N.Y. Tax Law § 1136: Returns

§ 1136. Returns. (a)(1) Every person required to register with the

commissioner as provided in 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 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 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 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

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. The return of an operator

shall exclude the rent from occupancy of a short term rental unit

facilitated by a booking service if, in regard to such sale: (A) the

short term rental operator has timely received in good faith a properly

completed certificate of collection from the booking service or the

booking service has included a provision approved by the commissioner in

the publicly-available agreement between the booking service and the

short term rental operator as described in subdivision (m) of section

eleven hundred thirty-two of this part, and (B) the information provided

by the short term rental operator to the booking service about such rent

and such occupancy 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 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 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

section one hundred seventy-one-v of this chapter. Provided, however,

that a person required to collect tax, as defined in 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 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 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 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 section six hundred eighty-one of

the general business law, that has at least one franchisee, as defined

by subdivision four of section six hundred eighty-one of the general

business law, that is required to be registered under 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 section three of the alcoholic

beverage control law, if it has made a sale of an alcoholic beverage, as

defined by 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 section seventy-six-a of the

alcoholic beverage control law; (ii) a winery license, as provided in

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 section seventy-six-a of the alcoholic

beverage control law; (iii) a farm distillery license, as provided in

subdivision two-c of section sixty-one of the alcoholic beverage control

law; (iv) a distiller's license, as provided in 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 section sixty-one

of the alcoholic beverage control law; (v) a farm cidery license, as

provided in section fifty-eight-c of the alcoholic beverage control law;

(vi) a cider producers' license, as provided in 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 section fifty-eight-c of the alcoholic beverage

control law; (vii) a farm brewery license, as provided in section

fifty-one-a of the alcoholic beverage control law; (viii) a brewer's

license, as provided in 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 section fifty-one-a

of the alcoholic beverage control law; (ix) a farm meadery license, as

provided in section thirty-one of the alcoholic beverage control law; or

(x) a mead producers' license, as provided in 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 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 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 section eleven hundred forty-three of

this part or any other provision of law.