Department of Taxation and Finance
              Individual Purchaser’s Annual Report of Sales and Use Tax                                                                                                       ST-140

You may use this form if you are an individual, estate, or trust that owes sales or use tax for calendar year 2023. You must use this form if you have 
already filed your New York State personal income tax return for 2023 and you need to report sales or use tax that was not reported on your personal 
income tax return. 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-140-I (2023), Instructions for Form ST-140, for more information.
                                                                                                                                For office use only
                                                        Type or print clearly
                                                                                                                                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

Complete the Computation of total sales or use tax due section below. Form ST-140 offers individuals two ways to compute their sales and use taxes for 
nonbusiness-related purchases of items or services costing less than $1,000 each, excluding shipping and handling. For these purchases, individuals may 
elect to use Worksheet 1 on page 2 or the Sales and use tax chart below to determine the tax due. See Example below. You must compute your tax due on 
nonbusiness-related items costing $1,000 or more, and for any business-related purchases, using Worksheets 2 and 3 on page 3.
  Description of items or services purchased: 

Computation 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. You may enter the amount from line 3 of Worksheet 1, on page 2 or you may elect to determine the  
     amount by using the Sales and use tax chart below.) ................................................................................................                    1
  2   Tax due on nonbusiness-related items or services costing $1,000 or more each (from line 1 of Worksheet 2  
      on page 3)  .......................................................................................................................................................... 2
  3   Tax due on business-related purchases – federal schedules C, and F or E (Part I)(from line 3 ofWorksheet 3 
     on page 3)  ..........................................................................................................................................................  3
  4   Total sales or use tax due (add lines 1, 2, and 3)  ....................................................................................................               4
  5   Penalty and interest if you are filing or paying late (see instructions)  .....................................................................                        5
  6   Total amount due (add lines 4 and 5).   ....................................................................................................................           6
  7   Amount paid (enter your payment amount; this amount should match the amount due on line 6).....................................                                        7
                                                                                         Example: You live in Monroe County in New York State.
                     Sales and use tax chart
                     (for line 1 computation only)                                       Over the course of the year, you purchased several items for less than 
 If your recomputed federal adjusted                                                     $1,000 each (excluding shipping and handling) over the Internet and by 
 gross income (AGI) for 2023 is:                                     Tax amount          catalog. You know that you did not pay any tax on the items purchased. 
                                                                                         You may elect to use the Sales and use tax chart to determine the tax 
 up to $15,000* ........................................................  $3             due on these purchases. 
 $15,001 - $30,000 ..................................................  $5                Also, on August 15, 2023, you received a computer that you ordered 
 $30,001 - $50,000 ..................................................  $9                from a retailer located in Michigan for $1,500 including the retailer’s 
 $50,001 - $75,000 ..................................................  $13               $100 charge for shipping and handling. The Michigan retailer did not 
                                                                                         collect any New York or Michigan sales or use tax.
 $75,001 - $100,000 ................................................  $18
 $100,001 - $150,000 ..............................................  $26                 Your recomputed federal AGI for the year is $53,400. You determine the 
                                                                                         amount of tax due as follows:
 $150,001 - $200,000 ..............................................  $32                 For line 1 of the Computation of total sales or use tax due, you elect 
 $200,001 and greater .............................................  0.0165% (.000165)   to use the Sales and use tax chart and select the amount based on 
                                                                     of income, or $125, your recomputed federal AGI of $53,400. Enter this amount on line 1 of the  
                                                        whichever amount is smaller      Computation of total sales or use tax due ....................................           $13.00
 * This may be any amount up to $15,000, including 0 or a negative amount.               For line 2 of the Computation of total sales or use tax due, you use 
                                                                                         Worksheet 2 to calculate your tax liability on the computer purchase.
 If you maintained a permanent place of abode in New York State for                      $1,500 × 8% (state and local combined rate in Monroe County from
 sales and use tax purposes for only part of the year, multiply the tax                  Form ST-140-I, Instructions for Form ST-140, Chart 1). Enter this  
 amount from the chart (based on your total recomputed federal AGI                       amount on line 2 of the Computation of total sales or use  
 for 2023) by the number of months you maintained the permanent                          tax due .......................................................................................... 120.00
 place of abode in New York State and divide the result by 12. (Count 
 any period you maintained the abode for more than one-half month                        Total sales or use tax due  ............................................................ $133.00
 as one month. Do not count a period of one-half month or less.) Enter 
 that amount on line 1.

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Page 2 of 4 ST-140 (2023)

Worksheet 1 – Exact calculation of tax due for nonbusiness-related purchases during 2023 costing less 
                    than $1,000 each
Use this worksheet for nonbusiness-related purchases where the item or service cost less than $1,000 each, excluding shipping and handling. 
However, the shipping and handling charges must be included in column A of Part 1 and Part 2 when computing your tax due.

Part 1  –Purchases of clothing and footwear eligible for exemption
Clothing and footwear purchases under $110 per item or per pair, excluding shipping and handling, are exempt from the 4% state sales tax, the  /3 8% 
MCTD tax (in those localities that provide the less-than-$110 exemption), and some local taxes.
Chart 2 in the instructions 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 below.

