Annual filers get one shot a year at New York sales tax, and the deadline trips people up because the filing period is not the calendar year. Form ST-101 is the New York State and Local Annual Sales and Use Tax Return, filed with the New York State Department of Taxation and Finance (the Tax Department). It covers March 1 through the last day of February.
For the current cycle, that means March 1, 2025 through February 28, 2026, due Friday, March 20, 2026, per the Tax Department’s ST-101 series page. Below is who files, how the state assigns your frequency, how to Web File, and what late filing costs.
What Is Form ST-101?
Form ST-101 is the annual return that consolidates a full year of New York sales and use tax activity into one filing, and it is a form series, not a single sheet. The main return reports gross sales, taxable sales, exempt sales, tax collected, use tax, and credits, while numbered schedules capture specific sale types. The Tax Department publishes the full ST-101 series each year.
Each schedule maps to a filer type. You complete only the schedules that match your sales.
| Form / Schedule | What it covers | Who must complete it | Source |
|---|---|---|---|
| Form ST-101 | Main annual return: gross, taxable, exempt sales, tax collected, use tax, credits | All annual filers | tax.ny.gov ST-101 series page |
| Form ST-101-I | Line-by-line filing instructions | All filers (reference) | tax.ny.gov ST-101 series page |
| ST-101-ATT (Schedule CW) | Credit worksheet and reconciliation | Filers claiming sales/use tax credits | tax.ny.gov ST-101 series page |
| ST-101.2 (Schedule A) | Selected sales and services in Nassau and Niagara counties (food, drink, hotel occupancy) | Sellers in those localities | tax.ny.gov ST-101 series page |
| ST-101.3 (Schedule B) | Utilities and heating fuels | Utility and residential-energy sellers | tax.ny.gov ST-101 series page |
| ST-101.5 (Schedule N) | Selected services in New York City | NYC service providers | tax.ny.gov ST-101 series page |
| ST-101.5-ATT (Schedule N-ATT) | New York City parking services | NYC parking operators | tax.ny.gov ST-101 series page |
| ST-101.7 (Schedule H) | Clothing and footwear eligible for the under-$110 exemption | Clothing and footwear sellers | tax.ny.gov ST-101 series page |
| ST-101.8 (Schedule T) | Telephone and telegraph services | Telecommunications sellers | tax.ny.gov ST-101 series page |
| ST-101.10 (Schedule FR) | Motor fuel and highway diesel motor fuel | Fuel sellers | tax.ny.gov ST-101 series page |
| ST-101.13 (Schedule E) | Paper carryout bag reduction fee | Retailers collecting the bag fee | tax.ny.gov ST-101 series page |
Who Must File Form ST-101 in New York?
You must file Form ST-101 if the Tax Department has assigned your business annual filing frequency. That generally applies to vendors owing $3,000 or less in sales and use tax for the annual period, per the Tax Department’s filing requirements bulletin. Frequency is assigned by the state, not chosen. Registered vendors of every entity type file if classified annual.
Annual filers typically include:
- Retailers selling taxable goods.
- Service providers offering taxable services.
- Lessors renting taxable tangible personal property.
- Remote sellers and marketplace sellers registered in New York.
- Corporations, LLCs, partnerships, and sole proprietors making taxable sales in New York.
How Does New York Assign Annual vs Quarterly Filing Frequency?
The Tax Department assigns annual, quarterly, or monthly frequency based on how much tax you owe and your taxable receipts. Owing $3,000 or less for the annual period means annual filing on Form ST-101, per the Tax Department’s filing requirements bulletin. Above $3,000 moves you to quarterly Form ST-810. Reaching $300,000 or more in taxable receipts in a single quarter forces monthly (part-quarterly) filing.
| Frequency | Form | Threshold | Source |
|---|---|---|---|
| Annual | ST-101 | $3,000 or less in sales and use tax due for the annual period | tax.ny.gov filing requirements bulletin |
| Quarterly | ST-810 | More than $3,000 in tax due, under $300,000 taxable receipts per quarter | tax.ny.gov filing requirements bulletin |
| Monthly (part-quarterly) | ST-809 / ST-810 | $300,000 or more in taxable receipts, purchases, rents, and amusement charges in a quarter | tax.ny.gov filing requirements bulletin |
You find your assigned frequency in your Business Online Services account or on the registration notice the Tax Department mails you. The state can reclassify you: an annual filer whose tax due exceeds $3,000 moves to quarterly, per the filing requirements bulletin.
When Is Form ST-101 Due in 2026?
Form ST-101 is due Friday, March 20, 2026, covering the sales tax year March 1, 2025 through February 28, 2026, per the Form ST-101-I instructions. The annual period is not the calendar year. It runs March 1 through the last day of February. When March 20 lands on a weekend or holiday, the deadline shifts to the next business day, but March 20, 2026 is a Friday, so no shift applies.
Build a compliance calendar around this single date. The Tax Department’s due dates calendar and the ST-101 series page both confirm the March 20 anchor for annual filers.
How Do You File Form ST-101 Online?
Nearly all vendors must file Form ST-101 electronically through Sales Tax Web File in a Business Online Services account on tax.ny.gov, per the filing requirements bulletin; paper is the narrow exception. You compile annual records, reconcile tax collected, complete any applicable schedules, then submit and pay by ACH (Automated Clearing House) debit or another approved electronic method by March 20.
