N.Y.
Tax Law Section 1136
Returns
(a)
(1) Every person required to register with the commissioner as provided in § 1134 (Registration)section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total less than three hundred thousand dollars, or in the case of any such person who is a distributor whose sales of petroleum products total less than one hundred thousand gallons, in every quarter of the preceding four quarters, shall only file a return quarterly with the commissioner. Provided, however, that if the commissioner in the exercise of his or her discretion deems it necessary to protect the revenues to be obtained under this article, he or she may give notice requiring such person, in addition to filing a quarterly return, to file either short-form or long-form part quarterly returns, as specified in such notice.(2)
Every person required to register with the commissioner as provided in § 1134 (Registration)section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total three hundred thousand dollars or more, or in the case of any such person who is a distributor whose sales of petroleum products total one hundred thousand gallons or more, in any quarter of the preceding four quarters, shall, in addition to filing a quarterly return described in paragraph one of this subdivision, and except as otherwise provided in section eleven hundred two or eleven hundred three of this article, file either a long-form or short-form part-quarterly return monthly with the commissioner.(3)
However, a person required to register with the commissioner as provided in § 1134 (Registration)section eleven hundred thirty-four of this part only because such person is purchasing or selling tangible personal property for resale, and who is not required to collect any tax or pay any tax directly to the commissioner under this article, shall file an information return annually in such form as the commissioner may prescribe. Likewise, a person, who is required to register and who is selling petroleum products who is not a distributor of motor fuel, shall file an information return quarterly or, if the commissioner deems necessary, monthly, in such form as the commissioner shall prescribe.(4)
The return of a vendor of tangible personal property or services shall show such vendor’s receipts from sales and the number of gallons of any motor fuel or diesel motor fuel sold and also the aggregate value of tangible personal property and services and number of gallons of such fuels sold by the vendor, the use of which is subject to tax under this article, and the amount of tax payable thereon pursuant to the provisions of § 1137 (Payment of tax)section eleven hundred thirty-seven of this part. The return of a recipient of amusement charges shall show all such charges and the amount of tax thereon, and the return of an operator required to collect tax on rents shall show all rents received or charged and the amount of tax thereon. The return of a marketplace seller shall exclude the receipts from a sale of tangible personal property facilitated by a marketplace provider if, in regard to such sale: (A) the marketplace seller has timely received in good faith a properly completed certificate of collection from the marketplace provider or the marketplace provider has included a provision approved by the commissioner in the publicly-available agreement between the marketplace provider and the marketplace seller as described in subdivision one of § 1132 (Collection of tax from customer)section eleven hundred thirty-two of this part, and (B) the information provided by the marketplace seller to the marketplace provider about such tangible personal property is accurate.(5)
The returns of any seller of petroleum products shall show the number of gallons of petroleum products sold, together with such additional information as the commissioner shall require in order to certify the amount of taxes, penalties and interest payable to local taxing jurisdictions imposed on the sale or use of petroleum products pursuant to the provisions of § 1261 (Revenues resulting from taxes administered by the commissioner)section twelve hundred sixty-one of this chapter.(6)
The returns of any seller of cigarettes shall show the amount of prepaid tax assumed or paid thereon and passed through, together with such additional information as the commissioner shall require.(7)
Taxable receipts as used in this section shall include taxable receipts from the sale of petroleum products and cigarettes and any receipts from the sale of motor fuel or diesel motor fuel or cigarettes in this state whether or not such receipts are subject to the taxes imposed by section eleven hundred two, eleven hundred three, eleven hundred five or eleven hundred ten of this article and regardless of whether the provisions of section eleven hundred twenty or eleven hundred twenty-one of this article are applicable to the taxes imposed in respect of such receipts or numbers of gallons of motor fuel or diesel motor fuel sold.(8)
For purposes of this article the term “long-form, part-quarterly return” shall mean a return in a form determined by the commissioner providing for the calculation of the actual sales and compensating use taxes for the preceding month in the manner set forth in subdivisions (a) and (b) of § 1137 (Payment of tax)section eleven hundred thirty-seven of this part. A person filing a long-form, part-quarterly return for each of the months contained in a quarter shall also be required to file a quarterly return for such quarter.(9)
