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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In New York State, use tax complements the state's sales tax and is designed to ensure that New York receives the appropriate tax revenue on goods and services used within its borders, regardless of where they were purchased. If a New York resident buys goods out of state (or online) and the seller does not collect New York sales tax, the buyer is responsible for paying use tax to New York. The use tax rate is the same as the sales tax rate applicable in the area where the goods are used, which includes both the state and any local tax rates. Taxpayers typically report and pay use tax on their state income tax return or through a separate use tax return if they do not have to file an income tax return.

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Taxes

use tax

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New-York State Code

Taxes

use tax

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