New York Voucher Instructions are instructions provided by the New York State Department of Taxation and Finance for businesses to create and submit sales tax vouchers. The vouchers are used to record the amount of sales tax collected from customers on taxable purchases. There are two types of New York Voucher Instructions: the ST-101 Sales Tax Voucher and the ST-103 Sales Tax Exempt Voucher. The ST-101 Sales Tax Voucher is used to record the amount of sales tax collected from customers on taxable purchases and must include the business’s name, address, and taxpayer identification number. The ST-103 Sales Tax Exempt Voucher is used to record the amount of sales tax that was not collected from customers on exempt purchases and must include the same information as the ST-101. Both vouchers must be filed with the New York State Department of Taxation and Finance annually.