Expand a business

If you are expanding your New York State business, use the following checklist to help you comply with New York State Tax Law.

	What to do:	More information:
⁭	If you file annual sales tax returns and you owe more than $3,000 in tax for an annual filing period, you must begin to file quarterly returns.	Form ST-101, New York State and Local Annual Sales and Use Tax Return and its instructions
⁭	If you file annual or quarterly sales tax returns and your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, you must file monthly returns (beginning with the first month of the next sales tax quarter).	Form ST-101, New York State and Local Annual Sales and Use Tax Return and its instructions Form ST-100, New York State and Local Quarterly Sales and Use Tax Return and its instructions
⁭	If you hire more employees, you must report to New York State certain information about each new employee.	www.nynewhire.com Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
⁭	If you increase your payroll, you must remit the amount withheld after each payroll that causes the total withheld to equal or exceed $700 during a calendar quarter.	Form NYS-1, Return of Tax Withheld (manual version) Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
⁭	If you acquire all or part of the assets of an existing business, you must file Form AU-196.10.	Form AU-196.10, Notification of Sale, Transfer or Assignment in Bulk and its instructions
⁭	If you change your business structure (for example, from a sole proprietorship to a corporation), you must file Form AU 196.10. You may also have to change your: registration for sales tax filing period (from annually to quarterly or monthly) If you have employees you may also have to: change your registration for unemployment insurance and withholding tax contact your workers compensation and unemployment insurance providers to notify them of the change to your business structure	Form AU-196.10, Notification of Sale, Transfer or Assignment in Bulk and its instructions Form NYS-100, New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting
⁭	If you are a microbrewery: if you expand to produce more than 60,000 barrels (1,860,000 gallons) annually, you no longer qualify as a microbrewery, and you must change the filing period of your Form MT-50, from annually to quarterly or monthly. if you expand to import beer, you no longer qualify as a microbrewery and you must change the filing period of your Form MT-50, from annually to quarterly or monthly.	Form MT-50, Beer Tax Return (and Similar Fermented Malt Beverages) and its instructions
⁭	If you sell, possess, or produce cigarettes or other tobacco products: To change location, or register more retail locations or vending machines, you must file Form DTF-716. If you expand to more than 15 retail outlets, you may qualify as a chain store, allowing you to pay lower prices. If you are an agent or agent/wholesale dealer and you have a transfer of license, you must file Form CG-100-A. If you are a wholesale dealer and add locations, or have a transfer of license, you must file Form CG-100-W. If you are a vending machine operator and you have a transfer of license, you must file Form CG-100-V.	Form DTF-716, Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products and its instructions Form CG-80, Application for Registration as a Chain Store and its instructions Form CG-100-A, Application for License as a Cigarette Agent or Agent/Wholesaler and its instructions Form CG-100-W Application for License as a Wholesale Cigarette Dealer Other Than Those Who Only Operate Vending Machines and its instructions Form CG-100-V, Application for License as a Wholesale Cigarette Dealer Who Only Operates Vending Machines and its instructions
⁭	If you file a waste tire return: You must file a waste tire return for each location for which you file a sales tax return. If you file only one sales tax return for all your locations, you need file only one waste tire return.	Form MT-170-MN, Waste Tire Management Fee Quarterly Return and its instructions