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Department of Taxation and Finance
Instructions for Form ST-141 ST-141-I(10/24)
Individual Purchaser’s Periodic Report of Sales and Use Tax
General information Who may not use Form ST-141
New York State and local sales tax is imposed on taxable Do not use Form ST-141, if you are:
tangible personal property (items) and services purchased by • an individual, estate, or trust that is registered or required to
or delivered to a New York State resident in New York State. be registered for sales tax. Instead, use your periodic sales
In most instances, if you purchase a taxable item or service in and use tax returns.
the state or have it delivered to you in the state, the seller will
collect sales tax from you. The seller will then send the tax to the • a business—such as a corporation, partnership,
Tax Department. limited liability company (LLC), or limited liability
Use tax is imposed on taxable items or services used in partnership (LLP)—operating in New York State that is
New York State when the purchaser is a New York State resident not registered or required to be registered for sales tax.
for sales and use tax and has not paid New York State and local Instead, use Form ST-130, Business Purchaser’s Report
sales tax. If you purchase taxable items or services to use in of Sales and Use Tax, and see Tax Bulletin Use Tax for
New York State and the seller has not collected New York State Businesses (TB-ST-910).
and local sales tax from you, you must report and pay the tax • purchasing a motor vehicle, trailer, all-terrain vehicle, vessel
directly to the Tax Department. (boat), or snowmobile that the New York State Department of
In these instructions, the word tax may refer to sales tax, use Motor Vehicles (DMV) must register or title. Instead, pay the
tax, or both. DMV directly and see Tax Bulletin Motor Vehicles, Vessels,
and Trailers (TB-ST-590).
Use Casual Sales and Use Tax Web File When to use Form ST-141
You can now file and pay your sales and use tax online. To Use Form ST-141, Individual Purchaser’s Periodic Report of
Web File, log in or create an Individual Online Services account, Sales and Use Tax, to:
visit www.tax.ny.gov (search create).
• report and pay sales or use tax on other than an annual basis
Who may use Form ST-141 (otherwise, you can report and pay this on your New York
State personal income tax return);
You may use Form ST-141, Individual Purchaser’s Periodic • report an unpaid sales or use tax liability prior to the close of
Report of Sales and Use Tax, if you are an individual, estate, or your annual reporting period;
trust:
• that is not registered or required to be registered for New York • report and pay sales or use tax for a business you operate in
State sales tax and is a New York State resident for sales tax New York State as a sole proprietor who is not registered or
and use tax; or required to be registered for New York State sales tax; and
• operating a business in New York State as a sole proprietor • report and pay the 20% supplemental use tax on retail
that is not registered or required to be registered for New York purchases of vapor products.
State sales tax. Note: If you file a New York State income tax return for the
current year, do not include any sales and use tax you report
New York State resident for sales and use tax and pay with this form on your return.
Generally, a New York State resident for sales and use tax
includes anyone who maintains a permanent place of abode in Purchases subject to sales or use tax
New York State. Generally, taxable items or services subject to use tax are the
A permanent place of abode is a dwelling place that you or same items or services subject to New York State and local
another person maintains for your use on other than a temporary sales tax when sold in New York State. For more information on
basis. Your dwelling may be: taxable and exempt goods and services, see Tax Bulletin Quick
Reference Guide for Taxable and Exempt Property and Services
• a home; (TB-ST-740).
• an apartment, flat, or condominium
Some common situations in which you may owe use tax include:
• a room, such as in a hotel, motel, boarding house, club, or
institutional residence hall; • purchases of taxable items or services made outside New
York State that you brought back to New York State;
• armed forces housing (on or off a military base or reservation);
• purchases of taxable items or services made over the Internet,
• a trailer, mobile home, or houseboat; or from catalogs, or by phone from businesses that are located
• any other premises in New York State. outside New York State;
If you maintain multiple places of abode, you may be a resident • purchases of taxable items or services on an Indian
of more than one locality, more than one state, or both. reservation (except for purchases subject to Oneida Nation
taxes).
For sales and use tax, you may be a New York State resident
even if you are not a New York State resident for personal Examples:
income tax. For example, persons maintaining a permanent • You buy furniture in Massachusetts, and you bring the
place of abode in New York State who do not spend more than furniture to New York State to use in your home. You owe
183 days a year in the state, college students, and military New York State and local use tax on the furniture.
personnel may all be residents for sales and use tax even
though they are not residents for personal income tax. • While in Florida attending a business meeting, you purchase
equipment for your business to use in New York State. The
seller ships the equipment to your business. The seller does
not collect New York State sales tax. You owe New York State
and local use tax on the cost of the equipment, including any
charge for shipping and handling.
