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

ST-140 (2014) Page 3 of 4

Worksheet 2 — Nonbusiness-related purchases during 2014 each costing $1,000 or more

Use this worksheet for nonbusiness-related purchases where the item or service cost $1,000 or more each, excluding shipping and handling.

Attach additional sheets if necessary. If any item or service cost $25,000 or more each, excluding shipping and handling, you must also complete

Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and attach it to this form. When computing

your tax due, you must include the shipping and handling charges in Column A.

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)

1 Total

(add the column E amounts; do not enter less than zero; transfer this amount to the Computation

of total sales or use tax due section, line 2 on page 1 of this form)

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

Worksheet 3 — Business-related purchases - Federal schedules

(federal Schedules C, C-EZ, and Schedule F

taxable business purchases or federal Schedule E (Part I) taxable royalty or rental real estate

activity-related purchases during 2014)

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 taxable 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). Shipping and handling charges must be

included in column A when computing your tax due. Attach additional sheets if necessary. If any item or service purchased cost $25,000 or more each,

excluding shipping and handling, you must also complete Form IT-135 and attach it to this form.

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 3

on page 1 of this form ..........................................................................................................................................

44000300140094

Form St-140 - Individual Purchaser'S Annual Report Of Sales And Use Tax - 2014 Page 3

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