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 

Page 2 of 5  ST-141-I (2/24)
a peer-to-peer car sharing program. It is presumed that every       • While in Florida attending a business meeting, you purchase 
transfer of possession of a shared vehicle to a shared vehicle        equipment that will be used by your business in New York 
driver anywhere in New York State is subject to the special tax       State. The seller ships the equipment to your business. 
on peer-to-peer car sharing until the contrary is established.        The seller does not collect New York State sales tax. You 
This special tax is in addition to the state and local sales and      owe New York State and local use tax on the cost of the 
use taxes imposed on peer-to-peer car sharing. For more               equipment, including any charge for shipping and handling. 
information, see TSB-M-22(1)S, Special Taxes on Peer-to-Peer        • You buy a computer through a retail website from a business 
Car Sharing.                                                          that does not collect New York State sales tax. It is delivered 
                                                                      to your business in New York State. You owe New York State 
Who is a New York State resident?                                     and local use tax on the cost of the computer, including any 
Generally, for sales and use tax purposes, a resident includes        charge for shipping and handling.
anyone who maintains a permanent place of abode in New York         • You take your stereo equipment to Connecticut to be 
State. You can be a resident of more than one locality, more than     repaired. After it has been fixed, you bring it back to New York 
one state, or both.                                                   to use it in your home. You owe New York State and local use 
                                                                      tax on the repair service.
Permanent place of abode 
A permanent place of abode is a dwelling place that you or          Purchases where the taxable property or services are 
another person maintains for your use on other than a temporary     used in a different local taxing jurisdiction than where 
basis.                                                              they were purchased or delivered
                                                                    Local sales tax rates vary by jurisdiction (city, county, and so 
Your dwelling may be:                                               on) within New York State. The amount of tax you owe for an 
•  a home;                                                          item or service is generally determined by the rates in effect 
•  an apartment or flat;                                            where you live, or where your business uses the item or service. 
•  a room, such as in a hotel, motel, boarding house, club, or      Therefore, even though New York State and local sales tax may 
  institutional residence hall;                                     have been collected where you purchased an item or service, if 
                                                                    the local tax was collected at a rate that is lower than the rate at 
•  armed forces housing (on or off a military base or reservation); the location where you use the item or service, you will owe the 
•  a trailer, mobile home, or houseboat;                            difference in use tax. However, if the local tax was collected at a 
•  a second home; or                                                rate that is higher than the rate in effect where you use the item 
                                                                    or service, you are not entitled to a refund of the difference.
•  any other premises in New York State.
                                                                    Examples: 
Note: You may be a resident of more than one locality and state 
if you maintain multiple places of abode.                           • You purchase and pay sales tax on office supplies in a locality 
                                                                      in New York State with a lower tax rate than the rate where 
For sales and use tax purposes, individuals, estates, and trusts      your business uses the supplies. When you bring the supplies 
may be considered New York State residents even if they are not       to your office, you will owe tax for the difference between the 
considered to be New York State residents for personal income         rate in the locality of the business location where you use the 
tax purposes.                                                         supplies and the rate in the locality where you purchased and 
                                                                      took delivery of the supplies. 
For example, persons maintaining a permanent place of abode 
in New York who do not spend more than 183 days a year in           • You purchase and pay sales tax on merchandise in a 
the state, college students, and military personnel may all be        locality in New York State with a lower tax rate than the rate 
residents for sales and use tax purposes even if they are not         where you live and use the merchandise. When you bring 
residents for income tax purposes.                                    the merchandise home, you will owe tax for the difference 
                                                                      between the rate in the locality of your home and the rate in 
Conducting business in New York State                                 the locality where you purchased the merchandise.
An individual, estate, or trust conducting business in the state    For additional information on use tax, see Tax Bulletin Use Tax 
owes sales or use tax on taxable property or services used in       for Individuals (Including Estates and Trusts) (TB-ST-913).
the business in New York State. 
