Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax

Use Casual Sales and Use Tax Web File to file Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax, online—it's free, no additional software needed.

Note: You cannot use Casual Sales and Use Tax Web File, or Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax, to report the supplemental sales and use tax on vapor products. You must use paper Form ST-141, Individual Purchaser's Periodic Report of Sales and Use Tax.

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 on the purchase of a motor vehicle, trailer, all-terrain vehicle, vessel (boat), or snowmobile that must be registered or titled by the New York State Department of Motor Vehicles.

Get started

You will need the following information at hand:

• the purchase price of the item or service
• the date you purchased (or first brought into New York State) the item or service
• the jurisdiction where you purchased or used the item or service
• your bank account number and routing number
• any documents that support your transaction (receipts, shipping documents)

Ready?

1. Log in or create an Individual Online Services account.
2. Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
3. Select Casual sale, then select Web file a casual sale tax return from the expanded menu to begin filing.

Log in to Web File            Create an account

Not ready to file electronically?

Continue to paper Form ST-140, Individual Purchaser's Annual Report of Sales and Use Tax.