- Compile annual records: gross, taxable, and exempt sales, tax collected, use tax on purchases, and exemption documentation.
- Reconcile tax collected against your books and any prepayments, so your sales tax reconciliation for New York matches what you remit.
- Identify credits and adjustments, including any vendor credits and prior-period corrections.
- Complete any applicable schedules first (Schedule H for exempt clothing, Schedule B for energy, and so on), because schedule totals flow onto the main return before the ST-101 line items can be finalized.
- Submit via Sales Tax Web File and pay by ACH debit or another approved electronic method by March 20.
First-time filers need an active Certificate of Authority and a Business Online Services account before they can Web File. Create both well before the deadline, since account verification can take time.
Do Remote Sellers Need to File ST-101?
Yes, remote sellers file ST-101 if they meet New York’s economic nexus test and are assigned annual frequency. A remote seller must register and collect once, over the preceding four sales tax quarters, cumulative gross receipts from tangible personal property delivered into New York exceed $500,000 AND New York sales exceed 100 transactions. Both conditions are required, per the Tax Department’s economic nexus guidance (TSB-M-19(4)S).
For a state-by-state view of where you cross these lines, check Commenda’s US economic nexus guide.
What if you only sell through a marketplace?
Marketplace providers such as Amazon, Etsy, and eBay collect and remit New York sales tax on facilitated sales. A registered seller whose only New York sales run through a marketplace generally still files its assigned return, but reports marketplace-facilitated sales as non-taxable rather than taxable, per the Form ST-101-I instructions.
When does the marketplace provider itself file?
A marketplace provider meeting New York’s nexus rules registers as a vendor, collects on behalf of its sellers, and files on its own assigned frequency for those facilitated sales, per the Tax Department’s nexus guidance. The individual seller is then relieved of collecting tax on those specific transactions.
What Is Use Tax and How Do You Report It on ST-101?
Use tax applies to taxable goods and services you buy without paying New York sales tax and then use in New York, most often out-of-state or online purchases. Annual filers self-assess and report it on a dedicated ST-101 line, per the Form ST-101-I instructions. Common triggers include equipment bought out of state, inventory withdrawn for your own business use, and purchases from vendors with no New York nexus.
Do You Need to File ST-101 If No Sales Tax Was Collected?
Yes. Registered vendors must file Form ST-101 for every assigned period, even with zero sales and zero tax, unless the Tax Department has formally told them to stop or the Certificate of Authority has been surrendered. A late no-tax-due return draws a flat $50 minimum penalty, per the Tax Department’s sales tax penalty bulletin. Skipping a nil return also risks non-filer notices.
What Happens If You File ST-101 Late?
Filing Form ST-101 late with tax due triggers a penalty of 10% of the tax due for the first month, plus 1% for each additional month or part-month, capped at 30% of the tax due, and never less than $50, per the sales tax penalty bulletin. Interest also accrues from the due date at a rate the Tax Department sets quarterly, currently 14.5% per year.
| Situation | Penalty | Source |
|---|---|---|
| Late filing, first month (tax due) | 10% of the tax due | tax.ny.gov sales tax penalty bulletin |
| Each additional month or part-month | +1% of the tax due | tax.ny.gov sales tax penalty bulletin |
| Maximum total penalty | 30% of the tax due | tax.ny.gov sales tax penalty bulletin |
| Minimum penalty, including no-tax-due returns | $50 | tax.ny.gov sales tax penalty bulletin |
| More than 60 days late | Greater of $50, or the lesser of $100 or 100% of the tax due | tax.ny.gov sales tax penalty bulletin |
| Interest on unpaid tax (Apr 1–Jun 30, 2026) | 14.5% per year, compounded daily | tax.ny.gov interest rate page |
Persistent non-filing escalates. The Tax Department issues notices, then estimated assessments, and can ultimately revoke your Certificate of Authority. Without a valid Certificate of Authority, it is illegal to make taxable sales in New York, so revocation can shut down your operations.
What Are the Most Common ST-101 Filing Mistakes?
The recurring ST-101 errors are assuming the period is the calendar year, misclassifying taxable versus exempt sales, skipping use tax on untaxed purchases, skipping required schedules so line totals fail to reconcile, and missing the March 20 deadline.
- Treating the period as January through December instead of March 1 through the last day of February.
- Misclassifying taxable versus exempt sales.
- Skipping use tax on out-of-state and online purchases.
- Skipping required schedules, so schedule totals never flow onto the main return.
- Failing to reconcile reported figures against your books.
- Missing the March 20 filing and payment deadline.
How Commenda Helps With New York Sales Tax Compliance
Commenda’s indirect tax software tracks your New York registration and assigned filing frequency, monitors economic nexus across every state, and keeps a compliance calendar so the March 20 deadline never slips. It prepares and files returns from reconciled sales data, and connects to your stack through 100+ ERP, API, and custom integrations.
Use Commenda’s US economic nexus guide to check where you cross the $500,000 and 100-transaction line, the compliance calendar tool to track filing deadlines, and the sales tax calculator to look up New York rates by jurisdiction.
Book a demo to get your New York filing calendar and nexus exposure mapped before the March 20 deadline.
