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Department of Taxation and Finance
ST-141
Individual Purchaser’s Periodic Report of (10/24)
Sales and Use Tax
You may use this form if you are an individual, estate, or trust that owes sales or use tax. Do not use this form if you are required to register for sales
tax purposes with the New York State Tax Department or if you are reporting the purchase of 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. See Form ST-141-I, Instructions for Form ST-141.
For office use only
Tax jurisdiction code
Purchaser’s name Social Security number
Location code
Purchaser’s address (number and street or rural route) Employer identification number (if any)
Taxable sales
City County State ZIP code Sales and use tax
A Date of purchase:
B Description of items or services purchased:
Calculation of total sales or use tax due
1 Tax due on nonbusiness-related items or services costing less than $1,000 each, excluding shipping and
handling (enter your tax due on all nonbusiness-related purchases where the price of each item or service was
under $1,000 from line 3 of Worksheet 1 on page 2) ........................................................................................ 1
2 Supplemental tax on vapor products due on nonbusiness-related purchases costing less than $1,000
each, excluding shipping and handling (enter your tax due on all nonbusiness-related vapor product purchases
where the price was under $1,000 from line 4 of Worksheet 1 on page 2) ............................................................ 2
3 Tax due on nonbusiness-related items or services costing $1,000 or more each (from line 1 of
Worksheet 2 on page 2) ................................................................................................................................. 3
4 Tax due on business-related purchases – federal schedules C and F or E (Part I )(from line 3 ofWorksheet 3
on page 3) .................................................................................................................................................... 4
5 Supplemental tax on vapor products due on business-related purchases - federal schedules C and F
or E (Part )I (from line 4 of Worksheet 3 on page 3). ..................................................................................... 5
6 Special tax on peer-to-peer car sharing due (from line 1 of Worksheet 4 on page 4) ......................................... 6
7 Total sales or use tax due (add lines 1 through 6)............................................................................................. 7
8 Amount paid (enter your payment amount; this amount should match the amount due on line 7). ............................ 8
Attach check or money order payable in U.S. funds to New York State Sales Tax
Worksheet 1: Exact calculation of tax due for nonbusiness-related purchases costing less than $1,000 each
Use this worksheet for nonbusiness-related purchases where each item or service costs less than $1,000, excluding shipping and handling.
However, the shipping and handling charges must be included in column A of Part 1 and Part 2 when calculating your tax due.
Part 1: Purchases of clothing and footwear costing less than $110 per item or per pair, excluding shipping and
handling
Clothing and footwear purchases under $110 per item or per pair, excluding shipping and handling, are exempt from the 4% state sales tax, the ⅜%
Metropolitan Commuter Transportation District (MCTD) tax (in those localities that provide the less-than-$110 exemption), and some local taxes.
Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, lists the appropriate tax rate to enter for your locality in column B below.
If your purchases qualify for both the state and local exemption, the rate will be 0. In this case, do not complete Part 1.
Report purchases of clothing and footwear costing $110 or more, and purchases of other taxable items or services, in Part 2 on page 2.
A B C D E
Purchase price or Your sales and use Tax Tax paid to another Tax due
taxable receipts tax rate (column A ×column B) taxing jurisdiction (column C -column D;
(see instructions) (see Publication 718-C) (see instructions) do not enter less than zero)
1 Total (add the Part 1, column E amounts; do not enter less than zero) ...................................................... 1
44100110240094
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