Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax (2005) Page 3
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4ST-140 (2005) Page 3 of 4
Worksheet 2 — Nonbusiness-related purchases during 2005 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. 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.
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 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
1.
....
(transfer this amount to the Computation of total sales or use tax due section, line 2 on page 1 of this form)
I
Worksheet 3 — Schedule C, C-EZ, and Schedule F taxable business purchases or Schedule E (Part
)
taxable royalty or rental real estate activity-related purchases during 2005
I
Part
— 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.) However, the shipping and handling charges must be included
in column A when computing your tax due.
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 II;
by column B)
(see instructions)
do not enter less than zero)
see instructions)
1 Total
.................................................
1.
I
(add the Part
, column E amounts; do not enter less than zero)
II
Part
— 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). Shipping and handling charges must be
included in column A when computing your tax due. Attach additional sheets if necessary. If any item or service purchased 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.
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 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
3.
section, line 3 on page 1 of this form .................................................................................................
(continued)
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