Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax - New York State Department Of Taxation And Finance - New York Page 2
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4Page 2 of 4 ST-140 (2009)
Worksheet 1 — Exact calculation of tax due for nonbusiness-related purchases during 2009 costing less
than $1,000 each
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. Therefore, the total
purchase price may exceed $110 in column A of Part 1 and $1,000 in column A of Part 2 when the shipping and handling charges are included.
Part 1 — Purchases of clothing and footwear costing less than $110, excluding shipping and handling
Clothing and footwear purchases under $110 per item, excluding shipping and handling, are exempt from the state portion of the tax and also
from some local taxes. However, if the locality where you reside chose not to provide the clothing and footwear exemption, the local portion of the
tax still applied. Chart 2 in the instructions lists the appropriate rate of local tax for you to enter for your locality in column B below. If your locality
provided the clothing and footwear exemption, its rate will be listed as 0. In this case, do not complete Part 1.
List all clothing and footwear purchases under $110 per item, excluding shipping and handling, made during 2009 if your locality imposed tax.
(See Chart 2 in the instructions.)
For fully taxable clothing and footwear purchases and for purchases of all other taxable items and services costing less than $1,000 per item or
service, excluding shipping and handling, you must also complete Part 2 below.
A
B
C
D
E
Purchase price
Your local
Tax
Tax paid to another
Tax due
rate
taxing jurisdiction, if any
(see instructions)
(multiply column A
(subtract column D from column C;
(from Chart 2;
by column B)
(see instructions)
do not enter less than zero)
see instructions)
1 Total
................................................
1.
(add the Part 1, column E amounts; do not enter less than zero)
Part 2 — All other taxable items and services
List all other taxable items and services and taxable clothing and footwear not included in Part 1 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).
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.
A
B
C
D
E
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 1;
by column B)
(see instructions)
do not enter less than zero)
see instructions)
2 Total
..................................................... 2.
(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 .................................................................................................
3.
(continued)
4400200090094
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