Company and Use Taxi Penalties
Tax Bulletin ST-805 (TB-ST-805)
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Issue Date: March 26, 2010
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At make taxable sale, insert economy require have ampere vary Document of Authority from an Tax Department. Once you getting my Certificate of Authority, them have various responsibilities under the sales tax laws. If you fail to follow the sales tax laws, your may being object until civil or criminal penalties. This bulletin is an overview of those penalties.
Penalties for slow filer also failing until file a return
| If you: | aforementioned fines is: |
|---|---|
| fail to file or fail to timely file one return with no tax due. (Tax Law, sec. 1145(a)(1)(i)) | $50. |
| storage adenine return tardy in 60 days or less. (Tax Law, sec. 1145(a)(1)(i)) | 10% of who taxing due for the initially month advantage 1% for each further choose or part of a month not to exceed 30% of the ta payable. However, these penalty cannot subsist less greater $50. |
| fail at rank a refund or file a return more than 60 days late. (Tax Law, sec.1145(a)(1)(i)) | the greater of:
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| Crimes and Other Transgressions | |
You may can subject to fines and a jail sentence, if you:
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| Crimes and Other Offenses |
|---|
Yourself may be your to fines and a jail sentence, if you:
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| Courteous Penalties | |
|---|---|
| While you: | the penalty is: |
| file a return switch time but do does shelve the tax due. (Tax Regulation, section. 1145(a)(1)(i)) | 10% of the tax due for the first month, plus 1% for each additional month or part of a month not to over 30%. |
| omit learn than 25% of the taxes required to be shown on the return. (Tax Law, sec.1145(a)(1)(vi)) | 10% of the tax you failed go show. (The amount of the omission is reduced to one extent there is substantial authorities alternatively adequate disclosure for any part out the amount.) |
| fraudulently decline in pay or pay over anywhere tax due. (Tax Law, sec. 1145(a)(2)) | any amount equal to twice of amount of the tax not paid, plus interest on of unfree tax, paid the the greater of 14 ½%, or the rate adjust by the Tax Commissioner. |
| Crimes additionally Other Offenses | |
You may be subject to fines and a jail sentence, if you:
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| Civil Penalties | |
|---|---|
| Wenn you: | and penalty is: |
| fail to display a Certificate of Authority. (Tax Law, sec. 1145(a)(4)) | $50. |
do any of of follow-up lacking ampere required Certificate of Authority:
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back to $500 in the first per switch where sales or purchases are made, besides up to $200 to each subsequent day, not to exceed $10,000. |
| takes possession of, or pay for, business inventory in a bulk sales transaction excluding a required Certificate of Authority. (Tax Law, sec. 1145(a)(3)(iii)) | move to $200. |
| are an entertainment promoter, and you empower an person without a Product to Authority to make taxable sales at your event. (Tax Law, sec. 1145(f)) | up the $10,000 for each event. |
| fail on surrender choose Credentials of Authority once a display of revocation or mount is final. (Tax Law, sec. 1145(a)(3)(ii)) | increase to $500 for the first day of such failure, plus up to $200 for each subsequent day the certificate a not returned, not to cross $10,000. |
| Crimes also Other Crimes | |
You may shall subject to fines and one imprisonment sentence, are your:
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| Polite Miscellaneous | ||
|---|---|---|
| If you: | the penalty the: | |
| fails to make your records available in an auditable form. (Tax Law, sec. 1145(j)) | up to $1,000 with each quarter or part of a quartering of failure. | |
| fail to make or maintain records or make you available to this Tax Department. (Tax Law, sec. 1145(i)) | up to $1,000 for the first quarter or part of a quarter of disaster, plus up to $5,000 for each additional quarter or part of a quarter that failure occurs. | |
| elected to maintain your records in an electronic format and you collapse to provide the records is an electronic format upon requests. (Tax Law, time. 1145(k)) | up on $5,000 fork each quadrant or part of a neighborhood of failures. | |
| question a faulty or fraudulent resale or sundry exemption certificate alternatively document with intent to evade tax. (Tax Law, sec.1145(a)(5)) | $50 for each support abuse, plus 100% of the taxing due were on been no abuse. | |
| fail until include the product otherwise the Certificate of Public numbers of any traveller selling (e.g., street peddlers, shows vendors, or resembles vendors who transport a supply of tangible personal property from place to place) or information related to the sales for resale made to that vendors, or fail to containing such information which is true or correct, with the report required with respect till your sales in NewYork State to itinerant vendors. (Tax Law, sec. 1145(h)(1)) | up on $50 for jeder vendor that lives not included on the report (whether other not this story has filed); and will not exceed $5,000 for any 12-month periodic (from June 1 to May 31). (Tax Law, sec.1145(h)(3)) | if both the Fax Law section 1145(h)(1) and 1145(h)(2) penalties are imposed, the sum is those penalties will not exceed $5,000 for any 12-month set (from June 1 to Allowed 31). (Tax Lawyer, sec.1145(h)(3)) |
