The New York M-2 Salesperson Statement (70.1Â KB PDF) is a form used by New York State salespersons to report their sales tax liabilities to the Department of Taxation and Finance. The statement is divided into two parts: the Salesperson Schedule and the Salesperson Return. The Salesperson Schedule includes information such as taxable sales, exemptions, deductions, and tax due. The Salesperson Return is used to report total sales, exemptions, deductions, and tax due. There are two types of New York M-2 Salesperson Statements: the regular statement and the self-employed statement. The regular statement is used by salespersons who are employees of a business and the self-employed statement is used by salespersons who are independent contractors. Both statements must be completed and filed with the Department of Taxation and Finance by the 15th of the month following the month of sale. The New York M-2 Salesperson Statement (70.1Â KB PDF) is used to report taxable sales, exemptions, deductions, and tax due to the State of New York.