New York assigns every sales tax vendor a filing frequency, and high-volume sellers get moved to part-quarterly (monthly) status with a different set of forms and dates. File the wrong return on calendar-quarter dates, and you fall out of compliance fast.
Form ST-810 is the New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers, administered by the New York State Department of Taxation and Finance (Tax Department). The rules live on the New York Department of Taxation and Finance filing requirements page.
What Is Form ST-810?
ST-810 is the quarterly sales and use tax return filed by New York vendors designated as part-quarterly (monthly) filers. It reconciles taxable sales, services, leases, and rentals for the quarter. It sits atop the monthly Form ST-809 payments those filers make in the first two months of each quarter, per the Tax Department.
The official title of Form ST-810 is the New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers, according to the Tax Department ST-810 instructions. It is not the generic quarterly return. Standard quarterly filers use Form ST-100 instead.
Who Needs to File Form ST-810?
Vendors the Tax Department designates as part-quarterly (monthly) filers must file ST-810, generally those whose combined taxable receipts, purchases subject to tax, rents, and amusement charges reach $300,000 or more in a sales tax quarter, per the NY filing requirements bulletin. The change takes effect the first month after that quarter.
You must be a registered New York sales tax vendor first, whether you have a storefront or sell remotely. New York taxes both physical and economic nexus, so remote sellers that cross the state threshold owe registration too. Check your exposure with Commenda’s US nexus guide and confirm registration steps in the New York sales tax permit guide. Article 12-A petroleum distributors also hit monthly status at 100,000 or more gallons sold in a quarter, per the Tax Department.
ST-810 vs ST-100: Which Form Do You File?
You file based on your assigned frequency: ST-100 for standard quarterly filers, ST-810 for part-quarterly (monthly) filers, ST-101 for annual filers, and ST-809 for the monthly payments that accompany ST-810. The table below maps each form to who files it, per the Tax Department.
| Form | Official name | Who files it | Cadence | Source |
|---|---|---|---|---|
| ST-101 | New York State and Local Annual Sales and Use Tax Return | Annual filers owing $3,000 or less in tax per year | Annual, due March 20 | tax.ny.gov |
| ST-100 | New York State and Local Quarterly Sales and Use Tax Return | Standard quarterly filers under $300,000 in the prior quarter | Quarterly | tax.ny.gov |
| ST-810 | New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers | Monthly (part-quarterly) filers at $300,000 or more in a quarter | Quarterly return plus monthly ST-809 | tax.ny.gov |
| ST-809 | New York State and Local Sales and Use Tax Return for Part-Quarterly (Monthly) Filers | Monthly filers, for months 1 and 2 of each quarter | Monthly, due the 20th | tax.ny.gov |
Annual filers sit at the other end of the frequency spectrum. See the counterpart return in the Commenda Form ST-101 guide.
When Is Form ST-810 Due?
ST-810 is due the 20th day of the month after each New York sales tax quarter ends, and New York quarters are not calendar quarters. They run March 1–May 31, June 1–August 31, September 1–November 30, and December 1–February 28/29, per the NY filing requirements bulletin. If the 20th lands on a weekend or holiday, the deadline moves to the next business day.
| NY sales tax quarter | Standard due date | 2026 filing calendar date | Source |
|---|---|---|---|
| Q1: Mar 1 – May 31 | June 20 | June 22, 2026 | NY 2026 due dates calendar |
| Q2: Jun 1 – Aug 31 | September 20 | September 21, 2026 | NY 2026 due dates calendar |
| Q3: Sep 1 – Nov 30 | December 20 | December 21, 2026 | NY 2026 due dates calendar |
| Q4: Dec 1 – Feb 28/29 | March 20 | March 20 | NY 2026 due dates calendar |
Between quarterly returns, monthly ST-809 payments are due the 20th of the month following each of the first two months of the quarter, per the Tax Department ST-809 series page. Track every date automatically with Commenda’s compliance calendar.
How Do You File ST-810 Online in New York?
You file ST-810 through New York’s Sales Tax Web File using an Online Services business account, and e-filing is mandatory for most vendors. The mandate applies to filers who do not use a tax preparer, use a computer to prepare or calculate the return, and have broadband internet access, per the Tax Department Web File mandate for ST-810.
Follow these steps to file the quarterly return:
- Log in to your New York Business Online Services account and open Sales Tax Web File.
- Select the filing period for the quarter you are reporting.
- Report gross sales, nontaxable and exempt sales, and taxable sales by jurisdiction.
- Complete any required schedules that match your business activity.
- Apply credits and the monthly ST-809 payments you already made this quarter.
- Review the calculated balance due.
- Submit and authorize electronic payment by the deadline.
New York has many local rates, so ST-810 demands jurisdiction-level reporting. Filers unable to meet the e-file conditions may still submit a paper Form ST-810, per the Tax Department.
How Do You Calculate Taxable Sales, Tax Due, and Credits on ST-810?
