Instructions for Form ST-140 Individual Purchaser's Annual Report of Sales and Use Tax - New York

This document contains official instructions for Form ST-140 , Individual Purchaser's Annual Report of Sales and Use Tax - a form released and collected by the New York State Department of Taxation and Finance.

FAQ

Q: What is Form ST-140?
A: Form ST-140 is an Individual Purchaser's Annual Report of Sales and Use Tax in New York.

Q: Who needs to file Form ST-140?
A: Individual purchasers who made taxable purchases in New York need to file Form ST-140.

Q: What is the purpose of Form ST-140?
A: The purpose of Form ST-140 is to report and pay the sales and use tax on taxable purchases made in New York as an individual purchaser.

Q: When is the deadline to file Form ST-140?
A: The deadline to file Form ST-140 is generally April 15th of each year.

Q: Are there any penalties for late filing of Form ST-140?
A: Yes, there may be penalties for late filing of Form ST-140. It is important to file the form by the deadline to avoid penalties.

Q: How do I calculate the sales and use tax on my taxable purchases?
A: You can refer to the instructions provided with Form ST-140 for guidance on calculating the sales and use tax on your taxable purchases.

Q: Is Form ST-140 used for business purchases as well?
A: No, Form ST-140 is specifically for individual purchasers. Businesses have different forms for reporting sales and use tax.

Q: What should I do if I have questions or need assistance with Form ST-140?
A: If you have questions or need assistance with Form ST-140, you can contact the New York State Department of Taxation and Finance's customer service for support.