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Page of 4 ST-141-I (8/06)

by the seller. However, if you were a resident of New York State

What tangible personal property and

for sales and use tax purposes at the time of purchase and you

services are subject to sales and use

purchased property outside New York State which you used

outside the state for more than six months before you brought

taxes?

it into the state, compute the tax on the lower of the cost or

Most tangible personal property is subject to tax. Some

fair market value of the property at the time you brought it into

examples are: cigarettes and other tobacco products; alcohol;

New York State. This may result in a lower amount of tax. The

candy; clothing; books; electronic equipment; furniture;

same six-month rule applies for computing local tax.

collectibles (stamps, coins, etc., bought for collections); works

of art; off-the-shelf computer software; and, generally, a garage

Column B — Rate

sale item costing more than $600.

The tax rate to use is determined as follows:

Some examples of exempt items are: prescription and

•

If the property or service is delivered to you in New York State,

nonprescription drugs and medicines used for humans; certain

the tax is computed at the combined state and local rate in

medical equipment; newspapers; periodicals; most food items;

effect in the locality where the delivery occurs, regardless of

U.S. and New York State flags; Indian arts and crafts when

where you reside. The rate that applies is the rate in effect at

purchased on an Indian reservation; used mobile homes; and

the time of delivery.

college textbooks.

•

If you are a New York State resident for sales and use tax

purposes and you purchase property or services outside

Only certain services are subject to tax. Taxable services include

New York State that you bring into New York State to your

maintaining, servicing and repairing tangible personal property

jurisdiction of residence, compute the tax at the combined

and real property (land and buildings). Some examples are auto

state and local rate in effect where you reside. The rate

repair, appliance service, house repairs, lawn maintenance, and

that applies is the rate in effect at the time you brought the

information services. Some examples of exempt services are dry

property or service into that jurisdiction.

cleaning, veterinary (except for grooming and boarding), legal,

and medical services.

In addition, if you use the property or service in another locality

Note: At the time of registration, the New York State Department

in New York State, you owe tax to the second locality if you were

of Motor Vehicles (DMV) collects any unpaid sales or use tax on

a resident of that locality at the time of the purchase, and its rate

a motor vehicle, trailer, all-terrain vehicle, vessel, or snowmobile

is higher than the rate in effect where you made the purchase.

that must be registered or titled by DMV.

Column D — Tax paid to another taxing jurisdiction, if any

What happens if I don’t pay the sales or

To determine whether the tax you paid to another state, or local

use tax due?

jurisdiction in another state, qualifies for credit against New York

State and local tax, see Publication 39, A Guide to New York

Failure to pay sales or use tax may result in the imposition of

State Reciprocal Credits for Sales Taxes Paid to Other States.

penalty and interest. The Tax Department conducts both routine

If you bought the item or service in a locality in New York State

and special audits to promote compliance. In addition, the U.S.

other than the New York locality where you reside, the tax you

Customs Service provides the department with information from

paid at the time of purchase may be claimed as a credit against

customs declarations filed by New York State residents returning

the tax due in the New York locality where you reside. Federal

from overseas travel. The department also obtains information

excise taxes and customs duties and taxes and fees you paid

on sales to New York State residents under information

in foreign countries are not allowed as a credit against any

exchange agreements with other states.

New York State or local sales or use tax that you owe.

For more information, see Publication 774, Purchaser’s

Where to file

Obligation to Pay Sales and Use Taxes Directly to the Tax

Department: Questions and Answers. For more information on

Send your completed return and a check or money order

taxable and exempt goods and services, see Publication 750, A

payable to New York State Sales Tax for the tax due, to:

Guide to Sales Tax in New York State.

NYS TAX DEPARTMENT

Instructions for Worksheets 1, , and 3

SALES TAX DESK AUDIT — CASUAL SALES UNIT

W A HARRIMAN CAMPUS

Column A — Purchase price

ALBANY NY 17

The tax is generally computed on the price you paid for an item

or service, including any shipping or handling charges made

Need help?

Privacy notification

The Commissioner of Taxation and Finance may collect and maintain personal information

Internet access:

pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a,

(for information, forms, and publications)

287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of

social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

Fax-on-demand forms:

1 800 748-3676

This information will be used to determine and administer tax liabilities and, when authorized

by law, for certain tax offset and exchange of tax information programs as well as for any other

lawful purpose.

Telephone assistance is available from 8:00 A.M. to 5:00 P.M.

(eastern time), Monday through Friday.

Information concerning quarterly wages paid to employees is provided to certain state agencies

for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain

To order forms and publications:

1 800 462-8100

employment and training programs and other purposes authorized by law.

Sales Tax Information Center:

1 800 698-2909

Failure to provide the required information may subject you to civil or criminal penalties, or both,

From areas outside the U.S. and outside Canada:

(518) 485-6800

under the Tax Law.

Hearing and speech impaired (telecommunications

This information is maintained by the Director of Records Management and Data Entry, NYS Tax

Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas

device for the deaf (TDD) callers only):

1 800 634-2110

outside the United States and outside Canada, call (518) 485-6800.

Persons with disabilities: In compliance with the

Americans with Disabilities Act, we will ensure that our lobbies,

offices, meeting rooms, and other facilities are accessible to

persons with disabilities. If you have questions about special

accommodations for persons with disabilities, please call 1 800 972-1233.

Instructions For Form St-141 - Individual Purchaser'S Periodic Report Of Sales And Use Tax - New York State Department Of Taxation And Finance Page 2

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