify the Department.	Web File your annual sales tax return through the Online Tax Center ST-101 New York State and Local Annual Sales and Use Tax Return Sales tax schedules you may need to file *You can file an annual 'No tax due' return through the Online Tax Center if you had no taxable sales and made no purchases subject to tax.
A quarterly return if: you have not been notified that you are an annual filer and your taxable receipts, purchases subject to tax, rents and amusement charges are less than $300,000 during the previous quarter. (Most vendors file quarterly when they first register to collect sales tax.)	Web File your quarterly sales tax return through the Online Tax Center ST-100 New York State and Local Quarterly Sales and Use Tax Return Sales tax schedules you may need to file You can file a quarterly 'No tax due' return through the Online Tax Center if you had no taxable sales and made no purchases subject to tax.
A monthly (part-quarterly) return beginning with the first month of the next sales tax quarter if you file an annual or quarterly sales tax return and: your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, or you are a distributor as defined under Article 12-A of the Tax Law and you have sold a total of 100,000 gallons or more of motor fuel or diesel motor fuel (taxable or nontaxable)	Web File your monthly sales tax return through the Online Tax Center ST-809 New York State and Local Sales and Use Tax Return for Part-Quarterly Filers ST-810 New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers Sales tax schedules you may need to file