How do I check that my sales tax payable account matches what I actually owe and filed, and clear it when I pay?

The three figures you are comparing: what the ledger accrued, what the return reported, what you actually paid

For each jurisdiction with reported sales, purchases or credits, the Column F sales and use tax is computed by adding Columns C and D and multiplying by the Column E rate; that result may be a net credit, which should be shown as a negative — so the tax reported on the return is a computed figure derived from the taxable base and rate. (jurisdiction: United States — New York State and its local taxing jurisdictions, entity_scope: vendors completing Form ST-100 Step 3, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: net credit outcome stated with 'may')

“For each jurisdiction where you reported sales, purchases, or credits: 1. Add the amounts in Columns C and D. 2. Multiply the total by the tax rate in Column E. 3. Enter the result in Column F. This result may be a net credit, which you should show as negative using a minus sign (-).”

The vendor must remit with the return the total amount it collected as tax, even where the amount collected exceeds the tax due — so tax collected and tax due are distinct figures and the excess collected is not retained. (jurisdiction: United States — New York State, entity_scope: vendors filing Form ST-100, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: edition ST-100-I (6/26))

“Note: You must remit with your return the total amount you collected as tax—even if the amount you collected is more than the tax due.”

Box 21 records the amount actually being paid with the return, which should match the box 20 total amount due — so the amount paid is recorded as a figure distinct from the tax computed on the return. (jurisdiction: United States — New York State, entity_scope: vendors filing Form ST-100, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: stated as 'should match', not an assertion that it always does)

“In box 21, enter the amount you are paying with this return, which should match the amount due in box 20.”

Where the filer is filing late and entered penalty and interest in box 19, that amount is added to box 17 Taxes due to give the box 20 total amount due — so the amount payable can exceed the tax reported. (jurisdiction: United States — New York State, entity_scope: vendors filing Form ST-100 late with penalty and interest entered, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: only where filing late and penalty and interest were entered in box 19)

“If you are filing late and you entered penalty and interest in box 19, add box 19 to box 17 (Taxes due) and enter the result in box 20.”

Not established from an authoritative source.

Split the balance by filing obligation and filing period before you compare anything

In Zoho Books, the Sales Tax Liability report summarises sales taxes collected across different states, grouping tax authorities by state, so a user can drill down into a specific state to see its associated tax authorities and their tax amounts. (jurisdiction: United States (state-level sales tax; Zoho Books US-EN help edition), entity_scope: Zoho Books organizations using the US edition, platform: Zoho Books, platform_edition: US-EN help edition; report listed as available on the Standard, Professional, Premium, Elite and Ultimate plans)

“The Sales Tax Liability report summarizes the sales taxes you have collected across different states. The report groups tax authorities by state, so you can drill down into a specific state to view its associated tax authorities and the corresponding tax amounts.”

Generating tax due in Zoho Books requires selecting a Tax Authority from a dropdown, so the tax due is generated for a specific tax authority. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08))

“Select the Tax Authority from the dropdown.”

The Sales Tax Liability report carries a Reporting State column identifying the state for which the sales tax liability is reported, and clicking a Reporting State shows the tax authorities associated with that state. (jurisdiction: United States (state-level reporting; Zoho Books US-EN help edition), entity_scope: Zoho Books organizations using the US edition, platform: Zoho Books, platform_edition: US-EN help edition)

“Reporting State The state for which the sales tax liability is being reported. Click a Reporting State to view its associated tax authorities.”

Generating tax due in Zoho Books requires selecting From and To dates, so the tax due generated is bounded by a date range. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08))

“Select the From and To dates.”

Quarterly sales tax returns cover the reporting periods March 1–May 31, June 1–August 31, September 1–November 30, and December 1–February 28/29. (jurisdiction: New York State, United States, entity_scope: New York State quarterly sales and use tax filers)

“The reporting periods covered by quarterly returns are March 1 through May 31, June 1 through August 31, September 1 through November 30, and December 1 through February 28/29.”

