Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax - 2014

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ST-140
New York State 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 2014. You must use this form if you have
already filed your New York State personal income tax return for 2014 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 instructions, Form ST-140-I, for assistance).
For office use only
Type or print clearly
Tax jurisdiction code
Purchaser’s name
Social security number
Location code
Purchaser’s address
Federal identification number
(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. The Sales
and use tax chart is a simple, time-saving method to compute your sales or use tax on items or services costing less than $1,000 each.
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.
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
........................................................................
1
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
................................................................................................................
2
(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
.....................................................................................................................................
3
Worksheet 3 on page 3)
4 Total sales or use tax due
.................................................................................................
4
(add lines 1, 2, and 3)
5 Penalty and interest if you are filing or paying late
..................................................................
5
(see instructions)
6 Total amount due
.................................................................................................................
6
(add lines 4 and 5).
7 Amount paid
..................................
7
(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
catalog. You know that you did not pay any tax on the items purchased.
adjusted gross
You may elect to use the Sales and use tax chart to determine the tax
income for 2014 is:
Tax amount
due on these purchases.
up to $15,000* .............................................................. $9
Also, on August 15, 2014, you received a computer that you ordered
$15,001 - $30,000 ........................................................ $18
from a retailer located in Michigan for $1,500 including the retailer’s
$100 charge for shipping and handling. The Michigan retailer did not
$30,001 - $50,000 ........................................................ $30
collect any New York or Michigan sales or use tax.
$50,001 - $75,000 ........................................................ $45
Your federal adjusted gross income for the year is $53,400. You
$75,001 - $100,000 ...................................................... $60
determine the amount of tax due as follows:
$100,001 - $150,000 .................................................... $80
For line 1 of the Computation of total sales or use tax due, you elect
$150,001 - $200,000 .................................................... $96
to use the Sales and use tax chart and select the amount based on
$200,001 and greater ................................................... .049% (.00049)
your federal AGI of $53,400. Enter this amount on line 1 of the
of income, or $250,
Computation of total sales or use tax due .................................... $45.00
whichever amount is smaller
For line 2 of the Computation of total sales or use tax due, you use
* This may be any amount up to $15,000, including 0 or a negative amount.
Worksheet 2 to calculate your tax liability on the computer purchase.
$1,500 × 8% (state and local combined rate in Monroe County from
If you maintained a permanent place of abode in New York State
Form ST‑140‑I, Instructions for Form ST-140, Chart 1). Enter this
for sales and use tax purposes for only part of the year, multiply
amount on line 2 of the Computation of total sales or use
the tax amount from the chart (based on your total federal adjusted
tax due .......................................................................................... 120.00
gross income for 2014) by the number of months you maintained the
permanent place of abode in New York State and divide the result
Total sales or use tax due ............................................................ $165.00
by 12. Enter that amount on line 1. In determining the number of
months you maintained the abode in New York, count any period you
maintained the abode for more than one-half month as one month.
For office use only
Do not count a period of one-half month or less.
44000100140094

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