Start from gross sales for the quarter, subtract nontaxable and exempt sales to get taxable sales, then apply the combined state and local rate for each jurisdiction where the sale is sourced. Subtract the ST-809 payments you already remitted and any eligible credits to reach the balance due. New York rates vary by locality, so ST-810 reports tax by jurisdiction.
Get line-level detail in the Tax Department ST-810 instructions, and look up combined local rates with Commenda’s sales tax calculator. Do not forget the vendor collection credit for timely filing and payment, which reduces what you owe when you qualify.
How Do You Handle Tax-Exempt Sales on ST-810?
Exempt sales still get reported. Report them in gross sales, back them out as nontaxable, and keep a valid exemption certificate on file for every exempt transaction. The burden of proof sits with the seller in an audit, so missing certificates convert exempt sales into taxable ones.
The main exemption categories for ST-810 filers include resale (supported by a Form ST-120 resale certificate), sales to exempt organizations, and eligible clothing and footwear reported on Schedule H, per the Tax Department. Review New York’s rules in the Commenda New York sales tax exemption guide.
Which Schedules Attach to the ST-810 Series?
Schedules attach only if they match your business activity and jurisdiction, so most filers need none or one. The ST-810 series is the base return plus nine schedules, per the Tax Department ST-810 series page.
| Schedule (form) | What it covers | Who attaches it | Source |
|---|---|---|---|
| Schedule A (ST-810.2) | Selected sales and services in Nassau and Niagara localities | Vendors in those localities | tax.ny.gov |
| Schedule B (ST-810.3) | Utilities and residential heating fuels | Utility and energy sellers | tax.ny.gov |
| Schedule H (ST-810.7) | Exempt clothing and footwear | Sellers of eligible clothing and footwear | tax.ny.gov |
| Schedule N / N-ATT (ST-810.5 / ST-810.5-ATT) | New York City sales, services, and parking | NYC service providers | tax.ny.gov |
| Schedule T (ST-810.8) | Telephone and telegraph services | Telecom sellers | tax.ny.gov |
| Schedule FR (ST-810.10) | Motor fuel and diesel motor fuel | Fuel distributors | tax.ny.gov |
| Schedule CW (ST-810-ATT) | Credit worksheet | Filers claiming credits | tax.ny.gov |
| Schedule E (ST-810.13) | Paper carryout bag fee | Bag-fee collectors | tax.ny.gov |
Do You Need to File ST-810 With No Sales?
Yes. Every registered New York vendor must file for every period, including zero-activity quarters, and skipping a zero return still triggers penalties. A missed no-tax-due return carries the same minimum penalty as a late return with tax owed, per the Tax Department.
File a no-tax-due return the same way through Sales Tax Web File. Log in, select the period, enter zero for taxable sales, and submit. The filing keeps your account current and prevents an unnecessary penalty notice.
What Are the Penalties for Filing ST-810 Late?
Late filing and late payment trigger penalties plus interest, and a penalty applies even when no tax is due. New York charges 10% of the tax due for the first month plus 1% for each additional month, capped at 30%, with a $50 minimum per return, per the Tax Department penalties bulletin.
| Situation | Penalty or interest | Source |
|---|---|---|
| Late filing with tax due | 10% of tax due for the first month plus 1% per additional month, capped at 30% | tax.ny.gov |
| Late payment on a timely return | Same 10% plus 1% per month structure, capped at 30% | tax.ny.gov |
| Late return with no tax due | $50 minimum penalty | tax.ny.gov |
| Unpaid tax after the due date | Interest set quarterly by the Tax Department | NY current interest rates |
Estimate exposure with the Tax Department penalty and interest calculator, and read the deeper breakdown in Commenda’s guide to US sales tax penalties.
What Are Common ST-810 Filing Mistakes?
The most common ST-810 errors are filing the wrong form, using calendar-quarter due dates, missing the monthly ST-809 payments, misreporting local jurisdiction tax, and failing to document exempt sales. Each one is avoidable once you know your assigned frequency and New York’s offset quarters.
- Filing ST-100 after the Tax Department moves you to monthly status.
- Using January, April, July, and October dates instead of New York’s June, September, December, and March cadence.
- Skipping the interim ST-809 payments and falling behind across the quarter.
- Allocating taxable sales to the wrong locality, which New York audits.
- Treating sales as exempt without a valid certificate on file.
- Ignoring a Tax Department notice that changed your filing frequency.
How Commenda Helps With New York Sales Tax Filing
Commenda’s global indirect tax platform tracks your New York filing frequency, due dates, and nexus exposure, and handles registration through remittance so your monthly ST-809 payments and quarterly ST-810 returns go out on time. It ingests transaction data across 100+ integrations and reports tax by jurisdiction, which is exactly the complexity monthly filers face.
Measure your exposure with Commenda’s US nexus guide, confirm combined local rates in the New York sales tax rates guide, and price a sale instantly with the sales tax calculator. Book a demo to get a free assessment of your New York filing obligations and nexus exposure.