                                                                    What happens if I do not pay the sales or 
What purchases are subject to sales or use                          use tax due?
tax?                                                                Failure to pay sales or use tax may result in the imposition 
Purchases of taxable property or services used in New York          of penalty and interest. The Tax Department conducts both 
State when the sales tax has not been paid, including purchases     routine and special audits to promote compliance. In addition, 
made outside of New York State that were delivered or brought       the U.S. Customs Service provides the department with 
in for use in the state, are subject to sales or use tax.           information from customs declarations filed by New York State 
Some common situations in which you may owe use tax include:        residents returning from overseas travel. The department also 
                                                                    obtains information on sales to New York State residents under 
•  purchases of taxable property or services made outside of        information exchange agreements with other states.
  New York State that you brought back to New York State; 
•  purchases of taxable property or services made over the          Instructions for Worksheets 1, 2, 3, and 4
  Internet, from catalogs, or by phone from businesses that are     Column A – Purchase price or taxable receipts
  located outside of New York State; 
                                                                    The tax is generally computed on the consideration given, or 
•  purchases of taxable property or services on an Indian           contracted to be given, for an item or service, including any 
  reservation (except for purchases subject to Oneida Nation        shipping or handling charges the seller makes. Consideration is 
  taxes).                                                           the dollar value of all amounts paid for any property or service, 
Examples:                                                           including: 
• You buy furniture in Massachusetts and you bring the furniture    •  money; 
  to New York State to use in your home. You owe New York           •  bartered goods or services; 
  State and local use tax on the furniture. 
                                                                    •  assumption of liabilities; 
                                                                    •  fees, rentals, royalties; 

                                                                                                          ST-141  -I (2/24) Page 3 of 5
•  charges that a purchaser, lessee, or licensee is required to        Code Exemption type           Code Exemption type
pay (such as a delivery charge); and 
•  any other agreement for payment.                                    01     Attorney                  02 Employee of attorney
                                                                       03     CPA                       04 Employee of CPA
Six-month rule
                                                                       05     PA (Public Accountant)    06 Employee of PA
There are certain instances when a New York State resident's 
use tax is not based on the purchase price of the item or service.     07     Enrolled agent            08 Employee of enrolled agent
If you used the item or services outside of New York State             09     Volunteer tax preparer    10 Employee of business 
for more than six months prior to bringing the item or service 
into New York State, the amount subject to tax is the lesser                                               preparing that business’ 
of the purchase price, or the current market value at the time                                             return
you brought the item or service into New York State. In these 
instances, a lower amount of tax may be due.                          See our website for more information about the tax preparer 
                                                                      registration requirements.
Example: You are a New York State resident, and you have a 
camp in Vermont. You buy a lawn mower in Vermont to use at            Be sure to keep a copy of your completed return for your 
the camp. A year later you bring the lawn mower into New York         records.
State for use at your home. Because the lawn mower was used 
outside New York State for more than six months, you would            Fee for payments returned by banks
owe use tax based on the fair market value of the lawn mower at       If your payment is returned by a bank, the Tax Department is 
the time you brought it into New York State.                          allowed by law to charge a $50 fee for nonpayment. However, 
                                                                      if the payment is returned as a result of an error by the bank 
Column B – Rate                                                       or department, the department will not charge the fee. If your 
The tax rate to use is determined as follows:                         payment is returned, we will send a separate bill for $50 for 
If the property or service is delivered to you in New York State,     each return or other tax document associated with the returned 
the tax is computed at the combined state and local rate in effect    payment.
in the locality where the delivery occurs, regardless of where you 
reside. The rate that applies is the rate in effect at the time of    Where to file
delivery.                                                             Send your completed report and a check or money order 
If you are a New York State resident for sales and use tax            payable in U.S. funds to New York State Sales Tax for the tax 
purposes and you purchase property or services outside                due, to:
New York State that you bring into New York State to your                 NYS SALES TAX PROCESSING
jurisdiction of residence, compute the tax at the combined state          PO BOX 15173
and local rate in effect where you reside. The rate that applies is       ALBANY NY 12212-5173
the rate in effect at the time you brought the property or service 
into that jurisdiction.                                               Private delivery services – If not using U.S. Mail, see 
                                                                      Publication 55, Designated Private Delivery Services.
