§ 1136. Returns. (a)(1) Every person required to register with the
commissioner as provided in section eleven hundred thirty-four of this
part whose taxable receipts, amusement charges and rents total less than
three hundred thousand dollars, or in the case of any such person who is
a distributor whose sales of petroleum products total less than one
hundred thousand gallons, in every quarter of the preceding four
quarters, shall only file a return quarterly with the commissioner.
Provided, however, that if the commissioner in the exercise of his or
her discretion deems it necessary to protect the revenues to be obtained
under this article, he or she may give notice requiring such person, in
addition to filing a quarterly return, to file either short-form or
long-form part quarterly returns, as specified in such notice.

(2) Every person required to register with the commissioner as
provided in section eleven hundred thirty-four of this part whose
taxable receipts, amusement charges and rents total three hundred
thousand dollars or more, or in the case of any such person who is a
distributor whose sales of petroleum products total one hundred thousand
gallons or more, in any quarter of the preceding four quarters, shall,
in addition to filing a quarterly return described in paragraph one of
this subdivision, and except as otherwise provided in section eleven
hundred two or eleven hundred three of this article, file either a
long-form or short-form part-quarterly return monthly with the
commissioner.

(3) However, a person required to register with the commissioner as
provided in section eleven hundred thirty-four of this part only because
such person is purchasing or selling tangible personal property for
resale, and who is not required to collect any tax or pay any tax
directly to the commissioner under this article, shall file an
information return annually in such form as the commissioner may
prescribe. Likewise, a person, who is required to register and who is
selling petroleum products who is not a distributor of motor fuel, shall
file an information return quarterly or, if the commissioner deems
necessary, monthly, in such form as the commissioner shall prescribe.

(4) The return of a vendor of tangible personal property or services
shall show such vendor's receipts from sales and the number of gallons
of any motor fuel or diesel motor fuel sold and also the aggregate value
of tangible personal property and services and number of gallons of such
fuels sold by the vendor, the use of which is subject to tax under this
article, and the amount of tax payable thereon pursuant to the
provisions of section eleven hundred thirty-seven of this part. The
return of a recipient of amusement charges shall show all such charges
and the amount of tax thereon, and the return of an operator required to
collect tax on rents shall show all rents received or charged and the
amount of tax thereon. The return of a marketplace seller shall exclude
the receipts from a sale of tangible personal property facilitated by a
marketplace provider if, in regard to such sale: (A) the marketplace
seller has timely received in good faith a properly completed
certificate of collection from the marketplace provider or the
marketplace provider has included a provision approved by the
commissioner in the publicly-available agreement between the marketplace
provider and the marketplace seller as described in subdivision one of
section eleven hundred thirty-two of this part, and (B) the information
provided by the marketplace seller to the marketplace provider about
such tangible personal property is accurate.

(5) The returns of any seller of petroleum products shall show the
number of gallons of petroleum products sold, together with such
additional information as the commissioner shall require in order to
certify the amount of taxes, penalties and interest payable to local
taxing jurisdictions imposed on the sale or use of petroleum products
pursuant to the provisions of section twelve hundred sixty-one of this
chapter.

(6) The returns of any seller of cigarettes shall show the amount of
prepaid tax assumed or paid thereon and passed through, together with
such additional information as the commissioner shall require.

(7) Taxable receipts as used in this section shall include taxable
receipts from the sale of petroleum products and cigarettes and any
receipts from the sale of motor fuel or diesel motor fuel or cigarettes
in this state whether or not such receipts are subject to the taxes
imposed by section eleven hundred two, eleven hundred three, eleven
hundred five or eleven hundred ten of this article and regardless of
whether the provisions of section eleven hundred twenty or eleven
hundred twenty-one of this article are applicable to the taxes imposed
in respect of such receipts or numbers of gallons of motor fuel or
diesel motor fuel sold.

(8) For purposes of this article the term "long-form, part-quarterly
return" shall mean a return in a form determined by the commissioner
providing for the calculation of the actual sales and compensating use
taxes for the preceding month in the manner set forth in subdivisions
(a) and (b) of section eleven hundred thirty-seven of this part. A
person filing a long-form, part-quarterly return for each of the months
contained in a quarter shall also be required to file a quarterly return
for such quarter.

(9) For purposes of this article the term "short-form, part-quarterly
return" shall mean a return which shall be available for use in filing
as a return for the first two months of any quarter and only by a person
required to file a return monthly who has had at least four successive
quarterly tax periods immediately preceding the month for which the
return is to be filed and who elects such use, and is in a form
determined by the commissioner and providing for the calculation of
one-third of the total state and local sales and compensating use taxes
paid by the person to the commissioner in the comparable quarter of the
immediately preceding year under this article and as taxes imposed
pursuant to the authority of article twenty-nine with respect to all
receipts, amusement charges and rents.

(b) The returns and information returns required by this section to be
filed quarterly shall be filed for quarterly periods ending on the last
day of February, May, August and November of each year, and each return
and each information return shall be filed within twenty days after the
end of the quarterly period covered thereby. The returns required by
this section to be filed monthly shall be filed for monthly periods
ending on the last day of each month and each return shall be filed
within twenty days after the end of each prior month. The information
returns required to be filed annually shall be filed for twelve month
periods ending on the last day of May of each year, and each such
information return shall be filed within twenty days after the end of
the twelve month period covered thereby.

