Form ST 809 New York State and Local Sales and Use Tax Return for Part Quarterly Monthly Filers Revised 125 2025-2026

Understanding the ST 809 Form

The ST 809 form, officially known as the New York State and Local Sales and Use Tax Return for Part Quarterly Monthly Filers, is a crucial document for businesses operating in New York. This form is used to report sales and use tax liabilities to the state, ensuring compliance with tax regulations. It is specifically designed for businesses that are required to file on a quarterly or monthly basis, depending on their tax obligations. Completing this form accurately is essential for maintaining good standing with the New York State Department of Taxation and Finance.

Steps to Complete the ST 809 Form

Filling out the ST 809 form involves several key steps:

• Gather Necessary Information: Collect all relevant sales data, including total sales, taxable sales, and exempt sales.
• Calculate Tax Liability: Determine the total amount of sales tax owed based on the sales figures collected.
• Complete the Form: Input the calculated figures into the appropriate sections of the ST 809 form, ensuring accuracy.
• Review for Errors: Double-check all entries for mistakes or omissions before submission.
• Submit the Form: File the completed ST 809 form by the designated deadline, either online or via mail.

Obtaining the ST 809 Form

The ST 809 form can be easily obtained through the New York State Department of Taxation and Finance website. It is available as a downloadable PDF, allowing businesses to print and fill it out manually. Additionally, businesses can access the form through various tax software solutions that support New York sales tax filings. Ensuring you have the most current version of the form is important, as tax regulations may change.

Key Elements of the ST 809 Form

The ST 809 form includes several important sections that must be completed:

• Business Information: This section requires the name, address, and identification number of the business.
• Sales and Use Tax Calculations: Businesses must report total sales, taxable sales, and calculate the sales tax owed.
• Exemptions: Any exempt sales must be documented in this section to clarify tax obligations.
• Signature and Date: The form must be signed by an authorized representative of the business, along with the date of submission.

Legal Use of the ST 809 Form

The ST 809 form is legally required for businesses that meet certain sales thresholds in New York. Failure to file this form can result in penalties and interest on unpaid taxes. It serves as an official record of a business's sales tax activity, which can be audited by state authorities. Therefore, it is important for businesses to understand their obligations and ensure timely and accurate filings.

Filing Deadlines and Important Dates

Businesses must adhere to specific deadlines for submitting the ST 809 form. Generally, monthly filers are required to submit their returns by the 20th of the following month, while quarterly filers have deadlines based on the end of their reporting periods. Keeping track of these dates is essential to avoid late fees and maintain compliance with state tax laws.