In addition, if you use the property or service in another locality 
in New York State, you owe tax to the second locality if you were     Privacy notification
a resident of that locality at the time of the purchase, and its rate New York State Law requires all government agencies that 
is higher than the rate in effect where you made the purchase.        maintain a system of records to provide notification of the legal 
                                                                      authority for any request for personal information, the principal 
Column D – Tax paid to another taxing jurisdiction                    purpose(s) for which the information is to be collected, and 
If you paid state or local sales tax on your purchase of property     where it will be maintained. To view this information, visit our 
or services outside of New York State, you may be eligible for        website, or, if you do not have Internet access, call and request 
a credit against your New York State use tax for the tax paid to      Publication 54, Privacy Notification. See Need help? for the Web 
the other state or local jurisdiction. To determine whether the tax   address and telephone number.
you paid qualifies for a credit against New York State and local 
tax, see Tax Bulletin Reciprocal Credit for Sales or Use Taxes 
Paid to Other Taxing Jurisdictions (TB-ST-765). If you bought the      Need help?
item or service in a locality in New York State other than the New 
York locality where you reside, the tax you paid at the time of 
purchase may be claimed as a credit against the tax due in the                    Visit our website at www.tax.ny.gov
New York locality where you reside. Federal excise taxes and                      •  get information and manage your taxes online
customs duties and taxes and fees you paid in foreign countries                   •  check for new online services and features
are not allowed as a credit against any New York State or local 
sales or use tax that you owe.                                         Telephone assistance
Paid preparer’s responsibilities                                       Sales Tax Information Center:                 518-485-2889
Under the law, all paid preparers must sign and complete the           To order forms and publications:              518-457-5431
paid preparer section of the form. Paid preparers may be subject 
to civil and/or criminal sanctions if they fail to complete this       Text Telephone (TTY) or TDD                   Dial 7-1-1 for the  
section in full.                                                         equipment users                   New York Relay Service
When completing this section, enter your New York tax preparer 
registration identification number (NYTPRIN) if you are required 
to have one. If you are not required to have a NYTPRIN, enter                                                   (Chart 1 is on page 4)
in the Excl. code box one of the specified 2-digit codes listed 
below that indicates why you are exempt from the registration 
requirement. You must enter a NYTPRIN or an exclusion code. 
Also, you must enter your federal preparer tax identification 
number (PTIN) if you have one; if not, you must enter your 
Social Security number.

Page 4 of 5 ST-141-I (2/24)
                                                             Chart 1
                        New York State Sales and Use Tax Rates by Jurisdiction
The chart below shows the combined state and local tax              New York City comprises five counties. These counties are also 
rates. Use these rates for your entries in the Worksheets on        boroughs whose names are more widely known. The counties, 
Form ST-141.                                                        with borough names shown in parentheses, are Bronx (Bronx), 
                                                                    Kings (Brooklyn), New York (Manhattan), Queens (Queens), and 
                                                                    Richmond (Staten Island).

             Taxing                   Tax                    Taxing               Tax              Taxing                   Tax
            jurisdiction              rate %            jurisdiction              rate %          jurisdiction              rate % 
  Albany                              8     Herkimer                              8¼   Saratoga (outside the following)     7
  Allegany                            8½   Jefferson                               8       Saratoga Springs (city)          7
  Broome                              8     Lewis                                  8     Schenectady                        8
  Cattaraugus (outside the following) 8      Livingston                            8     Schoharie                          8
    Olean (city)                      8     Madison (outside the following)        8     Schuyler                           8
    Salamanca (city)                  8       Oneida (city)                        8     Seneca                             8
  Cayuga (outside the following)      8     Monroe                                 8     Steuben                            8
    Auburn (city)                     8      Montgomery                            8     Suffolk                            8⅝
  Chautauqua                          8     Nassau                                8⅝   Sullivan                             8
  Chemung                             8     New York City                         8⅞   Tioga                                8
  Chenango (outside the following)    8     Niagara                                8     Tompkins (outside the following)   8
    Norwich (city)                    8     Oneida (outside the following)        8¾     Ithaca (city)                      8
  Clinton                             8       Rome (city)                         8¾   Ulster                               8
  Columbia                            8      Utica (city)                         8¾   Warren (outside the following)       7
  Cortland                            8     Onondaga                               8       Glens Falls (city)               7
  Delaware                            8     Ontario                               7½   Washington                           7
  Dutchess                            8⅛    Orange                                8⅛   Wayne                                8
  Erie                                8¾   Orleans                                 8     Westchester (outside the following)   8⅜
  Essex                               8     Oswego (outside the following)         8       Mount Vernon (city)              8⅜
  Franklin                            8       Oswego (city)                        8       New Rochelle (city)              8⅜