Partly established. Established: what that decomposition looks like in the ledger (S05, S07). Missing: that the liability must be decomposed by filing period before any comparison is made; that the liability must be decomposed by filing obligation before any comparison is made.

Why the return figure legitimately differs from the balance in your books

Where a prior-period return had a negative balance due and the filer submitted a Form AU-11 that has already been approved, the amount the filer wishes to claim as a credit is entered on this return — so a return can carry a credit arising from an earlier period. (jurisdiction: United States — New York State, entity_scope: vendors carrying forward an approved prior-period overpayment, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: prior-period return had a negative balance due; Form AU-11 already approved by the Tax Department)

“If you filed a return for a prior period that had a negative balance due, and you submitted a Form AU-11 that we already approved, enter the amount you would like to claim as a credit on this return.”

Where a taxpayer's general ledger is kept on an accrual basis but its federal income tax returns are on a cash basis, the taxpayer may elect to report its Washington state tax returns on either the cash basis or the accrual basis — so the basis of the return may differ from the basis of the general ledger. (jurisdiction: US-WA (Washington State), entity_scope: taxpayers keeping an accrual-basis general ledger and cash-basis federal income tax returns, accounting_basis: cash basis or accrual basis, at the taxpayer's election, effective_from: 1996-06-30, conditions: general ledger kept on accrual basis; federal income tax returns on cash basis)

“If a taxpayer keeps a general ledger on an accrual basis and federal income tax returns on a cash basis, the taxpayer may elect to report state tax returns on either the cash basis or the accrual basis.”

Credits that can be identified by locality must be reported on the appropriate Step 3 line, with a negative result shown using a minus sign; examples of such credits include (the list is given as examples, not a closed set) tax paid on canceled sales, returned merchandise and bad debts, tax paid on property shipped for use in another jurisdiction, and tax paid by a veterinarian for drugs and medicines used in certain veterinary services. (jurisdiction: United States — New York State and its local taxing jurisdictions, entity_scope: vendors reporting locality-identifiable credits on Form ST-100 Step 3, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: applies to credits that can be identified by locality; examples list is open ('Examples of such credits include'))

“Credits that can be identified by locality must be reported on the appropriate line in Step 3. If the result is a negative number, show the negative using a minus sign (-). Examples of such credits include: • tax paid on property purchased in bulk and stored, but not used by the purchaser, and subsequently shipped for use in another jurisdiction; • tax paid on property fabricated, assembled, processed, printed, or imprinted in one jurisdiction that was shipped for use in another jurisdiction; • tax paid on canceled sales, returned merchandise, and bad debts; • tax paid on construction materials that were resold or incorporated into realty in another jurisdiction; and • tax paid by a veterinarian for drugs and medicines used in certain veterinary services.”

A filer's sales tax filing frequency may change over time, depending on the amount of its taxable sales or tax due. (jurisdiction: New York State, United States, entity_scope: New York State sales and use tax filers)

“Your filing frequency may change over time, depending on the amount of your taxable sales or tax due.”

Accrual-method taxpayers must report, in the tax reporting period in which the sales are made, the gross proceeds of all cash sales made in that period together with the total amount of charge sales during that period — fixing the period cut-off for the reported figure. (jurisdiction: US-WA (Washington State), entity_scope: taxpayers reporting on the accrual method under this rule, accounting_basis: accrual method, effective_from: 1996-06-30)

“These taxpayers must report the gross proceeds from all cash sales made in the tax reporting period in which the sales are made, together with the total amount of charge sales during such period.”

The Sales Tax Liability report offers a Report Basis filter under which, on the Accrual basis, values are generated when transactions are created, and on the Cash basis values are generated when payment is received or made. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations using the US edition, platform: Zoho Books, platform_edition: US-EN help edition, accounting_basis: accrual or cash, selectable per report run)

“Report Basis Accrual: Values are generated when transactions are created. Cash: Values are generated when payment is received or made.”

When you may pay less — or more — than the return says

See The vendor must remit with the return the total amount it collected as tax, even where the amount collected exceeds the tax due — so tax collected and tax due are distinct figures and the excess collected is not retained.

