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Page 2 of 4 ST-140 (2011)

Worksheet 1 — Exact calculation of tax due for nonbusiness-related purchases during 2011 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.

Part 1 — Purchases of clothing and footwear costing under $110

January 1, 2011, through March 31, 2011

Clothing and footwear were subject to the New York State sales and use tax and, if applicable, the

% tax in the Metropolitan Commuter

Transportation District (MCTD). The MCTD includes the counties of New York, Bronx, Kings, Queens, Richmond, Dutchess, Nassau, Orange,

Putnam, Rockland, Suffolk, and Westchester. Your locality may also have enacted an exemption. (See Chart 2 in the instructions for the applicable

state and local tax rates.)

April 1, 2011, through December 31, 2011

Clothing and footwear that sold for less than $55 per item, excluding shipping and handling, were exempt from the 4% New York State sales tax,

% MCTD tax, if applicable. Localities may also have exempted sales of eligible clothing and footwear costing less than $110 per item or

and the

pair. (See Chart 2 in the instructions for the applicable state and local tax rates.)

Also effective April 1, 2011, through December 31, 2011, purchases of clothing and footwear costing at least $55, but less than $110, excluding

shipping and handling, were subject to New York State sales tax and the MCTD tax in all localities. In localities that enacted the less-than-$110

exemption, these sales were exempt from local tax.

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 (less than $110) for the period April 1, 2011, through December 31, 2011, its rate will be 0. In this case, do not complete Part 1

for purchases made during the period April 1, 2011, through December 31, 2011.

Do not report purchases of clothing and footwear costing $110 or more, or purchases of other taxable items or services, in Part 1. Report these

purchases in Part 2, below.

Purchase price

Your sales and

Tax

Tax paid to another

Tax due

use 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 (including clothing and footwear costing $110 or more) 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 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)

2 Total

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

(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)

4400200110094

Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax - New York State Department Of Taxation - 2011 Page 2

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