Publication 774 - Purchaser'S Obligations To Pay Sales And Use Taxes Directly To The Tax Department Questions And Answers - Nys Department Of Taxation And Finance Page 12
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20Publication 774 (2/11)
Example: You send your stereo equipment to New Jersey to be repaired.
After being repaired, the equipment is shipped back to you. The vendor’s
bill sets forth the charge for the repair service and also a charge for
shipping. You must pay tax on the price you paid for the service,
including the shipping charge.
Example: You are a New York State resident. In September you buy and
register a boat in Florida. You use the boat in Florida and then bring it
to New York State the following May and immediately title or register the
boat in New York State at the Department of Motor Vehicles within
20 days of bringing the boat into the state. The Department of Motor
Vehicles will collect the tax at that time. Tax may be computed based on
the lower of cost or fair market value of the boat. If you do not title or
register the boat at DMV then tax must be remitted directly to the Tax
Department using Form ST-140, Individual Purchaser’s Annual Report
of Sales and Use Tax.
Example: A New York State contractor performing a construction
contract in New York State purchases a crane outside New York for
$100,000 and brings it into New York for temporary (less than six
months) use in the contract work. The crane has a fair rental value of
$2,500 per month. The contractor is liable for the tax on the $100,000
purchase price unless the contractor elects to report the tax based on the
fair rental value of $2,500 per month.
6. What rate do you
On most purchases, the tax rate to use is determined as follows:
use to compute
the tax?
Property or service delivered to you in New York State
If property or a service is delivered to you in New York State, the tax is
computed at the combined state and local rate in effect in the locality
where the delivery occurs regardless of where you reside. The rate that
applies is the rate in effect at the time of delivery.
Property or service brought into New York State
If you are a New York State resident and you purchased property or a
service outside New York State and you brought the property into
New York State to your jurisdiction (locality) of residence, the tax is
computed at the combined state and local rate in effect where you reside.
The rate that applies is the rate in effect at the time you brought the
property or service into that jurisdiction.
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