(c) The tax commission may permit or require returns to be made
covering other periods and upon such dates as it may specify. If the tax
commission deems it necessary in order to insure the payment of the
taxes imposed by this article, it may require returns to be made for
shorter periods than those prescribed pursuant to the foregoing
subdivisions of this section, and upon such dates as it may specify.

(d) The form of returns shall be prescribed by the tax commission and
shall contain such information as it may deem necessary for the proper
administration of this article. The commission may require amended
returns to be filed within twenty days after notice and to contain the
information specified in the notice.

(d-1)(1) Notwithstanding subdivision (d) of this section, a return may
be amended where such amendment would not result in the reduction or
elimination of a past-due tax liability, as such term is defined in
section one hundred seventy-one-v of this chapter. Provided, however,
that a person required to collect tax, as defined in section eleven
hundred thirty-one of this part, may amend a return within one hundred
eighty days of the date such return was due if the past-due liability
was self-assessed and reported by such person.

(2) Where there is no such past-due tax liability, an amended return
that would result in the reduction or elimination of tax due shall be
deemed a claim for credit or refund and must be filed within the time
required for filing a claim for credit or refund under section eleven
hundred thirty-nine of this part and otherwise meet the requirements of
such section.

(3) Where the commissioner has determined the amount of tax due
pursuant to paragraph one of subdivision (a) of section eleven hundred
thirty-eight of this part, an original return may be filed within one
hundred eighty days after mailing of notice of such determination.
Provided, however, that nothing in this paragraph shall affect any
penalty or interest that may have accrued for such tax period on account
of failure to timely file the original return.

(4) An assessment of tax, penalty and interest, including recovery of
a previously paid refund, attributable to a change or correction on a
return, may be made at any time within three years after such return is
filed.

(e) The tax commission may by regulation require lessors as defined in
paragraph (8) of subdivision (d) of section eleven hundred one to file
information returns showing all leases, subleases and licenses to use
granted to persons who make amusement charges, and may prescribe the
form of such returns, the time when they are to be filed and the
information to be contained therein.

(f) Every show promoter shall file a report monthly, within twenty
days after the end of the prior month, for all shows with respect to
which he was a show promoter in such prior month, listing the date and
place of each show and the name, address and certificate of authority
number, by show, of every person whom he permitted to display for sale
or to sell tangible personal property or services subject to tax at such
show. Every person shall furnish the show promoter of any show at which
he displays for sale or sells tangible personal property or services
subject to tax, with a statement of his name, address and certificate of
authority number for the show promoter's use in filing the report
required herein.

(g) Every entertainment promoter shall file a report monthly, within
twenty days after the end of the prior month, for all entertainment
events with respect to which he was an entertainment promoter in such
prior month, listing the date and place of each such event, and the
name, address and certificate of authority number, by event, of every
person who made taxable sales of tangible personal property at such
event. Every entertainment vendor shall furnish the entertainment
promoter of any entertainment event at which he makes taxable sales of
tangible personal property, with a statement containing his name,
address and certificate of authority number, for the entertainment
promoter's use in filing the report required herein.

(h) The commissioner may, by regulation, require any person registered
or required to be registered with the commissioner under section eleven
hundred thirty-four of this article to file a report regarding sales in
this state of tangible personal property or services by such person to
itinerant vendors where such sales are sales for resale. Any such
report, if required to be filed by the commissioner, shall contain the
name and certificate of authority number of every itinerant vendor who
purchases tangible personal property or services for resale from such
person, the sales for resale made to each such vendor and the amounts
paid, charged or due thereon, together with such other information as
the commissioner may require. The commissioner may prescribe the form of
such report and shall indicate the time when it is to be filed and the
period to be covered, provided that such reports may not be required to
be filed more frequently than on a quarterly basis. For purposes of this
subdivision, the term "itinerant vendor" shall include a person with no
permanent and fixed place of business in this state from which it makes
sales or renders services subject to tax, such as street peddlers, show
vendors or any similar vendors who transport a supply of tangible
personal property from place to place, whether upon trucks, wagons or
otherwise, exposing such property for sale, soliciting and negotiating
sales, and immediately delivering the property, but shall not include a
person who makes sales or renders services by sample, brochure or
catalogue for future delivery.

(i) (1) The following persons must file, in addition to any other
return required by this chapter, annual information returns with the
commissioner providing the information specified below about their
transactions with vendors, hotel operators, and recipients of amusement
charges:

(A) Every insurer licensed to issue motor vehicle physical damage or
motor vehicle property damage liability insurance for motor vehicles
registered in this state if, during the period covered by the return, it
has paid consideration or an amount under an insurance contract for the
servicing or repair of a motor vehicle on behalf of an insured. For each
person to whom the insurer has paid the consideration or amount
described in the preceding sentence, the return must report the total
amount paid for that period, along with the other information required
by paragraph two of this subdivision.

