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New York State Sales Tax Guide
New York sales & use tax

Filing frequency and due dates

New York's sales tax year runs March through February, and the Department assigns your filing frequency rather than letting you pick it.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

The sales tax year

New York's sales tax year runs March 1 through February 28 or 29. Returns are due no later than 20 days after the end of the period they relate to, and if the due date falls on a Saturday, Sunday or legal holiday it moves to the next business day.

Filing frequency

The Department assigns the frequency and notifies the vendor of any change. Most new vendors start as quarterly filers.

FrequencyWhen it appliesFormDue
Annual$3,000 or less in tax during the annual filing periodST-101March 20 following the February 28/29 year end
Quarterly (the default)Not notified as an annual filer, and under $300,000 in taxable receipts, purchases subject to tax, rents and amusement charges in the previous quarterST-10020 days after each quarter ends
Part-quarterly (monthly)$300,000 or more in a quarter, or an Article 12-A distributor selling 100,000 gallons or more of petroleum productsST-809 and ST-81020th of each month; the third month of the quarter is reported on the ST-810
How frequency changes

Crossing $300,000 in taxable receipts, purchases subject to tax, rents and amusement charges in a single quarter moves a vendor to part-quarterly (monthly) filing beginning with the first month of the next sales tax quarter.

Going the other way is not automatic: moving from monthly back to quarterly requires four consecutive quarters under $300,000 and the vendor contacting the Tax Department.

Quarterly and annual due dates

QuarterPeriodNominal due dateNext business day if it falls on a weekend
Q1March 1 – May 31June 20Monday, June 22, 2026
Q2June 1 – August 31September 20Monday, September 21, 2026
Q3September 1 – November 30December 20Monday, December 21, 2026
Q4December 1 – February 28/29March 20Monday, March 22, 2027
AnnualMarch 1 – February 28/29March 20Monday, March 22, 2027

Part-quarterly (monthly) due dates

Monthly filers use Form ST-809 for the first two months of each quarter. The third month is reported on Form ST-810, which doubles as the quarterly reconciliation.

PeriodDueForm
September 2026Tuesday, October 20, 2026ST-809
October 2026Friday, November 20, 2026ST-809
November 2026Monday, December 21, 2026ST-810 (quarter Sep–Nov)
December 2026Wednesday, January 20, 2027ST-809
January 2027Monday, February 22, 2027ST-809
February 2027Monday, March 22, 2027ST-810 (quarter Dec–Feb)

Returns with no tax due

Tax Bulletin TB-ST-275 is explicit: even if the business did not make any taxable sales or purchases during the reporting period, the return must be filed by the due date. The minimum penalty for a late return with no tax due is $50.

Electronic filing and payment

A sales tax vendor must Web File if it is subject to the corporation tax e-file mandate, or if all three of the following are true: the vendor prepares its own tax documents without a tax professional, uses a computer to prepare, document or calculate the filings, and has broadband internet access.

Penalties for ignoring the mandate are $50 for each tax document not e-filed and $50 for each failure to e-pay, on top of the ordinary failure-to-file penalty. The Department states that reasonable cause does not include a desire to opt out of e-filing, ignorance of the law, or reluctance to provide bank account information.

Common questions

When are New York quarterly sales tax returns due?
Twenty days after the quarter ends: June 20, September 20, December 20 and March 20, moving to the next business day when the date falls on a weekend or legal holiday. The quarters run March–May, June–August, September–November and December–February.
What makes a New York vendor a monthly filer?
Taxable receipts, purchases subject to tax, rents and amusement charges of $300,000 or more in a quarter, or being an Article 12-A distributor that sold 100,000 gallons or more of petroleum products. Monthly filing starts with the first month of the next sales tax quarter.
What is the difference between Form ST-809 and Form ST-810?
Part-quarterly (monthly) filers use ST-809 for the first two months of each quarter. The third month is reported on ST-810, which also serves as the quarterly return.
Can I go back to quarterly filing after being moved to monthly?
The Department requires four consecutive quarters below $300,000 and the vendor contacting the Tax Department. It does not revert automatically.

Sources

  1. TB-ST-275, Filing Requirements for Sales and Use Tax Returns — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm
  2. 2026 tax filing calendar — https://www.tax.ny.gov/help/calendar/2026.htm
  3. Electronic filing mandate for business taxpayers — https://www.tax.ny.gov/bus/efile/elf_busn_mandate.htm
  4. Form ST-100 series — https://www.tax.ny.gov/forms/quarterly_filer_forms_st100_series.htm
  5. Form ST-810 series — https://www.tax.ny.gov/forms/quarterly_forms_for_monthly_filers_st810_series.htm