Form St-141 - Individual Purchaser'S Periodic Report Of Sales And Use Tax (Page 2 of 3) in pdf

Page 2 of 3 ST-141 (12/12)

Part 2 — All other taxable items and services

List all other taxable items and services and taxable clothing and footwear not included in Part I on which no New York State or local tax was

collected from you at the time of purchase, or on which you owe additional local tax (see instructions). Attach additional sheets if necessary.

Note: Any unpaid sales or use tax on a motor vehicle, trailer, all-terrain vehicle, vessel, or snowmobile that must be registered or titled by the

New York State Department of Motor Vehicles is collected at the time of registration. Therefore, do not report or pay the sales or use tax on

these items on this form.

Purchase price

Combined

Tax

Tax paid to another

Tax due

state and local rate

taxing jurisdiction, if any

(see instructions)

(multiply column A

(subtract column D from column C;

(from Chart I;

by column B)

(see instructions)

do not enter less than zero)

see instructions)

2 Total

(add the Part 2, column E amounts; do not enter less than zero)

................................................

3 Add lines 1 and 2; transfer this amount to the Computation of total sales or use tax due

section, line 1 on page 1 of this form ............................................................................................

Worksheet 2 — Nonbusiness-related purchases costing $1,000 or more each

Use this worksheet for nonbusiness-related purchases where the item or service cost $1,000 or more each, excluding shipping and handling.

Attach additional sheets if necessary. If any item or service cost $25,000 or more each, excluding shipping and handling, you must also

complete Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and attach it to this form.

However, the shipping and handling charges must be included in Column A of Parts 1 and 2 when computing your tax due.

Note: Any unpaid sales or use tax on a motor vehicle, trailer, all-terrain vehicle, vessel or snowmobile that must be registered or titled by the

New York State Department of Motor Vehicles is collected at the time of registration. Therefore, do not report or pay the sales or use tax on

these items on this form.

Purchase price

Combined state

Tax

Tax paid to another

Tax due

and local rate

taxing jurisdiction, if any

(see instructions)

(multiply column A

(subtract column D from column C;

(from Chart I;

by column B)

(see instructions)

do not enter less than zero)

see instructions)

1 Total

(add the column E amounts; do not enter less than zero; transfer this amount to the Computation

...................................................

of total sales or use tax due section, line 2 on page 1 of this form)

Worksheet 3 — Federal Schedule C, C-EZ, and Schedule F taxable business purchases or federal

Schedule E (Part I) taxable royalty or rental real estate activity-related purchases

Use this worksheet for nonbusiness-related purchases where the item or service cost less than $1,000 each, excluding shipping and handling.

However, the shipping and handling charges must be included in column A of Part 1 and Part 2 when computing your tax due.

Part 1 — Purchases of clothing and footwear eligible for exemption from New York State and some local sales and

use taxes

January 1, 2012, through March 31, 2012

Clothing and footwear that sold for less than $55 per item or pair, excluding shipping and handling, were exempt from the New York State

sales tax and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax, if applicable. Localities may also have exempted sales of

eligible clothing and footwear. (See Chart 2 in the instructions for the applicable state and local tax rates.)

Also effective January 1, 2012, through March 31, 2012, purchases of clothing and footwear costing at least $55, but less than $110,

excluding shipping and handling, were subject to New York State sales tax and the MCTD tax in all localities. In localities that enacted the

less-than-$110 exemption, these sales were exempt from local tax.

April 1, 2012, through December 31, 2012

Beginning April 1, 2012, the exemption was restored to the original less-than-$110 per item or pair, excluding shipping and handling.

Therefore, sales of eligible clothing and footwear costing less than $110 are exempt from the 4% state sales tax, the ⅜% MCTD tax (in those

localities that provide the less-than-$110 exemption), and some local taxes.

Chart 2 in the instructions lists the appropriate tax rate to enter for your locality in column B below. If your purchases qualify for both the state

and local exemption, the rate will be 0. In this case, do not complete Part 1.

Do not report purchases of clothing and footwear costing $110 or more, or purchases of other taxable items or services, in Part 1. Report these

purchases in Part 2 on page 3.

(continued)

Form St-141 - Individual Purchaser'S Periodic Report Of Sales And Use Tax Page 2

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