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

Page 2 of 4 ST-140 (2014)

Worksheet 1 — Exact calculation of tax due for nonbusiness-related purchases during 2014 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 eligible for exemption

Clothing and footwear purchases under $110 per item or pair, excluding shipping and handling, are exempt from the 4% state sales tax, the

MCTD tax (in those localities that provide the less-than-$110 exemption), and some local taxes.

Chart 2 in the instructions lists the appropriate tax rate to enter for your locality in column B below. If your purchases qualify for both the state and

local exemption, the rate will be 0. In this case, do not complete Part 1.

Report purchases of clothing and footwear costing $110 or more, and purchases of other taxable items or services, 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 or services, including clothing and footwear each costing $110 or more 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). Attach additional sheets if necessary.

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)

44000200140094

Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax - 2014 Page 2

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