Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax
Web File is FREE -- No additional software needed
You can now file and pay your annual sales and use tax report online. Benefits include:
- automatic calculation of tax due
- up-to-date taxing jurisdiction information
- ability to pay directly from your bank account
- instant filing confirmation
- Log in or create an Individual Online Services account.
- Once logged in, select Casual sale tax from the menu on the left.
- Then select Web file a casual sale tax return to begin filing.
Do not file Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax, if you are required to register for sales tax with New York State or are reporting the sale of a motor vehicle, trailer, all-terrain vehicle, vessel (boat), or snowmobile that must be registered with or titled by the New York State Department of Motor Vehicles.
You will need the following information:
- your bank account number and routing number
- the purchase price of the item or service
- the jurisdiction where you purchased the item or service
- any documents that support your transaction (receipts, shipping documents)
Not ready to file electronically?
Continue to paper Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax.