New York – Sales Tax Web File Mandatory Reporting Requirements

SALT Report 2919 – The New York Department of Taxation and Finance issued guidance regarding the mandatory credit reporting by jurisdiction.  Effective December 20, 2013, the Department’s Sales Tax Web File service will require vendors to report their credit information on a jurisdictional basis.

This means taxpayers will be required to report any credits against their taxable sales and purchases separately for each reporting jurisdiction. This requirement will ensure that the appropriate amount of sales tax is distributed to the correct taxing jurisdictions.

Sales Tax Web File

You will need to report all taxable sales, purchases, and credit information for each jurisdiction and the Tax Department will compute the net amount of sales tax due.

For all reporting periods beginning December 20, 2013, you will be required to make an entry in all jurisdiction fields in which you report activity. If a field does not apply, you must enter 0.

If you have a large number of jurisdictions, you can use the jurisdictional upload to report sales information quickly.

For Further Information

New York Department of Taxation and Finance – Claiming a Credit on Your Sales Tax Web File Return