Publication 774 - Purchaser'S Obligations To Pay Sales And Use Taxes Directly To The Tax Department Questions And Answers Page 18
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24Publication 774 (1/05)
Note: All businesses that are registered, or required to
be registered, with the Tax Department for sales tax
purposes must pay their sales and use taxes on their
sales tax returns for purchases made by the businesses.
Please note this exception: 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 (DMV)
is collected by DMV at the time of registration.
*See the Need help? section on the back cover of this
publication for information on how to obtain forms.
8. When and how
A corporation, partnership, limited liability company (LLC)
does a corporation,
or limited liability partnership (LLP) operating in
partnership, LLC or
New York State that is not registered, or required to be
LLP pay tax to the
registered for sales tax purposes, must report its sales and
Tax Department?
use tax liability by filing Form ST-130, Business
Purchaser's Report of Sales and Use Tax. The tax is due
within 20 days of the date of the first taxable use in
New York of the tangible personal property or taxable
service.
Example: A travel agency located in New York State is a
corporation. It is not registered or required to
be registered for sales tax purposes. The
corporation purchases a computer over the
Internet from a seller located outside
New York State, who did not collect
New York State sales tax from the corporation.
The seller has the computer delivered to the
travel agency’s office in New York. Tax on the
purchase must be paid directly to the Tax
Department using the Form ST-130 within 20
days of its delivery to the agency.
All businesses that are registered, or required to be
registered, with the Tax Department for sales tax
purposes, must pay their sales and use taxes on their
sales tax returns for purchases made by the businesses.
Please note this exception: 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 (DMV)
is collected by DMV at the time of registration.
-18-
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