Filing your New York sales tax return is simple with the state’s online system. You can file and pay directly through New York’s Sales Tax Web File portal, as long as your business is registered to collect and remit sales tax.
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with New York’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate.
Here is the standard information and records required to file a sales tax return in New York.
- New York Sales Tax Certificate of Authority (Sales Tax ID/Account Number): This is issued when you register with the DTF. You must have this number before you can file, as it serves as your primary identifier for the return.
- Log-in credentials for your NY.gov business account: These are required to access the Sales Tax Web File portal. New users must create an account before they can file.
- Records of Taxable Sales and Collected Tax: This includes total sales, non-taxable sales, and the actual sales tax collected for the reporting period for all sales channels. If you sell through platforms like Shopify or Amazon, be highly mindful of the Marketplace Facilitator laws in New York, which generally require marketplaces to collect and remit tax on their transactions. You will need these reports to enter your Gross Sales correctly, but you must ensure you only report the collected sales tax that you are responsible for remitting.
- Records of Taxable Purchases: You must keep records of any purchases your business made for use in New York where you did not pay sales tax to the vendor (this is known as use tax). You must report and remit use tax on your return.
- Your filing frequency and due dates: Businesses may file monthly (part-quarterly), quarterly, or annually, depending on taxable receipts. The state determines this based on your prior quarter or year’s activity.
Step-by-Step: How to File New York Sales Tax Online
The New York State Department of Taxation and Finance (DTF) makes it simple to file and pay your sales tax online through the Sales Tax Web File portal. The filing process is a series of data entry and verification steps that ensure your return is accurate and complete.
Step 1. Prepare your Shopify or e-commerce sales tax report to ensure your data is accurate before you begin.
Step 2. Go to the
New York Sales Tax Web File Portal.
Step 3. Log in using your NY.gov Business username and password. Check your shared email or phone number for a one-time password (OTP) and enter it when prompted.
Step 4. On your dashboard, click
“Tax Online Services.”
Step 5. On the Account Summary page, scroll down to Filings and Payments, then click “Sales Tax.”
Step 6. Under
Filings, click
“File Return.” A new window will open.
Step 7. Click “Start a New Return.”
Step 8. On the return form, enter your business and sales details based on your Shopify or platform report, then click “Continue.”
Step 9. Fill out the main form based on your business locations and add any applicable schedules as required.
Step 10. On the jurisdiction summary, enter your sales and credits as reflected in your report. Click “Calculate” and then “Continue.”
Step 11. Enter applicable payments and credits. Click “Calculate” again.
Step 12. Enter your payment amount, then click “Continue.”
Step 13. Review all filing details carefully and click “Submit.”
Step 14. Print your return and payment confirmation for your records.
Step 15. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: If your session is interrupted or you need to pause filing, click “Save and Exit” to prevent losing your progress.
Due Dates
New York assigns filing frequency based on sales volume and tax liability. Returns are generally due on the 20th day of the month following the reporting period.
| FREQUENCY |
REQUIREMENT |
REPORTING PERIOD |
DUE DATE |
| Monthly |
Required if combined taxable receipts, purchases, and charges are ≥ $300,000 in a quarter |
Each calendar month |
20th of the following month |
| Quarterly |
Default for most businesses with less than $300,000 in the prior quarter |
- Q1: Jan–Mar
- Q2: Apr–Jun
- Q3: Jul–Sep
- Q4: Oct–Dec
|
Apr 20, Jul 20, Oct 20, Jan 20 |
| Annual |
Businesses owing $3,000 or less in tax during the March–February filing year |
March 1 – February 28/29 |
March 20 |
If a due date falls on a weekend or holiday, the return is due the next business day. Even if you had no taxable sales, you must still file on schedule (a ‘zero return’) to avoid penalties.
Timely Filing Discount
New York offers a vendor collection credit for filing and paying sales tax on time. This acts as a small reward for compliance:
- The discount equals 5% of the amount due, capped at $200 per return period.
- It is available only to quarterly and annual filers.