New York's Tax Law gives the filer a vendor collection credit equal to 5% of the taxes and fees reported on the return, excluding the paper carryout bag reduction fee from the calculation, capped at a maximum of $200 per return — so a qualifying seller may remit less than the tax reported. (jurisdiction: United States — New York State, entity_scope: vendors filing Form ST-100 who qualify for the vendor collection credit, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: maximum $200 per return; paper carryout bag reduction fee excluded from the base)

“The Tax Law provides you with a credit equal to 5% of the taxes and fees reported on your return. The paper carryout bag reduction fee is not included when calculating the vendor collection credit. The maximum vendor collection credit you can claim on your return is $200.”

The vendor collection credit is available only if the return is filed on time and the full amount due is paid; it cannot be carried over to a future return, and cannot be claimed on a return that is filed on time but not paid in full, filed late, or amended. (jurisdiction: United States — New York State, entity_scope: vendors filing Form ST-100, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: timely filing and payment in full are conditions of the credit)

“You can receive this credit only if you file your return on time and pay the full amount due. You cannot carry the vendor collection credit over to a future return. You cannot claim the vendor collection credit on a return that you: • file on time but do not pay in full, • file late, or • amend.”

Where the filer was eligible for and claimed the vendor collection credit, the box 18 credit amount is subtracted from box 17 Taxes due to give the box 20 total amount due — so the amount payable is less than the tax reported by the amount of that credit. (jurisdiction: United States — New York State, entity_scope: vendors eligible for and claiming the vendor collection credit, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: only where the filer was eligible for and claimed the credit)

“If you were eligible for and claimed the vendor collection credit in Step 7, subtract the box 18 credit amount from box 17 (Taxes due) and enter the result in box 20.”

A Texas sales taxpayer who prepays may claim 0.5 percent for timely filing and paying plus a further 1.25 percent for prepaying. (jurisdiction: Texas, United States, entity_scope: sales taxpayers who prepay, conditions: taxpayer prepays; filing and paying are timely)

“Sales taxpayers who prepay can claim 0.5 percent for timely filing and paying, plus 1.25 percent for prepaying.”

Where a retained allowance, a penalty or interest goes so the liability clears exactly

See Where the filer is filing late and entered penalty and interest in box 19, that amount is added to box 17 Taxes due to give the box 20 total amount due — so the amount payable can exceed the tax reported.

Interest is due on any late payment or underpayment, accrues from the return's due date to the date the tax is paid, and is compounded daily at rates adjusted quarterly. (jurisdiction: United States — New York State, entity_scope: vendors making a late payment or underpayment of sales and use tax, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: edition ST-100-I (6/26))

“Interest is due on any late payment or underpayment and accrues from the due date of the return to the date the tax is paid. Interest rates are compounded daily and adjusted quarterly.”

Zoho Books permits an adjustment to the tax owed in cases such as rounding differences, penalties or discounts. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations recording tax payments, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08), conditions: the page names rounding differences, penalties or discounts as the cases; it does not state this list is exhaustive)

“You can make an adjustment to the tax you owe in case of any rounding differences, penalties or discounts.”

A Zoho Books tax adjustment is recorded by entering an adjustment Amount and selecting an Account for it. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations recording tax payments, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08))

“Enter an adjustment Amount and select an appropriate Account .”

In the Zoho Books tax adjustment form, the Account dropdown would offer expense accounts when the adjustment amount is positive and income accounts when it is negative. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations recording a tax adjustment, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08), conditions: sign of the adjustment amount determines which account types are listed)

“Note that the Account dropdown would contain expense accounts for positive adjustment amounts and income accounts for negative adjustment amounts.”

Zoho Books' tax adjustment flow calls for a reason to be entered for the adjustment before it is applied. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations recording a tax adjustment, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08))

“Enter a reason for the adjustment and click Apply .”

Not established from an authoritative source.

Required authority: authoritative professional or accounting standard. Highest achieved: official platform documentation, primary regulator or government.