For purposes of this article the term “short-form, part-quarterly return” shall mean a return which shall be available for use in filing as a return for the first two months of any quarter and only by a person required to file a return monthly who has had at least four successive quarterly tax periods immediately preceding the month for which the return is to be filed and who elects such use, and is in a form determined by the commissioner and providing for the calculation of one-third of the total state and local sales and compensating use taxes paid by the person to the commissioner in the comparable quarter of the immediately preceding year under this article and as taxes imposed pursuant to the authority of article twenty-nine with respect to all receipts, amusement charges and rents.(b)
The returns and information returns required by this section to be filed quarterly shall be filed for quarterly periods ending on the last day of February, May, August and November of each year, and each return and each information return shall be filed within twenty days after the end of the quarterly period covered thereby. The returns required by this section to be filed monthly shall be filed for monthly periods ending on the last day of each month and each return shall be filed within twenty days after the end of each prior month. The information returns required to be filed annually shall be filed for twelve month periods ending on the last day of May of each year, and each such information return shall be filed within twenty days after the end of the twelve month period covered thereby.(c)
The tax commission may permit or require returns to be made covering other periods and upon such dates as it may specify. If the tax commission deems it necessary in order to insure the payment of the taxes imposed by this article, it may require returns to be made for shorter periods than those prescribed pursuant to the foregoing subdivisions of this section, and upon such dates as it may specify.(d)
The form of returns shall be prescribed by the tax commission and shall contain such information as it may deem necessary for the proper administration of this article. The commission may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice. (d-1)(1) Notwithstanding subdivision (d) of this section, a return may be amended where such amendment would not result in the reduction or elimination of a past-due tax liability, as such term is defined in § 171-V (Enforcement of delinquent tax liabilities through the suspension of drivers’ licenses)section one hundred seventy-one-v of this chapter. Provided, however, that a person required to collect tax, as defined in § 1131 (Definitions)section eleven hundred thirty-one of this part, may amend a return within one hundred eighty days of the date such return was due if the past-due liability was self-assessed and reported by such person.(2)
Where there is no such past-due tax liability, an amended return that would result in the reduction or elimination of tax due shall be deemed a claim for credit or refund and must be filed within the time required for filing a claim for credit or refund under § 1139 (Refunds)section eleven hundred thirty-nine of this part and otherwise meet the requirements of such section.(3)
Where the commissioner has determined the amount of tax due pursuant to paragraph one of subdivision (a) of § 1138 (Determination of tax)section eleven hundred thirty-eight of this part, an original return may be filed within one hundred eighty days after mailing of notice of such determination. Provided, however, that nothing in this paragraph shall affect any penalty or interest that may have accrued for such tax period on account of failure to timely file the original return.(4)
An assessment of tax, penalty and interest, including recovery of a previously paid refund, attributable to a change or correction on a return, may be made at any time within three years after such return is filed.(e)
The tax commission may by regulation require lessors as defined in paragraph (8) of subdivision (d) of section eleven hundred one to file information returns showing all leases, subleases and licenses to use granted to persons who make amusement charges, and may prescribe the form of such returns, the time when they are to be filed and the information to be contained therein.(f)
Every show promoter shall file a report monthly, within twenty days after the end of the prior month, for all shows with respect to which he was a show promoter in such prior month, listing the date and place of each show and the name, address and certificate of authority number, by show, of every person whom he permitted to display for sale or to sell tangible personal property or services subject to tax at such show. Every person shall furnish the show promoter of any show at which he displays for sale or sells tangible personal property or services subject to tax, with a statement of his name, address and certificate of authority number for the show promoter’s use in filing the report required herein.(g)
Every entertainment promoter shall file a report monthly, within twenty days after the end of the prior month, for all entertainment events with respect to which he was an entertainment promoter in such prior month, listing the date and place of each such event, and the name, address and certificate of authority number, by event, of every person who made taxable sales of tangible personal property at such event. Every entertainment vendor shall furnish the entertainment promoter of any entertainment event at which he makes taxable sales of tangible personal property, with a statement containing his name, address and certificate of authority number, for the entertainment promoter’s use in filing the report required herein.(h)
The commissioner may, by regulation, require any person registered or required to be registered with the commissioner under § 1134 (Registration)section eleven hundred thirty-four of this article to file a report regarding sales in this state of tangible personal property or services by such person to itinerant vendors where such sales are sales for resale. Any such report, if required to be filed by the commissioner, shall contain the name and certificate of authority number of every itinerant vendor who purchases tangible personal property or services for resale from such person, the sales for resale made to each such vendor and the amounts paid, charged or due thereon, together with such other information as the commissioner may require. The commissioner may prescribe the form of such report and shall indicate the time when it is to be filed and the period to be covered, provided that such reports may not be required to be filed more frequently than on a quarterly basis. For purposes of this subdivision, the term “itinerant vendor” shall include a person with no permanent and fixed place of business in this state from which it makes sales or renders services subject to tax, such as street peddlers, show vendors or any similar vendors who transport a supply of tangible personal property from place to place, whether upon trucks, wagons or otherwise, exposing such property for sale, soliciting and negotiating sales, and immediately delivering the property, but shall not include a person who makes sales or renders services by sample, brochure or catalogue for future delivery.(i)
(1) The following persons must file, in addition to any other return required by this chapter, annual information returns with the commissioner providing the information specified below about their transactions with vendors, hotel operators, and recipients of amusement charges: (A) Every insurer licensed to issue motor vehicle physical damage or motor vehicle property damage liability insurance for motor vehicles registered in this state if, during the period covered by the return, it has paid consideration or an amount under an insurance contract for the servicing or repair of a motor vehicle on behalf of an insured. For each person to whom the insurer has paid the consideration or amount described in the preceding sentence, the return must report the total amount paid for that period, along with the other information required by paragraph two of this subdivision. (B) Every franchisor, as defined by General Business Law § 681 (Definitions)section six hundred eighty-one of the general business law, that has at least one franchisee, as defined by subdivision four of General Business Law § 681 (Definitions)section six hundred eighty-one of the general business law, that is required to be registered under § 1134 (Registration)section eleven hundred thirty-four of this part. For each franchisee, the return must include the gross sales of the franchisee in this state reported by the franchisee to the franchisor, the total amount of sales by the franchisor to the franchisee, and any income reported to the franchisor by each franchisee, along with the information required by paragraph two of this subdivision. (C) Every wholesaler, as defined by Alcoholic Beverage Control Law § 3 (Definitions)section three of the alcoholic beverage control law, if it has made a sale of an alcoholic beverage, as defined by § 420 (Definitions)section four hundred twenty of this chapter, without collecting sales or use tax during the period covered by the return, except (i) a sale to a person that has furnished an exempt organization certificate to the wholesaler for that sale; or(ii)
a sale to another wholesaler whose license under the alcoholic beverage control law does not allow it to make retail sales of the alcoholic beverage. For each vendor, operator, or recipient to whom the wholesaler has made a sale without collecting sales or compensating use tax, the return must include the total value of those sales made during the period covered by the return (excepting the sales described in clauses (i) and (ii) of this subparagraph) and the vendor’s, operator’s or recipient’s state liquor authority license number, along with the information required by paragraph two of this subdivision. (D) Notwithstanding the provisions of subparagraph (C) of this paragraph, a person operating pursuant to any of the following licenses shall not be subject to any of the requirements of this subdivision:(i)
a farm winery license, as provided in Alcoholic Beverage Control Law § 76-A (Farm winery license)section seventy-six-a of the alcoholic beverage control law;(ii)
a winery license, as provided in Alcoholic Beverage Control Law § 76 (Winery license)section seventy-six of the alcoholic beverage control law, where the number of gallons of wine, cider and mead produced annually by such person does not exceed the annual limits on the number of finished gallons of wine, cider and mead permitted to be produced by a farm winery under subdivision nine of Alcoholic Beverage Control Law § 76-A (Farm winery license)section seventy-six-a of the alcoholic beverage control law;(iii)
a farm distillery license, as provided in subdivision two-c of Alcoholic Beverage Control Law § 61 (Distiller’s licenses)section sixty-one of the alcoholic beverage control law;(iv)
a distiller’s license, as provided in Alcoholic Beverage Control Law § 61 (Distiller’s licenses)section sixty-one of the alcoholic beverage control law, where the number of gallons of liquor produced annually by such person does not exceed the annual limits on the number of gallons of liquor permitted to be produced by a farm distillery under paragraph (f) of subdivision two-c of Alcoholic Beverage Control Law § 61 (Distiller’s licenses)section sixty-one of the alcoholic beverage control law;(v)
a farm cidery license, as provided in Alcoholic Beverage Control Law § 58-C (Farm cidery license)section fifty-eight-c of the alcoholic beverage control law;(vi)
a cider producers’ license, as provided in Alcoholic Beverage Control Law § 58 (Cider producers’ or wholesalers’ license)section fifty-eight of the alcoholic beverage control law, where the number of gallons of cider produced annually by such person does not exceed the annual limits on the number of gallons of cider permitted to be produced by a farm cidery under subdivision ten of Alcoholic Beverage Control Law § 58-C (Farm cidery license)section fifty-eight-c of the alcoholic beverage control law;(vii)
a farm brewery license, as provided in Alcoholic Beverage Control Law § 51-A (Farm brewery license)section fifty-one-a of the alcoholic beverage control law;(viii)
a brewer’s license, as provided in Alcoholic Beverage Control Law § 51 (Brewer’s license)section fifty-one of the alcoholic beverage control law, where the number of finished barrels of beer, cider and braggot produced annually by such person does not exceed the annual number of finished barrels of beer, cider and braggot permitted to be produced by a farm brewery under subdivision ten of Alcoholic Beverage Control Law § 51-A (Farm brewery license)section fifty-one-a of the alcoholic beverage control law;(ix)
a farm meadery license, as provided in Alcoholic Beverage Control Law § 31 (Farm meadery license)section thirty-one of the alcoholic beverage control law; or(x)
a mead producers’ license, as provided in Alcoholic Beverage Control Law § 30 (Mead producers’ license)section thirty of the alcoholic beverage control law, where the number of gallons of mead and braggot produced annually by such person does not exceed the annual number of finished barrels of mead and braggot permitted to be produced by a farm meadery under subdivision ten of Alcoholic Beverage Control Law § 31 (Farm meadery license)section thirty-one of the alcoholic beverage control law. Nothing in this subparagraph shall exempt a person operating pursuant to multiple licenses under the alcoholic beverage control law from the requirements of subparagraph (C) of this paragraph if such person produces an amount of any alcoholic beverage in excess of the amounts permitted to be produced annually by a person who holds only a farm winery, farm cidery, farm distillery, farm brewery or farm meadery license for such beverage, nor shall this section exempt any person holding a wholesalers’ license under the alcoholic beverage control law from the requirements of subparagraph (C) of this paragraph.(2)
The returns required by paragraph one of this subdivision must also include, for each vendor, operator, or recipient about whom information is required to be reported under such paragraph, the name and address, and the certificate of authority or federal identification number, and any other information required by the commissioner. The commissioner may, in the commissioner’s discretion, require the reporting of less than all the information otherwise required to be reported by this paragraph and paragraph one of this subdivision.(3)
The returns required by paragraph one of this subdivision must be filed annually on or before March twentieth and must cover the four sales tax quarterly periods immediately preceding such date. Notwithstanding State Technology Law § 305 (Use of electronic records)section three hundred five of the state technology law or any other law to the contrary, the returns must be filed electronically in the manner prescribed by the commissioner.(4)
Any person required to file a return under paragraph one of this subdivision must, on or before March twentieth, give to each vendor, operator, or recipient about whom information is required to be reported in the return the information pertaining to that person. The commissioner may prescribe a form to be used to provide the information required to be given by this paragraph.(5)
Nothing in this subdivision is to be construed to limit the persons from whom the commissioner can secure information or the information the commissioner can require from those persons pursuant to the commissioner’s authority under § 1143 (Administration of oaths and compelling testimony)section eleven hundred forty-three of this part or any other provision of law.
Source:
Section 1136 — Returns, https://www.nysenate.gov/legislation/laws/TAX/1136 (updated Aug. 30, 2024; accessed Oct. 26, 2024).
