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 18
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20Publication 774 (2/11)
11. When and how
A corporation, partnership (including limited liability partnership (LLP)), or
does a
limited liability company (LLC) operating in New York State that is not
corporation,
registered or required to be registered for sales tax purposes must report its
partnership,
use tax liability by filing Form ST-130, Business Purchaser’s Report of
LLC, or LLP pay
Sales and Use Tax. The use tax is due within 20 days from the date the
property or service purchased is first brought or delivered into New York
the tax to the Tax
State (or into a jurisdiction within the state where you have a business
Department?
location with a higher tax rate than the rate originally paid).
Example: A travel agency located in New York State is a corporation. It
is not registered or required to be registered for sales tax purposes. The
corporation purchases a computer over the Internet from a seller located
outside New York State, who did not collect New York State sales tax
from the corporation. The seller has the computer delivered to the travel
agency’s office in New York. Sales tax on the purchase must be paid
directly to the Tax Department using the Form ST-130 within 20 days of
its delivery to the agency.
See Question #8 on page 14 if your business is registered or required to be
registered with the Tax Department for sales tax purposes.
Exception for motor vehicles, trailers, or boats
See Question #7 on page 13 for the special rules regarding a motor vehicle,
trailer, or boat that must be registered or titled by the New York State
Department of Motor Vehicles.
* See the Need help? section on the back cover of this publication for
information on how to obtain forms.
12. Do you get a
To determine whether the sales or use tax you paid to another state or local
credit for sales or
jurisdiction in another state qualifies for credit against New York State and
use tax paid to
local tax, see Publication 39, A Guide to New York State Reciprocal Credits
for Sales Taxes Paid to Other States. If you bought the item or service in a
another state, to
a local
locality in New York State that has a sales tax rate which is less than the rate
jurisdiction in
due in the locality where you reside, you may take a reciprocal credit for the
another state, or
tax paid at the time of purchase to offset the tax due in the locality where you
to another
reside. Federal excise taxes and customs duties and taxes and fees you paid
in foreign countries are not allowed as a credit against any New York State
locality in
or local sales or use tax that you owe.
New York State?
18
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