Recording the remittance against the liability for the period it settles, not as an expense

See Generating tax due in Zoho Books requires selecting From and To dates, so the tax due generated is bounded by a date range.

Zoho Books states that after taxes owed have been paid to the respective tax authorities, the user can record those payments in the system. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08), conditions: the tax has already been paid to the tax authority)

“After you have paid the taxes you owe to the respective tax authorities, you can record those payments.”

After an adjustment has been applied in Zoho Books, the corresponding payment has to be recorded by clicking Save in the Record Tax Payment form, which records the payment together with the adjustment. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations recording a tax payment with an adjustment, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08), conditions: an adjustment has already been applied)

“Now that an adjustment has been applied, the corresponding payment has to be recorded. Click Save in the Record Tax Payment form to record the payment with the adjustment.”

Not established from an authoritative source.

Reading the leftover balance: collected but not remitted, or paid beyond what was accrued

See The vendor must remit with the return the total amount it collected as tax, even where the amount collected exceeds the tax due — so tax collected and tax due are distinct figures and the excess collected is not retained.

Where the total amount due computes to an overpayment, the filer may apply either for a credit to claim on its next return or for a refund. (jurisdiction: United States — New York State, entity_scope: vendors whose Form ST-100 total amount due is an overpayment, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: an application (Form AU-11, or the specified FT- forms for prepaid fuel tax) must be filed separately)

“If the total amount due is an overpayment, you may either apply for: • a credit to claim on your next return, or • a refund.”

The Total Tax column of the Sales Tax Liability report is described as the total sales tax collected across all transactions for the state. (jurisdiction: United States (state-level; Zoho Books US-EN help edition), entity_scope: Zoho Books organizations using the US edition, platform: Zoho Books, platform_edition: US-EN help edition)

“Total Tax The total sales tax collected across all transactions for the state.”

In the Reverse Charge Summary report the user can click any highlighted amount to view the individual purchase transactions recorded under that tax. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations that record reverse charge on purchase transactions, platform: Zoho Books, platform_edition: US-EN help edition, conditions: applies to highlighted amounts in the Reverse Charge Summary report)

“Note: You can click any highlighted amount in the report to view the individual purchase transactions recorded under that tax.”

Not established from an authoritative source.

Required authority: primary regulator or government. Highest achieved: primary regulator or government.

Choosing between fixing the books, claiming a credit or refund, and paying what is still owed

See Where the total amount due computes to an overpayment, the filer may apply either for a credit to claim on its next return or for a refund.

A person who believes they paid CDTFA more tax or fees than they owe may file a claim for refund; the publication explains how to file such a claim. (jurisdiction: California, United States (taxes and fees administered by CDTFA), entity_scope: any taxpayer or feepayer who believes it overpaid a CDTFA-administered tax or fee, effective_from: 2025-08 (Revision August 2025), conditions: belief that more tax or fees were paid than owed)

“If you believe you have paid more taxes or fees (tax) than you owe, you may file a claim for refund. This publication explains how to file a claim and what you should expect.”

The claim must state the specific reasons the claimant paid too much tax. (jurisdiction: California, United States (taxes and fees administered by CDTFA), entity_scope: any claimant filing a claim for refund with CDTFA, effective_from: 2025-08 (Revision August 2025))

“The specific reasons you paid too much tax.”

A claim filed after the applicable deadline will not produce a refund, even where the claimant did pay too much tax. (jurisdiction: California, United States (taxes and fees administered by CDTFA), entity_scope: any claimant seeking a refund from CDTFA, effective_from: 2025-08 (Revision August 2025))

“Be sure to file your claim for refund by the applicable deadline. If you don't file on time, you will not receive a refund, even if you paid too much tax.”

A general ledger is one of the items, in a list the page says is not limited to those given, that the Comptroller's office can request as supporting documentation for a refund claim. (jurisdiction: Texas, United States, entity_scope: refund claims under Comptroller verification, conditions: list is expressly non-exhaustive)

“general ledger;”

Not established from an authoritative source.

