New York Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Quarterly, by 20th day of March, June, September and December, if quarterly receipts are under $300,000.
• Other: Monthly (due within 20 days after the end of each month), if receipts are $300,000 or more for preceding four quarters; annually, if total tax liability for the year is $250 or less.
• Administration:
  Department of Taxation and Finance
  Sales Tax Registration
  W.A. Harriman State Office Building Campus
  Albany, NY 12227-0155
  Phone: 518-438-8581; 800-972-1233