In this article
- Quick facts: Filing for sales tax in New York
- When to file and pay New York sales tax
- New York sales tax filing deadlines
- How to prepare your New York sales tax return
- How to file a New York sales tax return
- How to pay sales tax in New York
- What happens after filing and paying New York sales tax
- Late filing penalties and interest
- Getting third-party help with sales tax filing
- Sales tax filing in other states
If you're registered for New York sales tax, you must file returns and pay any tax due according to the filing frequency assigned by the New York Department of Taxation and Finance. This guide covers the filing and payment process for remote sellers and out-of-state businesses. Note that New York uses non-standard fiscal quarters that differ from the calendar quarters used by most states.
For broader information about New York sales tax rules, rates, and exemptions, see the New York Sales Tax Guide. For details on how to register for a New York Certificate of Authority, see the New York Sales Tax Registration Guide.
Quick facts: Filing for sales tax in New York
Key information about filing New York sales tax returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| State tax rate | 4% (local rates additional; NYC combined rate is 8.875%) |
| Economic nexus threshold | $500,000 in annual sales AND at least 100 transactions (both must be met) |
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th of the month after the reporting period ends |
| Filing portal | NY Online Services |
| Zero returns required | Yes |
| Digital goods and SaaS | Taxable in New York |
When to file and pay New York sales tax
The New York Department of Taxation and Finance will assign your filing frequency after you register. Most remote sellers are assigned a quarterly frequency. Businesses with high sales tax liability may be required to file monthly.
All sales tax returns and payments are due on the 20th of the month following the end of the filing period. If the 20th falls on a weekend or public holiday, the deadline shifts to the next business day.
New York's quarterly periods do not align with standard calendar quarters. The fiscal quarters end in February, May, August, and November.
New York sales tax filing deadlines
New York monthly filing due dates
Monthly returns cover the prior calendar month and are due on the 20th of the following month.
| Reporting Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
New York quarterly filing due dates
New York's fiscal quarters are offset from the standard calendar. The quarters end in February, May, August, and November.
| Quarter | Filing Deadline |
|---|---|
| Q1 (December 1 , February 28/29) | March 20 |
| Q2 (March 1 , May 31) | June 20 |
| Q3 (June 1 , August 31) | September 20 |
| Q4 (September 1 , November 30) | December 20 |
New York annual filing due date
Annual filers report on the period March 1 through February 28/29. The return is due on March 20.
Important note: Zero returns
Once you hold a New York Certificate of Authority, you must file a return for every assigned period, regardless of whether you collected any sales tax. When no sales tax was collected, file a no-tax-due (zero) return through NY Online Services. Failure to file a zero return can result in penalties.
How to prepare your New York sales tax return
Before working on your return, collect all sales information for the tax period. All amounts must be reported in US dollars. If you received payment in a foreign currency, convert it using official exchange rates before filing.
Key reporting figures
You will need the following information when preparing your return:
- Total gross sales to New York buyers
- Taxable sales, organized by location (New York City sales are subject to additional local rates)
- Non-taxable sales and applicable exemptions
- Total sales tax collected from customers during the filing period
- Any adjustments or credits
Note on digital goods and SaaS
New York taxes the sale of digital goods and software-as-a-service (SaaS). If you sell software, cloud-based products, or digital downloads to New York customers, those sales are generally subject to NY sales tax.
How to file a New York sales tax return
New York sales tax returns are filed electronically through NY Online Services.
Step-by-step: file a New York sales tax return
1. Gather your sales records
Collect all transaction records for the filing period, including gross sales, taxable sales by location, and tax collected. Separate any New York City sales, which are subject to a combined 8.875% rate.
2. Log in to NY Online Services
- Go to NY Online Services and log in with your NY.gov Business Online Services account.
- Select Sales tax - file and pay.
- Choose the correct filing period.
- Enter your gross sales, taxable sales, exemptions, and total tax collected.
- Review all figures carefully before submitting.
- Submit your return.
3. Save your confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay sales tax in New York
Tax payments must be made in US dollars and can be submitted at the same time as your return through NY Online Services. Accepted payment methods include:
- Electronic check (e-check)
- Electronic funds transfer (EFT)
- Credit card (additional processing fees apply)
What happens after filing and paying New York sales tax
After filing and paying, keep records of your return and payment confirmation.
- Save your filing confirmation number and payment receipt
- Retain records supporting the amounts reported on the return
- Continue filing according to your assigned frequency, remembering New York's non-standard quarterly periods
- File a zero return for any period with no sales tax collected
For information about New York sales tax rates, exemptions, and nexus rules, see the New York Sales Tax Guide.
Late filing penalties and interest
If you miss a New York sales tax filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges that grow the longer you wait.
| Penalty type | Details |
|---|---|
| Late filing percentage penalty | 5% of the tax due for each month or part of a month the return is late |
| Additional monthly penalty | $100 for each month the return is late, in addition to the percentage penalty |
| Late payment penalty | 5% of the unpaid tax due at the time of payment |
Willful failure to file or remit collected taxes can result in criminal penalties including fines and, in serious cases, a jail sentence. If you miss a deadline due to unavoidable circumstances, contact the New York Department of Taxation and Finance directly to discuss your situation.
Getting third-party help with sales tax filing
Quaderno can simplify your New York sales tax compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the New York Department of Taxation and Finance, ensuring timely and accurate filing.
Sales tax filing in other states
- Arizona Sales Tax Filing Guide
- California Sales Tax Filing Guide
- Colorado Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- North Carolina Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
