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Department of Taxation and Finance
Instructions for Form ST-140 ST-140-I
Individual Purchaser’s Annual Report of Sales and Use Tax
General information State that are not registered or required to register for sales tax
purposes must report their sales and use tax liability by filing
Casual sales and use tax Web File Form ST-130, Business Purchaser’s Report of Sales and Use Tax. For
You can now file and pay your casual sales and use tax return online. more information, see Tax Bulletin Use Tax for Businesses (TB-ST-910).
Create an Online Services account by visiting our website (see Need
help?). When do you owe sales or use tax?
Deliveries into New York State
Who may use Form ST-140?
Form ST-140, Individual Purchaser’s Annual Report of Sales and Use You owe state and local sales or use tax if you purchase property or
Tax, is for use by individuals, estates, and trusts to report and pay sales a service that is delivered to you in New York State without payment
or use tax on an annual basis. Generally, individuals, estates, and trusts of New York State and local tax to the seller, such as through the
report unpaid sales or use tax for the annual period covered by their tax Internet, by catalog, from television shopping channels, or on an Indian
year for federal income tax purposes. If any item or service purchased reservation, except for purchases subject to Oneida Nation taxes.
costs $25,000 or more each, excluding shipping and handling, complete
Form IT-135, Sales and Use Tax Report for Purchases of Items and Purchases outside New York State with subsequent use in New
Services Costing $25,000 or More, and attach it to this report. York State
You may also owe state and local sales or use tax if you are a resident
Generally, individuals, estates, and trusts that are filing a New York of New York State at the time you purchase any of the following outside
State personal income tax return report on such return sales or use tax New York State:
liability arising during the period covered by their tax year for federal • property you bring into New York State for use in New York State;
income tax purposes.
• a service performed on property outside New York State, and you
Individuals, estates, and trusts not filing a New York State personal bring that property into New York State for use here; or
income tax return, but that owe sales or use tax, must file Form ST-140 • a service (such as an information service) you bring into New York
by the date their federal income tax return is due (generally April 15th), State for use here.
without regard to any extension of time to file. If no federal income
tax return is required to be filed, Form ST-140 is due on the date the (You may be eligible for a credit for sales or use tax paid to another state.
federal income tax return would have been due, without regard to See Column D – Tax paid to another taxing jurisdiction below.)
any extension of time to file. Alternatively, an individual, estate, or
trust not filing a New York State personal income tax return may file However, you are not required to pay state or local sales or use tax on
Form ST-141, Individual Purchaser’s Periodic Report of Sales and Use any property or service that you bring into New York State which you
Tax, periodically to report sales or use tax liability arising during the purchased outside of the state before you became a resident of New
period covered by their tax year for federal income tax purposes. York State.
Individuals, estates, and trusts operating a business in New York Additional local tax
State as a sole proprietor that are not registered or required to be
registered for New York State sales tax purposes, must report and pay You may owe an additional local tax if you are a resident of a locality
sales or use tax on their New York State personal income tax return, (county or city) at the time of purchase and you:
Form ST-140, or Form ST-141. • bring property into that locality which you purchased in another
locality in New York State that has a lower tax rate;
Individuals, estates, or trusts, that have reported and paid sales or
use tax on their New York State personal income tax return may not • bring property into that locality on which you had a taxable service
redetermine the amount of use tax they owe by filing an amended performed in another locality in New York State that has a lower tax
New York State personal income tax return. If the amount of sales or rate; or
use tax due is greater than the amount paid with your original New • bring a service (such as an information service) into that locality
York State personal income tax return, you must report the additional which you purchased in another locality in New York State that has a
amount of sales or use tax due on Form ST-140. If you wish to request lower tax rate.
a refund of any sales or use tax you originally paid with the personal However, you are not required to pay any additional local tax on any
income tax return, you must file Form AU-11, Application for Credit or property or service that you bring into a locality in New York State that
Refund of Sales or Use Tax. For more information, see Tax Bulletin Use you purchased outside that locality before you became a resident of
Tax for Individuals (including Estates and Trusts) (TB-ST-913). that locality.
Who cannot use Form ST-140? Note: For purposes of these sales and use tax instructions, the word
An individual, estate, or trust that is registered, or required to be tax will be used to refer to either the sales tax or the use tax, or both.
registered, for New York State sales tax purposes, must report and pay
all sales and use taxes owed with respect to business purchases with Who is a New York State resident for sales and use
the individual’s, estate’s, or trust’s periodic sales and use tax returns. tax purposes?
Individuals, estates, and trusts must use Form ST-141 to report and For sales and use tax purposes, the definition of resident includes
pay the 6% special tax for use of a shared vehicle under a peer-to-peer persons who may not be considered residents for personal income
car sharing program when the tax was not collected by the program tax purposes. For example, persons maintaining a permanent place
administrator, beginning September 1, 2022. For more information of abode in New York who do not spend more than 183 days a year in
on the 6% special tax imposed on the shared vehicle driver, see the state, college students, and military personnel may all be residents
TSB-M-22(1)S, Special Taxes on Peer-to-Peer Car Sharing. for sales and use tax purposes even if they are not residents for
income tax purposes. For sales and use tax purposes, an individual
Individuals, estates, and trusts must use Form ST-141 to report and is a resident of the state and of any locality in which they maintain a
pay the 20% supplemental use tax on all retail purchases of vapor permanent place of abode. A permanent place of abode is a dwelling
products. For more information on the 20% supplemental sales tax place maintained by a person, or by another for that person to use,
imposed on all retail sales of vapor products sold in New York State, whether or not owned by such person, on other than a temporary or
see TSB-M-19(3)S, Vapor Products Dealer Registration and Filing transient basis. The dwelling may be a home, apartment or flat; a room
Requirements. including a room at a hotel, motel, boarding house, or club; a room
at a residence hall operated by an educational, charitable or other
Businesses, such as corporations, partnerships, limited liability institution; housing provided by the armed forces of the United States,
companies, and limited liability partnerships operating in New York whether the housing is located on or off a military base or reservation;