                 A                             B                          C                              D                                                                E
            Purchase price         Your sales and                         Tax                  Tax paid to another                                                Tax due
            (see instructions)     use tax rate             (column A  ×column B)              taxing jurisdiction                                                (column C – column D;
                                   (from Chart 2;                                              (see instructions)                                                 do not enter less than zero)
                                   see instructions)                       

   1 Total (add the Part 1, column E amounts; do not enter less than zero)   ...................................................................                 1

Part 2  –All other taxable items and services
List all other taxable items or services, including clothing and footwear each costing $110 or more on which no New York State or local tax was 
collected from you at the time of purchase, or on which you owe additional local tax (see instructions). Attach additional sheets if necessary. 
Note: Any unpaid sales or use tax on 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 is collected at the time of registration. Therefore, do not report or pay the sales or use tax on 
these items on this form.

                 A                             B                          C                              D                                                                E
            Purchase price         Combined state                         Tax                  Tax paid to another                                                Tax due
            (see instructions)     and local rate           (column A  ×column B)              taxing jurisdiction                                                (column C – column D;
                                   (from Chart 1;                                              (see instructions)                                                 do not enter less than zero)
                                   see instructions)                       

  2  Total (add the Part 2, column E amounts; do not enter less than zero)   .......................................................................             2
  3  Add lines 1 and 2; transfer this amount to the Computation of total sales or use tax due
       section, line 1 on page 1 of this form .................................................................................................................. 3

                                                                                                                                                                              (continued)

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                                                                                                                                                                         ST-140 (2023) Page 3 of 4

Worksheet 2 – Nonbusiness-related purchases during 2023 each costing $1,000 or more

Use this worksheet for nonbusiness-related purchases where the item or service cost $1,000 or more each, excluding shipping and handling. 
Attach additional sheets if necessary. If any item or service cost $25,000 or more each, excluding shipping and handling, you must also complete 
Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and attach it to this form. When computing 
your tax due, you must include the shipping and handling charges in column A.
Note: Any unpaid sales or use tax on 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 is collected at the time of registration. Therefore, do not report or pay the sales or use tax on these items on this form.
                    A                             B                        C                          D                                                                          E
             Purchase price                 Combined state                 Tax                 Tax paid to another                                                              Tax due
             (see instructions)             andlocal rate          (column A  ×column B)       taxing jurisdiction                                                       (column C – column D;
                                            (from Chart 1;                                     (see instructions)                                                        do not enter less than zero)
                                            see instructions)

 1  Total (add the column E amounts; do not enter less than zero; transfer this amount to the Computation of total  
       sales or use tax due section, line 2 on page 1 of this form)   .....................................................................................             1

Worksheet 3 – Business-related purchases – Federal schedules (federal Schedules C, and Schedule F 
                    taxable business purchases or federal Schedule E (Part I) taxable royalty or rental real estate 
                    activity-related purchases during 2023)

Part 1  –Purchases of clothing and footwear eligible for exemption 
Clothing and footwear purchases under $110 per item or per pair, excluding shipping and handling, are exempt from the 4% state sales tax, the  /3 8% 
MCTD tax (in those localities that provide the less-than-$110 exemption), and some local taxes.
Chart 2 in the instructions 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 below.
                    A                             B                        C                          D                                                                          E
             Purchase price                 Your sales and                 Tax                 Tax paid to another                                                              Tax due
             (see instructions)             usetax rate            (column A  ×column B)       taxing jurisdiction                                                       (column C – column D;
                                            (from Chart 2;                                     (see instructions)                                                        do not enter less than zero)
                                            see instructions)

  1  Total (add the Part 1, column E amounts; do not enter less than zero)   ...................................................................                        1

Part 2  –All other taxable items and services
List all other taxable items or services, including taxable clothing and footwear each costing $110 or more on which no New York State or local tax 
was collected from you at the time of purchase, or on which you owe additional local tax (see instructions). Shipping and handling charges must be 
included in column A when computing your tax due. Attach additional sheets if necessary. If any item or service purchased cost $25,000 or more each, 
excluding shipping and handling, you must also complete Form IT-135 and attach it to this form.
Note: Any unpaid sales or use tax on 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 is collected at the time of registration. Therefore, do not report or pay the sales or use tax on these 
items on this form.
                    A                             B                        C                          D                                                                          E
             Purchase price                 Combined state                 Tax                 Tax paid to another                                                              Tax due
             (see instructions)             and local rate         (column A  ×column B)       taxing jurisdiction                                                       (column C – column D;
                                            (from Chart 1;                                     (see instructions)                                                        do not enter less than zero)
                                            see instructions)

 2  Total (add the Part 2, column E amounts; do not enter less than zero)   .......................................................................                     2
 3 Add lines 1 and 2; transfer this amount to the Computation of total sales or use tax due section, line 3
       on page 1 of this form.......................................................................................................................................... 3

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Page 4 of 4 ST-140 (2023)

Certification: I certify that the above statements are true and correct, and I make these statements with the knowledge that willfully issuing a 
false or fraudulent document with the intent to evade tax may constitute a felony under New York State Tax Law, punishable by a substantial 
fine and a possible jail sentence. I also understand that the Tax Department is authorized to investigate the validity or the accuracy of any 
information entered on this document.
Purchaser’s signature                                                                              Telephone number of purchaser

Email address of purchaser                                                                         Date

Printed name of preparer (if other than purchaser)                                                 Preparer’s PTIN

Signature of preparer (if other than purchaser)     Address of preparer

Email address of preparer                                              Preparer’s telephone number Preparer’s NYTPRIN Excl. Code

       44000400230094