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Department of Taxation and Finance
Instructions for Form ST-131 ST-131-I(12/22)
Seller’s Report of Sales Tax Due on a Casual Sale
New • To report the sale of a motor vehicle, trailer, all-terrain vehicle,
• Casual sales and use tax Web File – You can now file vessel, or snowmobile that must be registered with or titled
and pay your casual sales and use tax return online. Create by the New York State Department of Motor Vehicles, do not
an Online Services account by visiting our website (see collect the tax due. Instead, that tax is paid by the purchaser
Need help?). to the Commissioner of Motor Vehicles, or to the county clerk
at the time of sale. Also, the seller should complete and give
• Amount paid entry – A new line has been added to indicate the purchaser Form DTF-802, Statement of Transaction –
the amount paid with this report. The amount paid should Sale or Gift of Motor Vehicle, Trailer, All-Terrain Vehicle (ATV),
match the amount due. Penalty and interest will be due if the Vessel (Boat), or Snowmobile. Form DTF-802 may be
total amount due is not paid. obtained from the Department of Motor Vehicles or from the
• Paid preparer exclusion code requirement – If as a paid New York State Tax Department. See Tax Bulletin Motor
preparer you are not required to have a NYTPRIN, you must Vehicles, Vessels, and Trailers (TB-ST-590).
provide a NYTPRIN exclusion code. See Paid preparer’s
responsibilities. For a detailed description of taxable and nontaxable items and
services, see Publication 750, A Guide to Sales Tax in New York
State.
General information
A casual sale is an occasional or isolated taxable sale of tangible When to file
personal property (items) or services by a person who is not in Sales tax must be collected from the purchaser at the time of the
the business of selling taxable property or services. sale and remitted within 20 days of the date of the sale.
Who must file this form When do you collect and remit sales or use tax?
Every person making a casual sale of items subject to New York The following example illustrates when and how to make a
State and local sales taxes must file this form. We suggest that the report of casual sale.
seller give each purchaser a receipt that states the amount of sales
tax collected on the sale. Example: The seller, who is not required to be registered to
collect sales tax, sells his lawn tractor to the purchaser for $800.
The following casual sales are exempt from sales and use tax: This is the first item the seller has sold during the calendar
1. Sales by a person 16 years of age and over at their year. Since anticipated sales are obviously over $600, the seller
residence (for example, garage sales) if all of the following collects the tax on $800 and gives the purchaser a receipt
conditions are met: including the amount of sales tax paid. The seller remits the tax,
A. neither the seller nor any member of the seller’s household together with the completed Form ST-131, to the address shown
is engaged in a trade or business where similar items are on Form ST-131, within 20 days from the date of sale.
sold; and
B. sales are conducted for three days or less in a calendar Line instructions
year (sales on the fourth and subsequent days are subject Line 1 – Date item(s) was sold – Enter the date the item(s) was
to tax); and sold. This is the date when either the item(s) or money changed
C. sales are not expected to exceed $600 in a calendar year. hands, whichever occurred first.
(If actual sales unintentionally exceed $600, the first $600 Line 2 – Description of item(s) sold – Briefly describe the
in that calendar year is exempt.) item(s) sold.
2. Sales by a personunder 16 years of age, if these sales do Line 3 – Location where item(s) was sold or delivered – If
not exceed $600 in a calendar year. Sales by persons under the item was delivered to an address other than the one listed
16 years of age are not limited to three days in a calendar at the top of the report, enter the address (including the city and
year. However, the other instructions indicated above in county) of delivery.
item 1 do apply.
Line 4 – Amount subject to sales tax – Enter the sale price
These exemptions do not apply to: sales at a private residence of the item, including shipping and handling charges. See Tax
conducted by an auctioneer, sheriff, or other third party; sales Bulletin Shipping and Delivery Charges (TB-ST-838).
held to liquidate an estate; multiple-residence garage sales; or
the sale of motor vehicles, trailers, all-terrain vehicles, vessels, Line 5 – Tax rate – Enter the tax rate for the jurisdiction for the
or snowmobiles. For more information, see Tax Bulletin Sales address listed at the top of the report. If you were required to
From Your Home (TB-ST-807). enter an address on line 2, enter the tax rate for that jurisdiction
instead (see chart, New York State Sales and Use Tax Rates by
You may not use this form: Jurisdiction).
• If you are registered, or required to register for New York State Line 7 – Penalty and interest if you are filing or paying late –
sales tax purposes. Registered vendors must report all taxable If you file this report late or make payment late,you must pay
sales and purchases subject to use tax on their regular sales penalty and interest.
tax return.
You can estimate your penalty and interest by using our online
• To report the purchase of items or services where tax has not Penalty and interest calculator, or you may call the Sales Tax
been paid. Use Form ST-130, Business Purchaser’s Report Information Center to have a Tax Department representative
of Sales and Use Tax; Form ST-140, Individual Purchaser’s estimate your penalty and interest for you (see Need help?).
Annual Report of Sales and Use Tax; Form ST-141, Individual
Purchaser’s Periodic Report of Sales and Use Tax; or the
appropriate personal income tax return.
