New York CHAR 015 is a statewide filing requirement for vendors who sell goods or services in New York State. This includes any vendor who is a retailer, wholesaler, distributor, manufacturer, or contractor. Vendors must meet certain requirements set by the New York State Department of Taxation and Finance and must file an annual CHAR 015 report to the Department. There are three types of New York CHAR 015 filing requirements: 1. Non-Filers — Vendors who haven't previously filed a CHAR 015 report do not need to file an annual report. 2. Taxpayers with Sales Tax Accounts — Vendors who have an open Sales Tax Account must file an annual CHAR 015 report. 3. Unregistered Vendors — Vendors who do not have an open Sales Tax Account must file an annual CHAR 015 report. The CHAR 015 report includes information such as sales and use tax information, gross receipts, exempt sales, and other information as requested by the Department. The report is due annually by the 15th day of the 5th month after the end of the vendor's fiscal year.