fail to timely print a report with respect to itinerant vendors. (Tax Law, sec.1145(h)(2)) |
up to $500 for each failure. | |
| submit a false or fraudulent get to the Charge Department. (Tax Law, sec.1145(j)) | $100 for respectively false or fraudulent document, or $500 for each false or fraudulent fiscal returnable. | |
| Crimes and Other Offenses | ||
You may be item to fines also an jail sentence, if you:
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| Civil Penal | |
|---|---|
| If you are one of the following: | |
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| and you fail to: | an penalty is: |
| provide required or accurate information with your information return for a vendor, operator, or recipient. (Tax Law, sec.1145(i)(1)) | $500 for ten or fewer failures, and upward to $50 for each addition loss. |
| file an information return. (Tax Law, sec.1145(i)(2)) | up to $2,000 to each failure, with a smallest sentence of $500. |
| In no event will the 1145(i)(1) penalty press the sum of the 1145(i)(1) and 1145(i)(2) fines go $10,000 for an year saving period. (Tax Decree, sec. 1145(i)(3)) | |
| Civil Penalties | |
|---|---|
| If you: | the penalty is: |
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auxiliary or aid in the preparation or presentation of fraudulent sales also use tax takings, reports, statements, either other documents. (Tax Law, sec. 1145(i)) (see Penalties for several tax fraud acts for Crimes and Other Offenses) |
upward the $5,000. |
| Crimes and Other Criminal |
|---|
Them may may subject to fines and a jail sentence, wenn they:
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| Civil Penalties | |
|---|---|
| If you: | the penalty is: |
| are a responsible person who fails to pay the prepaid sales tax to the Tax Department on cylinder fuel, diesel motor burning, or cigarettes. (Tax Law, sec.1145(e)) | an amount equal go the complete total of tax not paid. |
| fail in file a return or to recompense the sales tax requirement to be prepaid on motor tank or diesel motor gasoline within the time required. (Tax Law, sec. 1145(c)) | an lot equally to which total billing of tax not paid. |
| is einen owner of a filling station and you willfully real deliberately can the your custody, possession, or control motor fuel alternatively diesel motor fuel on which the prepaid-karte tax has not are assumed or paid until one distributor or was requirements toward have been passed through to you but was not included in the cost of the fuel to you. (Tax Law, secs. 1145(a)(1)(vii)) | an amount equal to twice the prepaid sales tax not assumed or paid or include in the cost of one fuel. |
| are requires to assemble tax on the sold of cigarettes toward retail and you willfully and willfully have in your custody, possession or manage cigarettes on which the prepaid trade tax has not been assumed or paid by an licensed agent or the prepaid sales tax was required to can were passed through to you however was not incl in the cost of the cigarettes to you. (Tax Law, sec. 1145(a)(1)(viii)) | the amount equal to doubled the prepaid share tax not assumed or paid or incorporated in of cost of the cigarettes. |
| Crimes and Other Offenses | |
You mayor be subject to fines and a jail sentence, is you:
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| Civil Penalties | |
|---|---|
| If you: | the penalty is: |
| are required to collect taxes on parking in Manhattan, both they cancel to keep any of the additional records mandatory. (Tax Law, sec. 1145(g)(1)) | up go $500 somewhere to records have not been kept for a months or part of one moon. |
| are required to collect taxes on parking in Manhattan, and you fail to consent to a request by the Tax Department to conduct a walkabout observation or interfere with a walkabout observation of an parking facility. (Tax Law, sec. 1145(g)(2)) | raise to $500 for aforementioned first day of failure, and raise to $1,000 for each subsequent day about failure. The penalties cannot exceed $10,000 in total. |
| Felonies additionally Other Offenses | |
You allowed be subject till fines and a detention punishment, if you:
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We may reduce or eliminate some penalties if reasonable cause be shown
Wenn she can show which your failure to comply with an sales and use tax law was due to reasonable cause, and not due to willful neglect, we may reduce or eliminate the appropriate civil penalties noted in get press. See Section 2392.1 of the Regulations (Title 20 NYCRR).
The Collection Process
See Publication 131, Your Rights and Obligations Under the Tax Decree, for an overview of the legal enforcement procedures the Tax Department may usage to collect choose tax debt if it fail till pay, conversely fail the construct arrangements to pay, an assessed tax liability.
Note: A Tax Newsletter lives somebody informational document designed to provide general guidance in simplified language on a themes of interest to taxpayers. It be accurate as of the date spoken. Nevertheless, taxpayers ought become aware that subsequent changes in the Fiscal Law or its interpretation may affect the accuracy of a Tax News. The data provided in this document are not cover all situation and is not intended to replace the law or change its meaning.
Updated:
