Instructions for Form ST-131 "Seller's Report of Sales Tax Due on a Casual Sale" - New York

This document contains official instructions for Form ST-131, Seller's Report of Sales Tax Due on a Casual Sale - a form released and collected by the New York State Department of Taxation and Finance.

Instruction Details:

  • This 3-page document is available for download in PDF;
  • Actual and applicable for the current year;
  • Complete, printable, and free.

Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the New York State Department of Taxation and Finance.

ADVERTISEMENT
ADVERTISEMENT

Download Instructions for Form ST-131 "Seller's Report of Sales Tax Due on a Casual Sale" - New York

Download PDF

Fill PDF online

Rate (4.3 / 5) 12 votes
Page background image
ST-131-I
Department of Taxation and Finance
Instructions for Form ST-131
(8/19)
Seller’s Report of Sales Tax Due on a Casual Sale
New
• On the sale of a motor vehicle, trailer, all-terrain vehicle,
vessel, or snowmobile that must be registered with or titled
• Casual sales and use tax Web File – You can now file
by the New York State Department of Motor Vehicles. Do
and pay your casual sales and use tax return online. Create
not collect the tax due. That tax is paid by the purchaser to
an Online Services account by visiting our website (see
the Commissioner of Motor Vehicles, or to the county clerk.
Need help?).
However, at the time of the sale, the seller should complete
• Amount paid entry – A new line has been added to indicate
and give the purchaser Form DTF-802, Statement of
the amount paid with this report. The amount paid should
Transaction – Sale or Gift of Motor Vehicle, Trailer, All-Terrain
match the amount due. Penalty and interest will be due if the
Vehicle (ATV), Vessel (Boat), or Snowmobile. Form DTF-802
total amount due is not paid.
may be obtained from the Department of Motor Vehicles or
from the New York State Tax Department. See Tax Bulletin
• Paid preparer exclusion code requirement – If as a paid
Motor Vehicles, Vessels, and Trailers (TB-ST-590).
preparer you are not required to have a NYTPRIN, you must
provide a NYTPRIN exclusion code. See Paid preparer’s
For a detailed description of taxable and nontaxable items and
responsibilities.
services, see Publication 750, A Guide to Sales Tax in New York
State.
General information
When to file
A casual sale is an occasional or isolated taxable sale of tangible
personal property (items) or services by a person who is not in
Sales tax must be collected from the purchaser at the time of the
the business of selling taxable property or services.
sale and remitted within 20 days of the date of the sale.
Who must file this form
When do you collect and remit sales or use tax?
The following example illustrates when and how to make a
Every person making a casual sale of items subject to New York
report of casual sale.
State and local sales taxes must file this form. We suggest that the
seller give each purchaser a receipt that states the amount of sales
Example: Mr. Jones, who is not required to be registered to
tax collected on the sale.
collect sales tax, sells his lawn tractor to Mr. Smith for $800.
The following casual sales are exempt from sales and use tax:
This is the first item Mr. Jones has sold during the calendar
year. Since anticipated sales are obviously over $600, Mr. Jones
1. Sales by a person 16 years of age and over at his or her
collects the tax on $800 and gives Mr. Smith a receipt including
residence (for example, garage sales) if all of the following
the amount of sales tax paid. He remits the tax, together with the
conditions are met:
completed Form ST-131, to the address shown on Form ST-131,
A. neither the seller nor any member of the seller’s household
within 20 days from the date of sale.
is engaged in a trade or business where similar items are
sold; and
Line instructions
B. sales are conducted for three days or less in a calendar
Line 1 – Date item(s) was sold – Enter the date the item(s) was
year (sales on the fourth and subsequent days are subject
sold. This is the date when either the item(s) or money changed
to tax); and
hands, whichever occurred first.
C. sales are not expected to exceed $600 in a calendar year.
(If actual sales unintentionally exceed $600, the first $600
Line 2 – Description of item(s) sold – Briefly describe the
in that calendar year is exempt.)
item(s) sold.
2. Sales by a person under 16 years of age, if these sales do
Line 3 – Location where item(s) was sold or delivered – If
not exceed $600 in a calendar year. Sales by persons under
the item was delivered to an address other than the one listed
16 years of age are not limited to three days in a calendar
at the top of the report, enter the address (including the city and
year. However, the other instructions indicated above in
county) of delivery.
item 1 do apply.
Line 4 – Amount subject to sales tax – Enter the sale price
These exemptions do not apply to: sales at a private residence
of the item, including shipping and handling charges. See Tax
conducted by an auctioneer, sheriff, or other third party; sales
Bulletin Shipping and Delivery Charges (TB-ST-838).
held to liquidate an estate; multiple-residence garage sales; or
Line 5 – Tax rate – Enter the tax rate for the jurisdiction for the
the sale of motor vehicles, trailers, all-terrain vehicles, vessels,