(B) Every franchisor, as defined by section six hundred eighty-one of
the general business law, that has at least one franchisee, as defined
by subdivision four of section six hundred eighty-one of the general
business law, that is required to be registered under section eleven
hundred thirty-four of this part. For each franchisee, the return must
include the gross sales of the franchisee in this state reported by the
franchisee to the franchisor, the total amount of sales by the
franchisor to the franchisee, and any income reported to the franchisor
by each franchisee, along with the information required by paragraph two
of this subdivision.

(C) Every wholesaler, as defined by section three of the alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without
collecting sales or use tax during the period covered by the return,
except (i) a sale to a person that has furnished an exempt organization
certificate to the wholesaler for that sale; or (ii) a sale to another
wholesaler whose license under the alcoholic beverage control law does
not allow it to make retail sales of the alcoholic beverage. For each
vendor, operator, or recipient to whom the wholesaler has made a sale
without collecting sales or compensating use tax, the return must
include the total value of those sales made during the period covered by
the return (excepting the sales described in clauses (i) and (ii) of
this subparagraph) and the vendor's, operator's or recipient's state
liquor authority license number, along with the information required by
paragraph two of this subdivision.

(D) Notwithstanding the provisions of subparagraph (C) of this
paragraph, a person operating pursuant to any of the following licenses
shall not be subject to any of the requirements of this subdivision: (i)
a farm winery license, as provided in section seventy-six-a of the
alcoholic beverage control law; (ii) a winery license, as provided in
section seventy-six of the alcoholic beverage control law, where the
number of gallons of wine, cider and mead produced annually by such
person does not exceed the annual limits on the number of finished
gallons of wine, cider and mead permitted to be produced by a farm
winery under subdivision nine of section seventy-six-a of the alcoholic
beverage control law; (iii) a farm distillery license, as provided in
subdivision two-c of section sixty-one of the alcoholic beverage control
law; (iv) a distiller's license, as provided in section sixty-one of the
alcoholic beverage control law, where the number of gallons of liquor
produced annually by such person does not exceed the annual limits on
the number of gallons of liquor permitted to be produced by a farm
distillery under paragraph (f) of subdivision two-c of section sixty-one
of the alcoholic beverage control law; (v) a farm cidery license, as
provided in section fifty-eight-c of the alcoholic beverage control law;
(vi) a cider producers' license, as provided in section fifty-eight of
the alcoholic beverage control law, where the number of gallons of cider
produced annually by such person does not exceed the annual limits on
the number of gallons of cider permitted to be produced by a farm cidery
under subdivision ten of section fifty-eight-c of the alcoholic beverage
control law; (vii) a farm brewery license, as provided in section
fifty-one-a of the alcoholic beverage control law; (viii) a brewer's
license, as provided in section fifty-one of the alcoholic beverage
control law, where the number of finished barrels of beer, cider and
braggot produced annually by such person does not exceed the annual
number of finished barrels of beer, cider and braggot permitted to be
produced by a farm brewery under subdivision ten of section fifty-one-a
of the alcoholic beverage control law; (ix) a farm meadery license, as
provided in section thirty-one of the alcoholic beverage control law; or
(x) a mead producers' license, as provided in section thirty of the
alcoholic beverage control law, where the number of gallons of mead and
braggot produced annually by such person does not exceed the annual
number of finished barrels of mead and braggot permitted to be produced
by a farm meadery under subdivision ten of section thirty-one of the
alcoholic beverage control law. Nothing in this subparagraph shall
exempt a person operating pursuant to multiple licenses under the
alcoholic beverage control law from the requirements of subparagraph (C)
of this paragraph if such person produces an amount of any alcoholic
beverage in excess of the amounts permitted to be produced annually by a
person who holds only a farm winery, farm cidery, farm distillery, farm
brewery or farm meadery license for such beverage, nor shall this
section exempt any person holding a wholesalers' license under the
alcoholic beverage control law from the requirements of subparagraph (C)
of this paragraph.

(2) The returns required by paragraph one of this subdivision must
also include, for each vendor, operator, or recipient about whom
information is required to be reported under such paragraph, the name
and address, and the certificate of authority or federal identification
number, and any other information required by the commissioner. The
commissioner may, in the commissioner's discretion, require the
reporting of less than all the information otherwise required to be
reported by this paragraph and paragraph one of this subdivision.

(3) The returns required by paragraph one of this subdivision must be
filed annually on or before March twentieth and must cover the four
sales tax quarterly periods immediately preceding such date.
Notwithstanding section three hundred five of the state technology law
or any other law to the contrary, the returns must be filed
electronically in the manner prescribed by the commissioner.

(4) Any person required to file a return under paragraph one of this
subdivision must, on or before March twentieth, give to each vendor,
operator, or recipient about whom information is required to be reported
in the return the information pertaining to that person. The
commissioner may prescribe a form to be used to provide the information
required to be given by this paragraph.

(5) Nothing in this subdivision is to be construed to limit the
persons from whom the commissioner can secure information or the
information the commissioner can require from those persons pursuant to
the commissioner's authority under section eleven hundred forty-three of
this part or any other provision of law.