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Directory Results for New York State Department of Taxation and Finance ST-101 Annual Instructions ST-101-I (2/13) Instructions for ST-101 New York State and Local Annual Sales and Use Tax Return For tax period: March 1, 2012, through February 28, 2013 New Effective to New York State Department of Taxation and Finance ST-101-I (2/03) ST-101 Annual Instructions Highlights for this reporting period Effective March 1, 2002, the combined state and local tax rate imposed in Delaware County increased to 7% - -