  Fulton (outside the following)      8     Otsego                                 8       White Plains (city)              8⅜
    Gloversville (city)               8     Putnam                                8⅜     Yonkers (city)                     8⅞
    Johnstown (city)                  8     Rensselaer                             8     Wyoming                            8
  Genesee                             8     Rockland                              8⅜   Yates                                8
  Greene                              8      St. Lawrence (outside the following) 8
  Hamilton                            8       Ogdensburg (city)                    8
                                                                                                              (Chart 2 is on page 5)

                                                                                                                 ST-141  -I (2/24) Page 5 of 5
                                                                    Chart 2
                      Local Sales and Use Tax Rates on Clothing and Footwear
The chart below shows the local tax rates for jurisdictions that impose tax on purchases of clothing and footwear costing less than $110 
per item or per pair, excluding shipping and handling.
Use these rates for your entries in the worksheets on Form ST-141.
If the rate for your locality is 0, no state or local tax is due on clothing and footwear costing less than $110.
Sales of clothing and footwear costing $110 or more are subject to full state and local tax.

                                                             Tax rate                                                              Tax rate
  Taxing jurisdiction                                             %            Taxing jurisdiction                                  %
Albany County                                                    4           Onondaga County                                       4
Allegany County                                                  4½          Ontario County                                        3½
Broome County                                                    4           Orange County                                         4⅛
Cattaraugus County (outside the following)                       4           Orleans County                                        4
  Olean (city)                                                   4           Oswego County (outside the following)                 4
  Salamanca (city)                                               4             Oswego (city)                                       4
Cayuga County (outside the following)                            4           Otsego County                                         4
  Auburn (city)                                                  4           Putnam County                                         0
Chautauqua County                                                0           Rensselaer County                                     4
Chemung County                                                   4           Rockland County                                       4⅜
Chenango County (outside the following)                          0           St. Lawrence County (outside the following)           4
  Norwich (city)                                                 1½            Ogdensburg (city)                                   4
Clinton County                                                   4           Saratoga County (outside the following)               3
Columbia County                                                  0             Saratoga Springs (city)                             3
Cortland County                                                  4           Schenectady County                                    4
Delaware County                                                  0           Schoharie County                                      4
Dutchess County                                                  0           Schuyler County                                       4
Erie County                                                      4¾          Seneca County                                         4
Essex County                                                     4           Steuben County                                        4
Franklin County                                                  4           Suffolk County                                        4⅝ 
Fulton County (outside the following)                            4           Sullivan County                                       4
  Gloversville (city)                                            4           Tioga County                                          0
  Johnstown (city)                                               4           Tompkins County (outside the following)               4
Genesee County                                                   4             Ithaca (city)                                       4
Greene County                                                    0           Ulster County                                         4
Hamilton County                                                  0           Warren County (outside the following)                 3
Herkimer County                                                  4¼            Glens Falls (city)                                  3
Jefferson County                                                 4           Washington County                                     3
Lewis County                                                     4           Wayne County                                          4
Livingston County                                                4           Westchester County (outside the following)            4⅜
Madison County (outside the following)                           4             Mount Vernon (city)                                 4⅜
  Oneida (city)                                                  4             New Rochelle (city)                                 4⅜
Monroe County                                                    0             White Plains (city)                                 4⅜
Montgomery County                                                4             Yonkers (city)                                      4⅞
Nassau County                                                    4⅝          Wyoming County                                        4
New York City                                                    0           Yates County                                          4
Niagara County                                                   4
Oneida County (outside the following)                            4¾
  Rome (city)                                                    4¾
  Utica (city)                                                   4¾