What you must never do: force the account to zero, or edit the tax on sales already invoiced

See Zoho Books' tax adjustment flow calls for a reason to be entered for the adjustment before it is applied.

The vendor must always state the amount of sales tax due separately on the invoice or receipt given to the customer. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors issuing an invoice or receipt to a customer, effective_from: 2011-06-02)

“You must always separately state the amount of sales tax due on the invoice or receipt that you give your customer.”

A vendor must keep records of every sale, of the amount of the sale, and of the sales tax on the sale. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors, effective_from: 2011-06-02)

“You must keep records of every sale, the amount of the sale, and the sales tax on the sale.”

The records must provide the opportunity to trace any transaction back to the original source or forward to a final total. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors who use a point-of-sale system, effective_from: 2011-06-02, conditions: applies only where the business uses a POS system)

“The records must provide the opportunity to trace any transaction back to the original source or forward to a final total.”

It is a crime for anyone to knowingly sell, purchase, install, transfer, or possess software programs or devices that are used to hide or remove sales and to falsify records. (jurisdiction: California, United States, entity_scope: anyone, conditions: requires knowing conduct; concerns software or devices used to hide or remove sales and to falsify records)

“It is a crime for anyone to knowingly sell, purchase, install, transfer, or possess software programs or devices that are used to hide or remove sales and to falsify records.”

Not established from an authoritative source.

What to keep so the tie-out can be re-performed, and how often to run it

The filer is directed to keep a copy of the completed return for its own records, so the filed return exists as a record retained by the business. (jurisdiction: United States — New York State, entity_scope: vendors filing Form ST-100, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: edition ST-100-I (6/26))

“Be sure to keep a copy of your completed return for your records.”

Detailed records serve as documentation of the accuracy of the vendor's returns if the vendor is audited. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors, effective_from: 2011-06-02, conditions: if the vendor is audited)

“Detailed records will also serve as documentation of the accuracy of your returns if you are audited.”

Any additional purchase reports, schedules or documentation that reconcile to other books and records, such as purchase journals or a general ledger, must be maintained and made available upon request. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors whose business uses a point-of-sale system, effective_from: 2011-06-02, conditions: applies only where the business uses a POS system)

“Any additional purchase reports, schedules or documentation that reconcile to other books and records, such as purchase journals or a general ledger, must be maintained and made available upon request.”

To be considered complete, electronic records must permit direct reconciliation of receipts, invoices and other source documents with the entries in the taxpayer's books and records and on its returns. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors whose business uses a point-of-sale system and keeps electronic records, effective_from: 2011-06-02, conditions: applies only where the business uses a POS system)

“In order to be considered complete, the electronic records must permit the direct reconciliation of the receipts, invoices, and other source documents with the entries in the books and records and on the returns of a taxpayer.”

A vendor must keep all of its records for a minimum of three years from the due date of the return to which those records relate, or from the date the return is filed if that is later. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors, effective_from: 2011-06-02)

“You must keep all of your records for a minimum of three years from the due date of the return to which those records relate, or the date the return is filed, if later.”

One stated purpose for which the required business records must serve CDTFA representatives is verifying the accuracy of the taxpayer's sales and use tax returns. (jurisdiction: California, United States, entity_scope: California sales and use tax taxpayers addressed by the publication, conditions: one item of a list of purposes; list is not stated to be exclusive of other agency uses)

“Verify the accuracy of your sales and use tax returns; and”

Partly established. Established: the return retained as evidence of the completed tie-out (S41); the remittance record retained as evidence of the completed tie-out (S57); the ledger detail retained as evidence of the completed tie-out (S45). Missing: the reconciliation itself retained as evidence of the completed tie-out; the cadence at which the tie-out is repeated.

When the period is already filed and locked

See Where a prior-period return had a negative balance due and the filer submitted a Form AU-11 that has already been approved, the amount the filer wishes to claim as a credit is entered on this return — so a return can carry a credit arising from an earlier period.

See A claim filed after the applicable deadline will not produce a refund, even where the claimant did pay too much tax.

