Instructions For Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax

ADVERTISEMENT

ST-140-I
New York State Department of Taxation and Finance
Instructions for Form ST-140
Individual Purchaser’s Annual Report of Sales and Use Tax
Who may use this form?
However, you are not required to pay state or local sales or use tax
on any property or service that you bring into New York State which
Form ST-140, Individual Purchaser’s Annual Report of Sales and
you purchased outside of the state before you became a resident of
Use Tax, is for use by individuals, estates, and trusts to report and
New York State.
pay sales or use tax on an annual basis. Generally, individuals,
estates, and trusts report unpaid sales or use tax for the annual
Additional local tax
period covered by their tax year for federal income tax purposes.
You may owe an additional local tax if you are a resident of a
Note: If the individual, estate, or trust is registered, or required to
locality (county or city) at the time of purchase and you:
be registered, for sales tax purposes, all sales and use taxes owed
• bring property into that locality which you purchased in another
with respect to business purchases must be reported and paid with
locality in New York State that has a lower tax rate;
the individual’s, estate’s, or trust’s periodic sales and use tax returns.
• bring property into that locality on which you had a taxable
Generally, individuals, estates, and trusts that are filing a New York
service performed in another locality in New York State that has a
State personal income tax return report on such return sales or use
lower tax rate; or
tax liability arising during the period covered by their tax year for
• bring a service (such as an information service) into that locality
federal income tax purposes.
which you purchased in another locality in New York State that
has a lower tax rate.
Individuals, estates, and trusts not filing a New York State
personal income tax return, but that owe sales or use tax, must
However, you are not required to pay any additional local tax on
file Form ST-140 by the date their federal income tax return is due
any property or service that you bring into a locality in New York
(generally April 15th), without regard to any extension of time to file.
State that you purchased outside that locality before you became a
If no federal income tax return is required to be filed, Form ST-140
resident of that locality.
is due on the date the federal income tax return would have been
due, without regard to any extension of time to file. Alternatively,
Note: For purposes of these sales and use tax instructions, the
an individual, estate, or trust not filing a New York State personal
word tax will be used to refer to either the sales tax or the use tax,
income tax return may file Form ST-141, Individual Purchaser’s
or both.
Periodic Report of Sales and Use Tax, periodically to report sales
or use tax liability arising during the period covered by their tax year
Who is a New York State resident for sales and
for federal income tax purposes.
use tax purposes?
Individuals, estates, or trusts, who have reported and paid sales or
For sales and use tax purposes, the definition of resident includes
use tax on their New York State personal income tax return may not
persons who may not be considered residents for personal income
redetermine the amount of use tax they owe by filing an amended
tax purposes. For example, persons maintaining a permanent place
New York State personal income tax return. If the amount of sales
of abode in New York who do not spend more than 183 days a
or use tax due is greater than the amount paid with your original
year in the state, college students, and military personnel may all
New York State personal income tax return, you must report the
be residents for sales and use tax purposes even if they are not
additional amount of sales or use tax due on Form ST-140. If you
residents for income tax purposes. For sales and use tax purposes,
wish to request a refund of any sales or use tax you originally paid
an individual is a resident of the state and of any locality in which he
with the personal income tax return, you must file Form AU-11,
or she maintains a permanent place of abode. A permanent place
Application for Credit or Refund of Sales or Use Tax. For more
of abode is a dwelling place maintained by a person, or by another
information, see Tax Bulletin, Use Tax for Individuals (including
for that person to use, whether or not owned by such person, on
Estates and Trusts) (TB-ST-913).
other than a temporary or transient basis. The dwelling may be a
home, apartment or flat; a room including a room at a hotel, motel,
Businesses, such as corporations, partnerships, limited liability
boarding house, or club; a room at a residence hall operated by an
companies, and limited liability partnerships operating in New York
educational, charitable or other institution; housing provided by the
State that are not registered or required to register for sales tax
armed forces of the United States, whether the housing is located
purposes must report their sales and use tax liability by filing
on or off a military base or reservation; or a trailer, mobile home,
Form ST-130, Business Purchaser’s Report of Sales and Use Tax. For
houseboat, or any other premises. This includes second homes.
more information, see Tax Bulletin, Use Tax for Businesses (TB-ST-910).
Therefore, you can be a resident of more than one locality and state
for sales and use tax purposes.
When do you owe sales or use tax?
An individual doing business in New York State is a resident for
Deliveries into New York State
sales and use tax purposes of the state and of any county or city
You owe state and local sales or use tax if you:
in which the individual is doing business, with respect to purchases
• purchase property or a service that is delivered to you in
of taxable property or services used in the business. Therefore, if
an individual is engaged in business in New York State but has no
New York State without payment of New York State and local
permanent place of abode in New York State, the individual will
tax to the seller, such as through the Internet, by catalog, from
owe use tax only on taxable purchases made with respect to the
television shopping channels, or on an Indian reservation.
business operated in New York.
Purchases outside New York State with subsequent use
An estate or trust that is carrying on a business, trade, profession,
in New York State
or employment in New York State is a resident of the state and of
You may also owe state and local sales or use tax if you are a
any county or city in which the estate or trust is carrying on these
resident of New York State at the time you purchase any of the
activities, with respect to purchases of property or services used in
following outside New York State:
these activities.
• property you bring into New York State for use in New York State;
What tangible personal property and services
• a service performed on property outside New York State, and you
are subject to sales and use taxes?
bring that property into New York State for use here; or
• a service (such as an information service) you bring into
Most tangible personal property is subject to tax. Some examples
New York State for use here.
are: cigarettes and other tobacco products; alcohol; candy; clothing;
books; electronic equipment; furniture; collectibles (stamps, coins,
(You may be eligible for a credit for sales or use tax paid to another
etc., bought for collections); works of art; off-the-shelf computer
state. See Instructions for Worksheets 1, 2, and 3, Column D, on
software; and, generally, a garage sale item costing more than $600.
page 2.)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 4