Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax (Page 3 of 4) in pdf

ST-140 (2010) Page 3 of 4

Worksheet 2 — Nonbusiness-related purchases during 2010 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.

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 1;

by column B)

(see instructions)

do not enter less than zero)

see instructions)

1 Total

....

(transfer this amount to the Computation of total sales or use tax due section, line 2 on page 1 of this form)

Worksheet 3 — Schedule C, C-EZ, and Schedule F taxable business purchases or Schedule E (Part I)

taxable royalty or rental real estate activity-related purchases during 2010

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.) However, the shipping and handling charges must be included in column A when computing your tax due.

Purchase price

Your sales and use

Tax

Tax paid to another

Tax due

tax rate

taxing jurisdiction, if any

(see instructions)