Sales and use tax on my income tax return

You may owe sales and use tax in the following situations:

• You buy property delivered to you in New York State without paying sales tax to the seller. This can happen when you buy something through the Internet, by catalog, from television shopping channels, or on an Indian reservation.
• You buy a service (such as an information service, like data or a report) outside New York State that you bring into the State for use.
• You buy a service performed on property outside New York State and bring that property into the state for use. For example, you owe use tax if you live in New York City, drive your car to New Jersey for service, and then drive back to New York.
• You may owe an additional local sales and use tax if you are a resident of a county or city when you make your purchase and you:
  • buy property or a service in a New York State county or city that has a lower tax rate and bring it to your county or city,
  • bring property into your county or city after having a taxable service performed on it in another New York State county or city with a lower tax rate.

  Computing sales and use tax

  See the instructions below to learn how to report sales and use tax on a personal income tax return.

  • IT-201-I, Resident Income Tax Return Instructions
  • IT-203-I, Nonresident and Part-Year Resident Income Tax Return Instructions
  • IT-205-I, Fiduciary Income Tax Return Instructions

  Additional information

  The following Tax Bulletins contain additional information on sales and use tax:

  • TB-ST-913, Use Tax for Individuals (including Estates and Trusts)
  • TB-ST-740, Quick Reference Guide for Taxable and Exempt Property and Services
  • TB-ST-765, Reciprocal Credit for Sales or Use Taxes Paid to Other Taxing Jurisdictions
  Updated: December 13, 2023

  Department of Taxation and Finance

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