The claim must state the reporting period or periods for which too much tax was paid, and one claim can cover more than one reporting period. (jurisdiction: California, United States (taxes and fees administered by CDTFA), entity_scope: any claimant filing a claim for refund with CDTFA, effective_from: 2025-08 (Revision August 2025))

“The reporting period or periods for which you paid too much tax. Your claim can cover more than one reporting period.”

One of the candidate deadline dates is three years from the due date of the return on which too much tax was paid, except for Tax on Insurers. (jurisdiction: California, United States (taxes and fees administered by CDTFA), entity_scope: claimants other than for Tax on Insurers, effective_from: 2025-08 (Revision August 2025), conditions: applies as one of several dates, of which the last occurring governs; excludes Tax on Insurers; publication says the description is very general and not applicable to all taxes administered by CDTFA)

“Three years from the due date of the return on which you paid too much tax (except for Tax on Insurers).”

A refund claim must be submitted within the applicable limitations period, which is generally within four years from the date the tax was due and payable. (jurisdiction: Texas, United States, entity_scope: persons requesting a refund from the Texas Comptroller's office, conditions: the limitations period applicable to the claim)

“submit the claim within the applicable limitations period, generally within four years from the date the tax was due and payable.”

Partly established. Established: how the correction is made without reopening a reported period (S10, S29, S52). Missing: the case where the period containing the error is already closed or locked.

Required authority: official platform documentation, primary regulator or government. Highest achieved: primary regulator or government.

What a state sales-tax return actually reports, and the credits and adjustments it can carry

See For each jurisdiction with reported sales, purchases or credits, the Column F sales and use tax is computed by adding Columns C and D and multiplying by the Column E rate; that result may be a net credit, which should be shown as a negative — so the tax reported on the return is a computed figure derived from the taxable base and rate.

The New York sales and use tax return is a summary of the business's activity, including (not limited to) gross sales, nontaxable and exempt sales, taxable sales, purchases or uses subject to tax, credits being claimed on the return, sales tax, use tax and special taxes collected or required to be collected, and current business information. (jurisdiction: New York State, United States, entity_scope: New York State sales and use tax filers, conditions: list is introduced by 'including' and is open, not exhaustive)

“Your sales and use tax return is a summary of your business activity, including: gross sales; nontaxable and exempt sales; taxable sales; purchases or uses subject to tax; credits you are claiming on the return; sales tax, use tax, and any special taxes you collected or were required to collect; and current information regarding your business.”

Taxes due in box 17 equal the box 14 sales and use tax column total plus box 15c total special taxes and fees, minus box 16 total tax credits, advance payments and overpayments — so the tax due on the return is the computed tax net of credits and payments already made. (jurisdiction: United States — New York State, entity_scope: vendors completing Form ST-100 Step 6, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: edition ST-100-I (6/26))

“1. Enter the amounts from box 14, Column totals; box 15c, Total special taxes and fees; and box 16, Total tax credits, advance payments, and overpayments in the appropriate spaces. 2. Add boxes 14 and 15c, then subtract box 16. 3. Enter the result in box 17.”

A registered vendor may claim a credit for sales tax it overpaid, paid by mistake, or collected but then repaid to customers, and may apply that credit to reduce the tax it owes on its sales tax return — so the tax owed on a return can be reduced by credits for earlier amounts. (jurisdiction: United States — New York State, entity_scope: registered New York State sales tax vendors, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: edition ST-100-I (6/26))

“As a registered vendor, you can claim a credit for sales tax you overpaid, paid by mistake, or collected but then repaid to your customers. You can apply the credit to reduce the tax you owe on your sales tax return.”

The allowance a state lets a timely filer keep out of the tax reported

See The vendor must remit with the return the total amount it collected as tax, even where the amount collected exceeds the tax due — so tax collected and tax due are distinct figures and the excess collected is not retained.

See New York's Tax Law gives the filer a vendor collection credit equal to 5% of the taxes and fees reported on the return, excluding the paper carryout bag reduction fee from the calculation, capped at a maximum of $200 per return — so a qualifying seller may remit less than the tax reported.

