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

Page 2 of 4 ST-140 (2010)

Worksheet 1 — Exact calculation of tax due for nonbusiness-related purchases during 2010 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 (for the period January 1, 2010, through September 30, 2010) 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

For the period January 1, 2010, through September 30, 2010, 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 applies. Starting October 1, 2010, the exemption from New York

State sales tax for clothing and footwear under $110 has been eliminated. Therefore, beginning October 1, 2010, clothing and footwear costing

less than $110 is subject to the 4% New York State sales and use tax and, if applicable, the

% tax in the Metropolitan Commuter Transportation

District (MCTD). Local sales taxes are not affected.

Chart 2 in the instructions lists the appropriate tax rate for you to enter for your locality in column B below. If your locality provided the clothing

and footwear exemption (for the period January 1, 2010, through September 30, 2010), its rate will be listed as 0. In this case, do not complete

Part 1 for purchases made during the period January 1, 2010, through September 30, 2010.

List all clothing and footwear purchases under $110 per item, excluding shipping and handling, made during 2010 if tax is due. (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.

Purchase price

Your sales and use

Tax

Tax paid to another

Tax due

tax 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

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

(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.

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

(continued)

4400200100094

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

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