New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 531 - Compensating Use Tax
Section 531.6 - Reporting of sales and use tax by purchasers not required to file periodic returns

Universal Citation: 20 NY Comp Codes Rules and Regs § 531.6

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Any person who is not required to file periodic returns under section 533.3(a) of this Title and who purchases or uses property or services subject to the sales or compensating use tax must file a report of sales and use tax with the Department of Taxation and Finance and pay the taxes that are due.

(b) Except as otherwise provided in this section, the report of sales and use tax must be filed and the tax paid within 20 days from the date that:

(1) a purchase of property or services subject to tax and upon which tax was not paid was made; or

(2) tangible personal property or services subject to tax, which were purchased outside the state by a New York resident without payment of the New York tax, are first brought or delivered into New York State; or

(3) tangible personal property or services subject to tax purchased in one New York taxing jurisdiction are first brought into another New York taxing jurisdiction imposing tax at a rate greater than the rate of sales and use tax previously paid, if at the time of purchase the purchaser was a resident of the jurisdiction imposing tax at the greater rate.

Example 1:A resident of New York purchases a camera outside of New York and subsequently brings the camera into New York. The resident is required to file the Purchaser's Report of Sales and Use Tax and remit the New York State and local use tax due on the purchase within 20 days of bringing the camera into New York.

Example 2:A resident of a county with a combined State and local tax rate of 7% purchases a television in a county with a combined State and local tax rate of 5%, and subsequently returns with the television to the county of residence. The resident is required to file a Purchaser's Report of Sales and Use Tax and pay the additional tax (based on the difference in the tax rates) within 20 days from the date the property was brought into the county of residence.

Example 3:A resident of New York receives his mail order purchase of fishing equipment on September 1, 1990 from a company located outside the state. The resident must file a Purchaser's Report of Sales and Use Tax and remit the appropriate New York State and local use tax by September 21, 1990.

(c) A report of sales and use tax may be obtained from the Department of Taxation and Finance. For sales and purchases of motor vehicles, snowmobiles, vessels and all terrain vehicles, however, see subdivision (f) of this section.

(d) A properly completed report of sales and use tax is to be prepared in accordance with the instructions provided by the Department of Taxation and Finance.

(e) With respect to property or services purchased by a resident outside of this State or outside the resident's local jurisdiction, an alternate computation of the basis of tax due, based on current market value or fair rental value as provided in section 531.4 of this Part may be applicable.

(f) Purchases and uses of motor vehicles, snowmobiles, vessels and all terrain vehicles.

(1) Before any motor vehicle, snowmobile, vessel or all terrain vehicle may be registered or any application for a certificate of title of a motor vehicle or vessel may be accepted, the appropriate State and local sales or use taxes due on its purchase or use (accompanied by the form or forms approved by the Commissioner of Taxation and Finance and the Commissioner of Motor Vehicles) must be paid. If sales or use tax has not been paid to a vendor registered pursuant to section 533.1 of this Title, then it must be paid to the:

(i) clerk of any county performing the functions of registering motor vehicles, snowmobiles, vessels and all terrain vehicles and accepting applications for certificates of title for motor vehicles and vessels; or

(ii) Commissioner of Motor Vehicles in all other counties. Proper forms may be obtained from such county clerks or the Commissioner of Motor Vehicles.

(2) If the tax has not been paid to a registered vendor and the motor vehicle, snowmobile, vessel, or all terrain vehicle is not registered or titled, then the purchaser or user must file a report of sales and use tax and pay the tax due in accordance with the provisions of this section.

(g) In lieu of filing a separate compensating use tax return within the time set forth in subdivision (b) of this section, the Department of Taxation and Finance may require that the State and local compensating use tax imposed on liquors imported into the State, whether under the authority of a distributor's special permit as prescribed in section 68.3 of this Title or otherwise, be reported and paid in the same manner and at the same time as the alcoholic beverage taxes imposed upon such liquors.

(h) Part R3 of chapter 62 of the Laws of 2003, as amended by part V of chapter 686 of the Laws of 2003, directed the Commissioner of Taxation and Finance to insert new lines in such personal income tax forms and other tax forms as the commissioner deems appropriate to report unpaid sales and compensating use tax. Therefore, notwithstanding any other provision of this Title, unpaid sales and compensating use taxes may be reported and paid to the department as prescribed in such personal income tax forms or other tax forms as the commissioner deems appropriate.

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