See The vendor collection credit is available only if the return is filed on time and the full amount due is paid; it cannot be carried over to a future return, and cannot be claimed on a return that is filed on time but not paid in full, filed late, or amended.

See Where the filer was eligible for and claimed the vendor collection credit, the box 18 credit amount is subtracted from box 17 Taxes due to give the box 20 total amount due — so the amount payable is less than the tax reported by the amount of that credit.

See A Texas sales taxpayer who prepays may claim 0.5 percent for timely filing and paying plus a further 1.25 percent for prepaying.

Accounting treatment of a retained allowance and of penalties and interest

Not established from an authoritative source.

The amendment, credit and refund-claim route, and what the authority requires of you

See A person who believes they paid CDTFA more tax or fees than they owe may file a claim for refund; the publication explains how to file such a claim.

See The claim must state the specific reasons the claimant paid too much tax.

See The claim must state the reporting period or periods for which too much tax was paid, and one claim can cover more than one reporting period.

See A refund claim must be submitted within the applicable limitations period, which is generally within four years from the date the tax was due and payable.

To obtain a refund of tax believed overpaid, a timely claim for refund must be filed with CDTFA, and the deadline is whichever of the dates listed in the publication occurs last. (jurisdiction: California, United States (taxes and fees administered by CDTFA), entity_scope: any claimant seeking a refund from CDTFA, effective_from: 2025-08 (Revision August 2025), conditions: the publication states this description of limitation periods is very general and not applicable to all taxes it administers)

“If you believe you have paid more tax than you owe and you wish to be refunded, you must file a timely claim for refund with us. Whichever of the following dates occurs last is your deadline to file a timely claim for refund:”

To request a refund from the Comptroller's office a claimant must submit a written claim stating fully and in detail each reason or ground on which the claim is founded, using Form 00-957, Texas Claim for Refund. (jurisdiction: Texas, United States, entity_scope: persons requesting a refund from the Texas Comptroller's office)

“submit a claim in writing that states fully and in detail each reason or ground on which the claim is founded. Download Form 00-957- Texas Claim for Refund (PDF) ;”

A vendor claiming credits on the return or its schedules is instructed to mark the credits box and enter the amount claimed, submit Form ST-100-ATT (Quarterly Schedule CW) with the return, and complete and separately mail Form AU-11 with documentation substantiating the claim. (jurisdiction: United States — New York State, entity_scope: vendors claiming credits on Form ST-100 or its schedules, effective_from: 2026-06-01, effective_to: 2026-08-31, conditions: does not apply to the credits listed under the following 'Exceptions' heading)

“If you are claiming credits on this return or any schedules: 1. Mark an X in the box and enter the amount of credits claimed. 2. Complete and submit Form ST-100-ATT, Quarterly Schedule CW, with this return. 3. Complete Form AU-11, Application for Credit or Refund of Sales or Use Tax, and mail it to the address in the instructions with documentation to substantiate your claim.”

Partly established. Established: the process by which a credit is claimed when the books show the return was wrong (S53, S54, S55); what the process requires of the filer (S33, S47, S49, S53, S54, S55). Missing: the process by which a filed sales-tax return is amended when the books show the return was wrong.

Records you must keep, and the rule that your records show the tax the customer's document shows

See The vendor must always state the amount of sales tax due separately on the invoice or receipt given to the customer.

See A vendor must keep all of its records for a minimum of three years from the due date of the return to which those records relate, or from the date the return is filed if that is later.

A vendor's records must provide sufficient detail to independently determine the taxable status of each sale and the amount of tax due and collected. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors, effective_from: 2011-06-02)

“Your records must provide sufficient detail to independently determine the taxable status of each sale and the amount of tax due and collected.”

A vendor should also keep any other record or document that, given the nature of its business, would be necessary to prove that it has collected and paid the proper amount of sales or use tax due. (jurisdiction: New York State, United States, entity_scope: registered New York State sales tax vendors, effective_from: 2011-06-02, conditions: what is necessary depends on the nature of the business)

“You should also keep any other record or document that, given the nature of your business, would be necessary to prove that you have collected and paid the proper amount of sales or use tax due.”

