If you purchased items to be used or consumed in New York but did not pay New York sales tax on those items, you must pay Sales or Use Tax to New York. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
You may use the chart below for purchases of items or services costing less than $1,000 each (not including shipping and handling). Do not use this chart for purchases related to a business, rental real estate, or royalty activities, regardless of the amount.
If you maintained a permanent place of abode in New York State for sales and use tax purposes for only part of the year, multiply the tax amount from the chart by the number of months you maintained the permanent place of abode in New York State and divide the result by 12. (Count any period you maintained the abode for more than one-half month, as one month).
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If your recomputed federal adjusted gross income (line 19a) is: |
Enter on line 59: |
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up to $15,000* |
$3 |
| $ 15,001 - 30,000 | $7 |
| $ 30,001 - 50,000 | $11 |
| $ 50,001 - 75,000 | $17 |
| $ 75,001 - 100,000 | $23 |
| $100,001 - 150,000 | $29 |
| $150,001 - 200,000 | $38 |
| $200,001 and greater | .0195% (.000195) of income, or $125, whichever amount is smaller |
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* This may be any amount up to $15,000, |
Program Entry
To enter the use tax on your New York return, please go to:
- State Section
- New York Return
- Edit
- Sales or Use Tax
- Enter your applicable Use Tax
For additional information, please refer to the instructions for New York Form IT-201.