Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax (2005) (Page 2 of 4) in pdf

Page 2 of 4 ST-140 (2005)

Worksheet 1 — Exact calculation of tax due for nonbusiness-related purchases during 2005 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 I and Part II when computing your tax due. Therefore, the total

purchase price may exceed $110 in column A of Part I and $1,000 in column A of Part II when the shipping and handling charges are included.

Part I — Purchases of clothing and footwear costing less than $110, excluding shipping and handling, made on or after

January 31, 2005, and before February 7, 2005, or on or after August 30, 2005, and before September 6, 2005

Purchases of clothing and footwear and items used to make or repair exempt clothing, costing less than $110 per item or pair (excluding shipping

and handling), made on or after January 31, 2005, and before February 7, 2005, or on or after August 30, 2005, and before September 6, 2005,

were 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 II 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 I.

List all clothing and footwear purchases under $110 per item, excluding shipping and handling, made during the above periods if your locality

imposed tax during one or both of these periods. (See Chart II 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 II below.

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 II;

by column B)

(see instructions)

do not enter less than zero)

see instructions)

1 Total

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

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

Part II — 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).

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

..................................................... 2.

(add the Part II, 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 .................................................................................................

(continued)

Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax (2005) Page 2

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