If you file a New York State income tax returns
If you are an individual, estate, or trust that is a New York resident for sales and use tax purposes and you are filing a New York State personal income tax return or fiduciary income tax return, your sales and use tax liability as an individual, estate, or trust is due on the due date of your income tax return, without regard to any extension of time allowed for filing your income tax return. Your sales and use tax should be paid with your income tax return or with your request for an extension of time to file your income tax return. If you request an automatic extension of time to file your New York State income tax return, your sales or use tax (as well as your income tax) must be paid by using Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals, or Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries. If you are eligible for an automatic extension of time to pay your New York State income tax (for example, you are in a foreign country), your sales and use taxes are due when your New York State income tax is due.
What you can report and pay for on your income tax return
You may report and pay your sales or use tax liability on your income tax return for:
• Your personal purchases;
• Purchases related to your royalty activities or rental real estate activities reported in Part I of Federal Schedule E, and;
• Purchases related to your Federal Schedule C, C-EZ, or F business (not otherwise eligible for exemption) unless the business is, or is required
to be, registered for sales tax purposes.
Methods of calculating the amount of tax due
When reporting and paying your sales or use tax on your income tax return,
the income tax return instructions offer two methods to calculate the amount of tax due.
The sales and use tax chart
For personal purchases of items or services costing less than $1,000
each, excluding shipping and handling, you may elect to use the sales
and use tax chart to determine your tax due on these purchases. The sales
and use tax chart is a simple, time-saving method to compute your sales
or use tax on individual items or services costing less than $1,000. The
sales and use tax chart applicable to tax year 2010 is shown below.
2010 Sales and Use Tax Chart
Federal AGI Tax Amount
Up to $15,000* $ 8
$ 15,001 to $ 30,000 $19
$ 30,001 to $ 50,000 $25
$ 50,001 to $ 75,000 $33
$ 75,001 to $100,000 $46
$100,001 to $150,000 $65
$150,001 to $200,000 $81
$200,001 and greater .041% (.00041) of income, or $225, whichever amount is smaller
- This may be any amount up to $15,000, including 0 or a negative amount.
The exact calculation method
The second way to compute your sales and use taxes for personal purchases of items or services costing less than $1,000 each, excluding shipping and handling, is to calculate the exact amount of tax due.
Form ST-140 has instructions on how to compute your liability using this method.
Personal purchase of items or services costing $1,000 or more each
To compute your sales and use taxes on personal purchases of items or services costing $1,000 or more each, excluding shipping and handling, you must calculate the exact amount of tax due using the exact calculation method.
Note: You may not use the sales and use tax chart for royalty activity or rental real estate activity-related purchases, or for business-related purchases.
You must use the exact calculation method.
