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

ST-140

Department of Taxation and Finance

Individual Purchaser’s Annual Report of Sales and Use Tax

You may use this form if you are an individual, estate, or trust that owes sales or use tax for calendar year 2015. You must use this form if you have

already filed your New York State personal income tax return for 2015 and you need to report sales or use tax that was not reported on your personal

income tax return. Do not use this form if you are required to register for sales tax purposes with the New York State Tax Department or if you are

reporting the purchase of 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. See Form ST-140-I (2015), Instructions for Form ST-140, for more information.

For office use only

Type or print clearly

Tax jurisdiction code

Purchaser’s name

Social security number

Location code

Federal identification number

Purchaser’s address

(number and street or rural route)

(if any)

Taxable sales

City

County

State

ZIP code

Sales and use tax

Complete the Computation of total sales or use tax due section below. Form ST-140 offers individuals two ways to compute their sales and use taxes for

nonbusiness-related purchases of items or services costing less than $1,000 each, excluding shipping and handling. For these purchases, individuals may

elect to use Worksheet 1 on page 2 or the Sales and use tax chart below to determine the tax due. See Example below. You must compute your tax due on

nonbusiness-related items costing $1,000 or more, and for any business-related purchases, using Worksheets 2 and 3 on page 3.

Description of item(s) or service(s) purchased:

Computation of total sales or use tax due

1 Tax due on nonbusiness-related items or services costing less than $1,000 each, excluding shipping and

handling

(Enter your tax due on all nonbusiness-related purchases where the price of each item or service was

under $1,000. You may enter the amount from line 3 of Worksheet 1, on page 2 or you may elect to determine the

amount by using the Sales and use tax chart below.)

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

2 Tax due on nonbusiness-related items or services costing $1,000 or more each

(from line 1 of Worksheet 2

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

on page 3)

3 Tax due on business-related purchases – federal schedules C, C-EZ, and F or E (Part I)

(from line 3 of

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

Worksheet 3 on page 3)

4 Total sales or use tax due

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

(add lines 1, 2, and 3)

5 Penalty and interest if you are filing or paying late

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

(see instructions)

6 Total amount due

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

(add lines 4 and 5).

7 Amount paid

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

(enter your payment amount; this amount should match the amount due on line 6)

Example: You live in Monroe County in New York State.

Sales and use tax chart

(for line 1 computation only)

Over the course of the year, you purchased several items for less than

$1,000 each (excluding shipping and handling) over the Internet and by

If your federal adjusted gross

catalog. You know that you did not pay any tax on the items purchased.

income for 2015 is:

Tax amount

You may elect to use the Sales and use tax chart to determine the tax

up to $15,000* .............................................................. $10

due on these purchases.

$15,001 - $30,000 ........................................................ $19

Also, on August 15, 2015, you received a computer that you ordered

$30,001 - $50,000 ........................................................ $32

from a retailer located in Michigan for $1,500 including the retailer’s

$100 charge for shipping and handling. The Michigan retailer did not

$50,001 - $75,000 ........................................................ $48

collect any New York or Michigan sales or use tax.

$75,001 - $100,000 ...................................................... $64

Your federal adjusted gross income for the year is $53,400. You

$100,001 - $150,000 .................................................... $85

determine the amount of tax due as follows:

$150,001 - $200,000 .................................................... $102

For line 1 of the Computation of total sales or use tax due, you elect

$200,001 and greater ................................................... .052% (.00052)

to use the Sales and use tax chart and select the amount based on

of income, or $250,

your federal AGI of $53,400. Enter this amount on line 1 of the

whichever amount is smaller

Computation of total sales or use tax due .................................... $48.00

* This may be any amount up to $15,000, including 0 or a negative amount.

For line 2 of the Computation of total sales or use tax due, you use

Worksheet 2 to calculate your tax liability on the computer purchase.

If you maintained a permanent place of abode in New York State

$1,500 × 8% (state and local combined rate in Monroe County from

for sales and use tax purposes for only part of the year, multiply

Form ST-140-I, Instructions for Form ST-140, Chart 1). Enter this

the tax amount from the chart (based on your total federal adjusted

amount on line 2 of the Computation of total sales or use

gross income for 2015) by the number of months you maintained the

tax due .......................................................................................... 120.00

permanent place of abode in New York State and divide the result

by 12. Enter that amount on line 1. In determining the number of

Total sales or use tax due ............................................................ $168.00

months you maintained the abode in New York, count any period you

maintained the abode for more than one-half month as one month.

Do not count a period of one-half month or less.

44000100150094

Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax - 2015

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