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Department of Taxation and Finance
Instructions for Form ST-130 ST-130-I(12/22)
Business Purchaser’s Report of Sales and Use Tax
General information • purchases of gas and electricity delivered into New York State
Casual sales and use tax Web File – You can now file and pay where tax has not been paid.
your casual sales and use tax return online. Create an Online
Services account by visiting our website (see Need help?). Vapor products
Effective December 1, 2019, a 20% supplemental sales tax is
Use tax is imposed on taxable items or services used in New imposed on all vapor products sold at retail in New York State.
York State when the sales tax has not been paid. If sales tax The 20% supplemental tax is in addition to the state and local
has not been collected by the seller on a taxable sale, or when sales and use tax.
taxable items or services are used in New York State and the
New York State sales tax has not been collected, you must Vapor product means noncombustible liquids and gels (with or
report and pay tax directly to the Tax Department. without nicotine) that are manufactured into a finished product
for use in an electronic cigarette, cigar, cigarillo, pipe, vaping or
For more information, see Tax Bulletin Use Tax for Businesses hookah pen, or similar device. Vapor products do not include
(TB-ST-910). any product approved by the United States food and drug
administration as a drug or medical device or manufactured and
Who must file Form ST-130 dispensed as medical marijuana.
Businesses, such as corporations, partnerships, limited liability
companies (LLCs), and limited liability partnerships (LLPs) A 20% use tax is imposed on the purchaser when the
operating in New York State that are not registered, or required supplemental sales tax has not been collected by the seller.
to be registered, for sales tax must file Form ST-130 to report The supplemental use tax on vapor products must be computed
and pay their sales and use taxes due. separately from the state and local use tax on vapor products.
You cannot use Form ST-130 if: Example: Customer A, residing in a county where the tax rate
is 8%, purchases a vapor product through a retail website for
• You are registered, or required to be registered, for New York $10 (including shipping) from a business that is not required to
State sales tax purposes. You must report and remit your collect New York State sales tax.
sales and use tax on your regular sales tax return.
The use tax and supplemental tax due on the vapor product are
• You are a business operating in New York State as a sole computed as follows:
proprietor that is not registered or required to be registered
for New York State sales tax. You must report your use tax Sales price of vapor product $10.00
on either your New York State personal income tax return; State and local use tax due at 8% ($10 x .08) .80
Form ST-140, Individual Purchaser’s Annual Report of Sales Supplemental use tax due at 20% ($10 x .20) 2.00
and Use Tax; or Form ST-141, Individual Purchaser’s Periodic Customer A owes New York State $2.80 in tax.
Report of Sales and Use Tax.
See TSB-M-19(3)S, Vapor Products Dealer Registration and
• You are an individual, estate, or trust. Generally, individuals, Filing Requirements.
estates, and trusts report any sales or use tax liability on their
annual income tax return, Form ST-140, or Form ST-141. See
Tax BulletinUse Tax for Individuals (including Estates and Peer-to-peer car sharing
Trusts) (TB-ST-913). Effective September 1, 2022, a 6% special tax is imposed on the
• You are purchasing a motor vehicle, trailer, all-terrain vehicle, gross receipts paid by a shared vehicle driver for the use of a
vessel, or snowmobile that must be registered or titled by the shared vehicle under a peer-to-peer car sharing program in New
New York State Department of Motor Vehicles. You must pay York State.
the sales tax due directly to the New York State Department of Peer-to-peer car sharing means the authorized use of a shared
Motor Vehicles. See Tax Bulletin Motor Vehicles, Vessels, and vehicle by an individual other than the vehicle’s owner through
Trailers (TB-ST-590). a peer-to-peer car sharing program. It is presumed that every
• You are reporting and remitting the sales tax collected on a transfer of possession of a shared vehicle to a shared vehicle
sale. If you are not registered or required to be registered for driver anywhere in New York State is subject to the special tax
sales tax, use Form ST-131, Seller’s Report of Sales Tax Due on peer-to-peer car sharing until the contrary is established.
on a Casual Sale. This special tax is in addition to the state and local sales and
use taxes imposed on peer-to-peer car sharing. For more
When do you owe sales or use tax? information, see TSB-M-22(1)S, Special Taxes on Peer-to-Peer
Some common situations in which a business operating in New Car Sharing.
York State may owe use tax include:
• purchases of taxable property or services made outside of Who is a New York State resident for sales and
New York State; use tax purposes?
• purchases of taxable property or services made over the A business in New York State is a resident (for sales and use
Internet, from catalogs, or by phone from businesses that are tax purposes) of the state and of any county or city in which the
located outside of New York State; business is operating or maintaining a place of business, with
• purchases of taxable property or services on an Indian respect to purchases and uses of taxable property or services
reservation (except for purchases subject to Oneida Nation used in the business.
taxes);
• purchases where the taxable property or services are used in When to file
a different local taxing jurisdiction in the state from where they File Form ST-130 and pay any tax due within 20 days from
were purchased or where they were delivered; the date the property or service purchased is first brought or
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