address listed at the top of the report. If you were required to
or snowmobiles. For more information, see Tax Bulletin Sales
enter an address on line 2, enter the tax rate for that jurisdiction
From Your Home (TB-ST-807).
instead (see chart, New York State Sales and Use Tax Rates by
Jurisdiction).
You may not use this form:
• If you are registered, or required to register for New York State
Line 7 – Penalty and interest if you are filing or paying late –
sales tax purposes. Registered vendors must report all taxable
If you file this report late or make payment late, you must pay
sales and purchases subject to use tax on their regular sales
penalty and interest.
tax return.
You can estimate your penalty and interest by using our online
• To report the purchase of items or services where tax has not
Penalty and interest calculator, or you may call the Sales Tax
been paid. Use Form ST-130, Business Purchaser’s Report
Information Center to have a Tax Department representative
of Sales and Use Tax, Form ST-140, Individual Purchaser’s
estimate your penalty and interest for you (see Need help?).
Annual Report of Sales and Use Tax, Form ST-141, Individual
Purchaser’s Periodic Report of Sales and Use Tax, or the
Line 8 – Total amount due – Add lines 6 and 7 and enter the
appropriate personal income tax return.
result on line 8.
ST-131-I
Department of Taxation and Finance
Instructions for Form ST-131
(8/19)
Seller’s Report of Sales Tax Due on a Casual Sale
New
• On the sale of a motor vehicle, trailer, all-terrain vehicle,
vessel, or snowmobile that must be registered with or titled
• Casual sales and use tax Web File – You can now file
by the New York State Department of Motor Vehicles. Do
and pay your casual sales and use tax return online. Create
not collect the tax due. That tax is paid by the purchaser to
an Online Services account by visiting our website (see
the Commissioner of Motor Vehicles, or to the county clerk.
Need help?).
However, at the time of the sale, the seller should complete
• Amount paid entry – A new line has been added to indicate
and give the purchaser Form DTF-802, Statement of
the amount paid with this report. The amount paid should
Transaction – Sale or Gift of Motor Vehicle, Trailer, All-Terrain
match the amount due. Penalty and interest will be due if the
Vehicle (ATV), Vessel (Boat), or Snowmobile. Form DTF-802
total amount due is not paid.
may be obtained from the Department of Motor Vehicles or
from the New York State Tax Department. See Tax Bulletin
• Paid preparer exclusion code requirement – If as a paid
Motor Vehicles, Vessels, and Trailers (TB-ST-590).
preparer you are not required to have a NYTPRIN, you must
provide a NYTPRIN exclusion code. See Paid preparer’s
For a detailed description of taxable and nontaxable items and
responsibilities.
services, see Publication 750, A Guide to Sales Tax in New York
State.
General information
When to file
A casual sale is an occasional or isolated taxable sale of tangible
personal property (items) or services by a person who is not in
Sales tax must be collected from the purchaser at the time of the
the business of selling taxable property or services.
sale and remitted within 20 days of the date of the sale.
Who must file this form
When do you collect and remit sales or use tax?
The following example illustrates when and how to make a
Every person making a casual sale of items subject to New York
report of casual sale.
State and local sales taxes must file this form. We suggest that the
seller give each purchaser a receipt that states the amount of sales
Example: Mr. Jones, who is not required to be registered to
tax collected on the sale.
collect sales tax, sells his lawn tractor to Mr. Smith for $800.
The following casual sales are exempt from sales and use tax:
This is the first item Mr. Jones has sold during the calendar
year. Since anticipated sales are obviously over $600, Mr. Jones
1. Sales by a person 16 years of age and over at his or her
collects the tax on $800 and gives Mr. Smith a receipt including
residence (for example, garage sales) if all of the following
the amount of sales tax paid. He remits the tax, together with the
conditions are met:
completed Form ST-131, to the address shown on Form ST-131,
A. neither the seller nor any member of the seller’s household
within 20 days from the date of sale.
is engaged in a trade or business where similar items are
sold; and
Line instructions
B. sales are conducted for three days or less in a calendar
Line 1 – Date item(s) was sold – Enter the date the item(s) was
year (sales on the fourth and subsequent days are subject
sold. This is the date when either the item(s) or money changed
to tax); and
hands, whichever occurred first.
C. sales are not expected to exceed $600 in a calendar year.
(If actual sales unintentionally exceed $600, the first $600
Line 2 – Description of item(s) sold – Briefly describe the
in that calendar year is exempt.)
item(s) sold.
2. Sales by a person under 16 years of age, if these sales do
Line 3 – Location where item(s) was sold or delivered – If
not exceed $600 in a calendar year. Sales by persons under
the item was delivered to an address other than the one listed
16 years of age are not limited to three days in a calendar
at the top of the report, enter the address (including the city and
