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Department of Taxation and Finance
Instructions for Form ST-141 ST-141-I(2/24)
Individual Purchaser’s Periodic Report of Sales and Use Tax
Tax Bulletin Quick Reference Guide for Taxable and Exempt
General information Property and Services (TB-ST-740).
Casual sales and use tax Web File – You can now file and
pay your sales and use tax online. Create an Online Services (You may be eligible for a credit for sales or use tax paid to
account by visiting our website (see Need help?). another state. See Column D – Tax paid to another taxing
jurisdiction below.)
Who may use Form ST-141? However, you are not required to pay state or local sales or use
• Individuals, estates, and trusts generally report unpaid sales tax on any property or service that you bring into New York State
and use tax on their New York State personal income tax that you purchased outside of the state before you became a
return (if one is being filed) or on Form ST-140, Individual resident of New York State.
Purchaser's Annual Report of Sales and Use Tax. However,
individuals, estates, and trusts may use Form ST-141 to report Additional local tax
and pay sales or use tax on other than an annual basis, or to You may owe an additional local tax if you are a resident of a
report an unpaid sales or use tax liability prior to the close of locality (county or city) at the time of purchase and you:
their annual reporting period.
• Individuals, estates, and trusts operating a business in • bring property into that locality which you purchased in
another locality in New York State that has a lower tax rate;
New York State as sole proprietors that are not registered
or required to be registered for New York State sales tax, • bring property into that locality on which you had a taxable
must report and pay sales or use tax on their New York State service performed in another locality in New York State that
personal income tax return, Form ST-140, or Form ST-141. has a lower tax rate; or
• Individuals, estates, and trusts must use Form ST-141 to • purchase a service (such as an information service) for use
report and pay the 20% supplemental use tax on all retail in that locality which you purchased in another locality in New
purchases of vapor products when the supplemental sales tax York State that has a lower tax rate.
has not been paid. However, you are not required to pay any additional local tax
Note: If you file an income tax return for the current year, do not on any property or service that you bring into a locality in New
include any sales and use tax reported and paid with this form York State that you purchased outside that locality before you
when completing that income tax return. became a resident of that locality.
Who may not use Form ST-141? Vapor Products
• An individual, estate or trust that is registered, or required A 20% supplemental sales tax is imposed on all vapor products
to be registered, for sales tax purposes – All sales and sold at retail in New York State. The 20% supplemental tax is in
use taxes owed with respect to business purchases must be addition to the state and local sales and use tax.
reported and paid with periodic sales and use tax returns. Vapor product means noncombustible liquids and gels (with or
• Businesses, such as corporations, partnerships, limited without nicotine) that are manufactured into a finished product
liability companies, and limited liability partnerships for use in an electronic cigarette, cigar, cigarillo, pipe, vaping or
operating in New York State that are not registered or hookah pen, or similar device. Vapor products do not include
required to register for sales tax – These businesses must any product approved by the United States food and drug
report their sales and use tax liability by filing Form ST-130, administration as a drug or medical device or manufactured and
Business Purchaser’s Report of Sales and Use Tax. For dispensed as medical marijuana.
more information, see Tax Bulletin Use Tax for Businesses
(TB-ST-910). A 20% use tax is imposed on the purchaser when the
supplemental sales tax has not been collected by the seller.
• Anyone purchasing a motor vehicle, trailer, all-terrain The supplemental use tax on vapor products must be computed
vehicle, vessel (boat), or snowmobile that must be separately from the state and local use tax on vapor products.
registered or titled by the New York State Department of
Motor Vehicles – You must pay the sales tax due directly to Example: Customer A, residing in a county where the tax rate
the New York State Department of Motor Vehicles. See Tax is 8%, purchases a vapor product through a retail website for
Bulletin Motor Vehicles, Vessels, and Trailers (TB-ST-590). $10 (including shipping) from a business that is not required to
collect New York State sales tax.
When do you owe sales or use tax? The use tax and supplemental tax due on the vapor product are
New York State and local sales tax is imposed on taxable computed as follows:
property and services purchased by or delivered to a New York
State resident in New York State. In most instances, when Sales price of vapor product $10.00
you purchase a taxable item or service in the state, or if it is State and local use tax due at 8% ($10 x .08) .80
delivered to you in the state, the seller will collect sales tax from Supplemental use tax due at 20% ($10 x .20) 2.00
you. The seller will then remit the tax to the Tax Department. Customer A owes New York State $2.80 in tax.
Use tax is imposed on taxable items or services used in New See TSB-M-19(3)S, Vapor Products Dealer Registration and
York State when the sales tax has not been paid. If sales tax has Filing Requirements.
not been collected by the seller on a taxable sale, or if taxable
items or services are used in New York State and the New York Note: For purposes of these instructions, the word tax will be
State and local sales tax has not been collected, you must report used to refer to either the sales tax or the use tax, or both.
and remit the tax directly to the Tax Department.
Peer-to-peer car sharing
For purposes of use tax, taxable property or services are A 6% special tax is imposed on the gross receipts paid by a
generally the same items or services that would be subject shared vehicle driver for the use of a shared vehicle under
to New York sales tax if sold in New York State. For more a peer-to-peer car sharing program in New York State.
information on taxable and exempt goods and services, see Peer-to-peer car sharing means the authorized use of a shared
vehicle by an individual other than the vehicle’s owner through