In general, a taxpayer is required to maintain business records so that CDTFA representatives may carry out the purposes listed beneath this sentence. (jurisdiction: California, United States, entity_scope: California sales and use tax taxpayers addressed by the publication (seller's permit holders), conditions: stated "in general", not as an absolute rule; publication yields to the law in any conflict)

“In general, you are required to maintain business records so that California Department of Tax and Fee Administration (CDTFA) representatives may:”

Partly established. Established: the retention expectation for filed sales-tax returns (S41); the retention expectation for remittance evidence (S57); the retention expectation for the ledger detail supporting them (S38, S45, S56). Missing: the retention expectation for the completed tie-out itself; the expectation that a seller's records continue to show the tax actually charged to each customer as the document issued to that customer states it.

How the accounting system presents the liability and its dedicated tax-payment function

See In Zoho Books, the Sales Tax Liability report summarises sales taxes collected across different states, grouping tax authorities by state, so a user can drill down into a specific state to see its associated tax authorities and their tax amounts.

See Generating tax due in Zoho Books requires selecting a Tax Authority from a dropdown, so the tax due is generated for a specific tax authority.

In Zoho Books, tax payments follow the tax basis (accrual or cash) selected in the organization profile. (jurisdiction: United States (Zoho Books US-EN help edition), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US-EN help centre edition (undated, fetched 2026-09-08), accounting_basis: accrual or cash, as chosen in the organization profile)

“Tax payments will be in accordance to the tax basis (accrual or cash) chosen in the organization profile.”

Not established from an authoritative source.

How your filing frequency, filing period and reporting basis are set

See Quarterly sales tax returns cover the reporting periods March 1–May 31, June 1–August 31, September 1–November 30, and December 1–February 28/29.

See Where a taxpayer's general ledger is kept on an accrual basis but its federal income tax returns are on a cash basis, the taxpayer may elect to report its Washington state tax returns on either the cash basis or the accrual basis — so the basis of the return may differ from the basis of the general ledger.

Sales tax filing frequency in New York depends on the amount of the filer's taxable sales (and purchases subject to use tax), or on the amount of tax due. (jurisdiction: New York State, United States, entity_scope: New York State sales and use tax filers)

“How frequently you must file sales tax returns depends on the amount of your taxable sales (and purchases subject to use tax), or the amount of tax due.”

The annual sales and use tax return (Form ST-101) covers the period March 1 through February 28/29. (jurisdiction: New York State, United States, entity_scope: New York State annual sales and use tax filers)

“The annual return, Form ST-101 , New York State and Local Annual Sales and Use Tax Return, covers the period March 1 through February 28/29.”

If the combined amount of a filer's taxable sales and purchases subject to use tax during any quarter is $300,000 or more, the filer must begin filing monthly returns, effective the first month following that quarter, and the Tax Department will notify the filer of the change. (jurisdiction: New York State, United States, entity_scope: New York State quarterly sales and use tax filers crossing the $300,000 quarterly threshold, conditions: combined taxable sales and purchases subject to use tax in a quarter of $300,000 or more)

“Quarterly to part-quarterly (monthly) - If the combined amount of your taxable sales (and purchases subject to use tax) during any quarter is $300,000 or more, you must begin filing monthly returns. The change to monthly filing status takes effect the first month following the sales tax quarter in which your taxable transactions equaled or exceeded $300,000. The Tax Department will notify you of the change.”

A taxpayer may file its Washington excise tax returns for a reporting period using cash receipts figures only if its books of account are regularly kept on a cash receipts basis. (jurisdiction: US-WA (Washington State), entity_scope: taxpayers filing Washington excise tax returns, accounting_basis: cash receipts basis, effective_from: 1996-06-30, conditions: books of account are regularly kept on a cash receipts basis)

“A taxpayer may file excise tax returns in each reporting period with figures based upon cash receipts only if the taxpayer's books of account are regularly kept on a cash receipts basis.”