纽约州的销售税法错综复杂，不同的管辖区税率和独特的应税规则等因素使得准确申报具有挑战性。纽约州的基本销售税率为 4%，但许多县市会收取额外的销售税。因此，您的商家必须对每位客户的地址进行跟踪，以便收取正确的税款，并在申报单上准确报告。

完成纽约州销售税申报表分为三个步骤。企业必须首先确定其申税频率和到期日，然后准备申报表，最后申报和上缴销售税。遵循此过程将帮助您顺利准确地准备和完成申报。

本文内容

• 如何查找申报到期日
  
• 如何准备纽约州销售税申报表
  
• 如何填写和提交纽约销售税申报表
  

如何查找申报到期日

申报时间取决于季度总收入和年度销售税负债。大多数商家必须按季度提交纽约销售税申报表。在首次进行销售税登记时，将会指定一个申报时间表。

以下是纽约州的销售税季度：

• 第一季度：__12 月至次年 2 月
  
• 第二季度：__3 月至 5 月
  
• 第三季度：__6 月至 8 月
  
• 第四季度：__9 月至 11 月
  

开始提交申报表后，如果一个季度的应税总收入达到或超过 30 万美元，或者如果您在整个纳税年度中欠纽约州的销售税达到或低于 3,000 美元，您的申报频率可能会发生变化。请注意，纽约的销售税年度是从 3 月到次年 2 月，而不是与日历年度同步。

销售税申报表截止日期为申报计划期结束后下一个月的 20 日。例如，如果您按季度申报，则 12 月至次年 2 月的季度申报截止日期为 3 月 20 日。

一些销量大的商家按季度提交纽约州销售税申报表，但必须按月预缴。任何年销售税纳税额超过 50 万美元的商家，须使用 PrompTax 计划进行预缴。如果您须参加预付计划，纽约州税务和财政部将发函通知。如果您在收到该信函后未进行预缴，可能会面临巨额罚款，如欠税利息。

如何准备纽约州销售税申报表

准备申报表的第一步是收集税款所属时期的销售税信息，这可能是一个月、一年或一个季度。纽约州税务和财政部在线申报系统列出了商家在准备申报表时需要填写的字段列表。此流程可能非常耗时，因此务必要为数据收集分配充足的时间。

提交销售税申报表通常需要以下销售交易信息：

• 销售总额
  
• 按类型划分的应税销售额
  
• 按类型划分的非应税销售额
  
• 运费等扣除
  
• 征收的销售税总额
  

有些商家会有特殊情况，需要在申报表中添加一个或多个附表。例如，纽约市对某些服务征税，而本州不征税。在这些情境下，商家将需要填写附表 N，这将需要额外的信息。

确定应税销售交易

商家在填写纽约州销售税申报表时需要了解两点：销售额（包括总销售额和应税销售额）和销售对象。

在纽约，如果应税销售额未达到经济关联门槛，则可能无需提交销售税申报表。您可以通过查看纽约州税务和财政部网站上的销售税收税注册地要求列表，了解经济关联是否适用于您。

除满足经济关联门槛外，如果商家在纽约州拥有员工、办公室或仓库，并且销售应税商品和/或服务，那么该商家必须对所有应税交易收取销售税，提交申报表，并向州政府缴纳相应金额的税款。

在纽约，大多数有形产品都应征税，只有杂货和药品等少数产品例外。大多数服务不应征税，但对不动产进行的维修和保养除外（例如，管道维修或园艺服务）。更多详情，请参阅纽约州提供的应税产品和服务清单。

确定管辖区

除收取和上缴州销售税外，商家可能还需考虑地方销售税。如果向所在县或其他管辖区的买家进行销售，而该地收取的税款高于 4% 的州税基数，那么商家必须为该县收取额外税款。

例如，奥尔巴尼县在纽约州 4% 的销售税基础上额外收取 4% 的销售税。这意味着商家在与奥尔巴尼县的买家进行交易时，必须收取 8% 的销售税。

每个商家必须在销售时跟踪客户的管辖区，并向其收取相应的税款。否则，将会上缴错误的销售税金额，商家仍将欠纽约州一笔税款，这笔税款将从其收入中扣除。如果卖家只是偶尔在纽约州进行销售，则可使用纽约州税务和财政部网站的按地址查询管辖区/税率工具。对于在纽约州进行大量销售的商家，使用自动化税务解决方案，对于计算、收取和跟踪销售税大有裨益。

New York sales tax prepayment requirements

Some high-volume businesses in New York file quarterly sales tax returns but have to make monthly prepayments. Any business with an annual sales tax liability over $500,000 might be required to make prepayments using the PrompTax program. The Department of Taxation and Finance will send a letter if you’re required to participate in the prepayment program. If you fail to make prepayments after receiving that letter, you could face significant penalties, such as interest on tax owed.

如何填写和提交纽约销售税申报表

在纽约州完成销售税申报的最后一步是提交和上缴税款。即使您没有欠税，仍需为每个税期提交销售税申报表，否则将被处以 50 美元的罚款。如果您在欠税时没有提交，罚金很快会增加，最高可达该次申报应缴税款的 30%。

纽约州税务和财政部有一个在线申报系统，该系统概述了生成申报表需要填写哪些信息。要在网上提交销售税申请表，首先要登录并按照提示操作。填妥申报表后，应上缴该申报表计算得出的销售税总额，减去每月已预缴的税款。商家若需要电子提交销售税申报表，还需进行电子支付，而非发送纸质支票。

Stripe Tax 可以简化提交和上缴过程。通过与我们可信赖的全球合作伙伴的合作，用户可以体验到与您的 Stripe 交易数据无缝链接，我们的合作伙伴会帮助您管理申报，让您能够专注于发展业务。

How to complete and file a New York sales tax return

The final step to completing a sales tax return in New York is to file and remit tax. Even if you owe nothing, you’re still required to file a sales tax return for each tax period or you’ll be assessed a $50 penalty. If you fail to file when you do owe taxes, penalties quickly add up—to as much as 30% of the tax due for that return.

The Department of Taxation and Finance has an online filing system that will outline what information to fill out to generate the return. To file a sales tax return online, start by logging in and following the prompts. Once you complete the return, you must remit the total calculated sales taxes for that return, minus any monthly prepayments that have already been made. Businesses that are required to e-file their sales tax returns also have to make electronic payments rather than send paper checks.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful application programming interface (API).

Stripe Tax helps you monitor your obligations and alerts you when you exceed a tax registration threshold based on your Stripe transactions. It can also register to collect tax on your behalf in the US and manage filings through trusted partners. Stripe Tax automatically calculates and collects sales tax, value-added tax (VAT), and goods and services tax (GST) on:

• Digital goods and services in all US states and over 100 countries

• Physical goods in all US states and 42 countries

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration, or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: If you need to register for a sales tax in the US, let Stripe manage your tax registrations. You’ll benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations. If you need help registering outside of the US, Stripe partners with Taxually to help you register with local tax authorities.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.