- The credit does not apply to monthly filers.
- To qualify, the sales tax return must be filed and the payment submitted on or before the due date.
This credit can reduce your liability slightly, but it’s forfeited if the return or payment is late.
Filing Amended Returns
If you discover an error after filing your New York sales tax return, you may need to file an amended return. An amended return is used to correct mistakes, add missing information, or adjust reported amounts.
- When to file: You should amend if you reported incorrect sales, taxable purchases, exemptions, or failed to include certain jurisdictions in your original return.
- How to file: Log in to your NY.gov Business account and access the Sales Tax Web File portal. Choose the period you need to correct, then file an amended return following the same process as the original filing.
- Documentation: The amended return must report all corrected and unchanged information for the entire period. Be sure to include all supporting schedules or attachments relevant to the corrected information, even if you submitted them before.
- E-filing benefits: New York accepts amended returns filed electronically. Filing online ensures faster processing, confirmation of receipt, and secure encryption of your information.
Note: An amended return is not the right method to protest an audit assessment. If you receive an assessment from the state, follow the instructions included with the notice.
Refunds
If you overpay or mistakenly pay sales or use tax in New York, you may be eligible for a refund or credit. The Department of Taxation and Finance allows businesses and individuals to claim refunds under specific conditions:
- Eligibility: Refunds are available if you paid too much sales tax on a purchase, paid sales or use tax in error, or overreported/overpaid sales tax as a registered business. If you collected and remitted sales tax but later repaid it to your customers, you may also claim a refund.
- How to apply: The most common form is Form AU-11, Application for Credit or Refund of Sales or Use Tax. This can be filed electronically through the Sales Tax Web File portal if you have an Online Services account. Specialized refund forms (such as for motor fuel, utilities, or cigarettes) are also available depending on the type of purchase.
- Documentation: You must provide proof to support your claim. This may include invoices, utility surveys, exemption certificates, or other records, depending on the refund requested. Missing documentation may delay or reduce your refund.
- Deadlines: Refund applications must be submitted within three years from the due date of the tax or two years from the date you paid the tax, whichever is later.
- Processing: Generally, you will not receive interest if the claim is processed within three months of the Tax Department receiving it in processible form. Approved claims are paid with interest (if applicable) after that period. Adjusted or denied claims will be explained in writing, with the option to appeal.
- Offsets: Refunds may be applied to debts you owe to the Tax Department, other New York agencies, the IRS, New York City, or another state with which New York has a reciprocal offset agreement.
Filing Zero Returns in New York
New York requires every registered vendor to file a return for each assigned filing period, even if no taxable sales or purchases occurred. This is called a zero return. Filing on time keeps your account in good standing and prevents unnecessary notices or penalties.
- Log in to your NY.gov Business Online Services account.
- Select the Sales Tax Web File portal.
- Choose the appropriate filing period.
- Enter “0” in both the taxable sales and exempt sales fields.
- Submit the return, then save or print the confirmation for your records.
Penalty for missing a zero return: If you fail to file, you will face a minimum penalty of $50, even when no tax is due.
Other Filing Methods in New York
If you’re having difficulties filing your New York sales tax return online, you can try other options.
- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- New York Sales Tax Web File (primary method): This is the state’s official and preferred system for filing and payment. Nearly all businesses are required to use it.
- File with a Professional Tax Preparer or Automated Service: You can work with an authorized third-party tax professional or approved sales tax software that prepares and files returns electronically on your behalf.
- Paper filing: New York has largely phased out print-and-mail returns. Most vendors must file online unless they qualify for specific exceptions, such as those who do not use a computer or the internet to prepare or calculate their tax documents, granted by the Department of Taxation and Finance.
Let TaxHero Manage Your New York Sales Tax Returns
TaxHero doesn’t just handle your New York sales tax return, we manage filings across every state where your business has nexus, ensuring each return is filed accurately and on time at the frequency required.
This means you stay compliant nationwide without having to track multiple rules and deadlines yourself.
Don’t wait until the next deadline, schedule your demo today!
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