year. However, the other instructions indicated above in
county) of delivery.
item 1 do apply.
Line 4 – Amount subject to sales tax – Enter the sale price
These exemptions do not apply to: sales at a private residence
of the item, including shipping and handling charges. See Tax
conducted by an auctioneer, sheriff, or other third party; sales
Bulletin Shipping and Delivery Charges (TB-ST-838).
held to liquidate an estate; multiple-residence garage sales; or
Line 5 – Tax rate – Enter the tax rate for the jurisdiction for the
the sale of motor vehicles, trailers, all-terrain vehicles, vessels,
address listed at the top of the report. If you were required to
or snowmobiles. For more information, see Tax Bulletin Sales
enter an address on line 2, enter the tax rate for that jurisdiction
From Your Home (TB-ST-807).
instead (see chart, New York State Sales and Use Tax Rates by
Jurisdiction).
You may not use this form:
• If you are registered, or required to register for New York State
Line 7 – Penalty and interest if you are filing or paying late –
sales tax purposes. Registered vendors must report all taxable
If you file this report late or make payment late, you must pay
sales and purchases subject to use tax on their regular sales
penalty and interest.
tax return.
You can estimate your penalty and interest by using our online
• To report the purchase of items or services where tax has not
Penalty and interest calculator, or you may call the Sales Tax
been paid. Use Form ST-130, Business Purchaser’s Report
Information Center to have a Tax Department representative
of Sales and Use Tax, Form ST-140, Individual Purchaser’s
estimate your penalty and interest for you (see Need help?).
Annual Report of Sales and Use Tax, Form ST-141, Individual
Purchaser’s Periodic Report of Sales and Use Tax, or the
Line 8 – Total amount due – Add lines 6 and 7 and enter the
appropriate personal income tax return.
result on line 8.
Page 2 of 3 ST-131-I (8/19)
Line 9 – Amount paid – Enter the amount being paid with
Privacy notification
this report, which should match the total amount due on line 8.
New York State Law requires all government agencies that
Penalty and interest will be due if the total amount due is not
maintain a system of records to provide notification of the legal
paid.
authority for any request for personal information, the principal
purpose(s) for which the information is to be collected, and
Fee for payments returned by banks
where it will be maintained. To view this information, visit our
website, or, if you do not have Internet access, call and request
If your payment is returned by a bank, the Tax Department is
Publication 54, Privacy Notification. See Need help? for the Web
allowed by law to charge a $50 fee for nonpayment. However,
address and telephone number.
if the payment is returned as a result of an error by the bank
or department, the department will not charge the fee. If your
payment is returned, we will send a separate bill for $50 for
Need help?
each return or other tax document associated with the returned
payment.
www.tax.ny.gov
Visit our website at
Paid preparer’s responsibilities
• get information and manage your taxes online
Under the law, all paid preparers must sign and complete the
• check for new online services and features
paid preparer section of the form. Paid preparers may be subject
to civil and/or criminal sanctions if they fail to complete this
Telephone assistance
section in full.
Sales Tax Information Center:
518-485-2889
When completing this section, enter your New York tax preparer
To order forms and publications:
518-457-5431
registration identification number (NYTPRIN) if you are required
Text Telephone (TTY) or TDD
Dial 7-1-1 for the
to have one. If you are not required to have a NYTPRIN, enter
equipment users
New York Relay Service
in the Excl. code box one of the specified 2-digit codes listed
below that indicates why you are exempt from the registration
requirement. You must enter a NYTPRIN or an exclusion code.
Also, you must enter your federal preparer tax identification
number (PTIN) if you have one; if not, you must enter your
Social Security number.
Code Exemption type
Code Exemption type
01
Attorney
02
Employee of attorney
03
CPA
04
Employee of CPA
05
PA (Public Accountant)
06
Employee of PA
07
Enrolled agent
08
Employee of enrolled agent
09
Volunteer tax preparer
10
Employee of business
preparing that business’
return
See our website for more information about the tax preparer
registration requirements.
Be sure to keep a copy of your completed report for your
records.
Where to file
Send the completed report and a check or money order payable in
U.S. funds to New York State Sales Tax for the tax, plus any
penalty and interest due, to:
NYS SALES TAX PROCESSING
PO BOX 15173
ALBANY NY 12212-5173
Private delivery services – See Publication 55, Designated
Private Delivery Services, if not using U.S. Mail.
(continued)
ST-131-I (8/19) Page 3 of 3
New York State Sales and Use Tax
Rates by Jurisdiction
The tax rates below are effective as of August 1, 2019
County or other jurisdiction % rate County or other jurisdiction % rate County or other jurisdiction % rate County or other jurisdiction % rate
New York State only
4
Franklin
8
Niagara
8
Schuyler
8
Albany
8
Fulton – except
8
Oneida – except
Seneca
8
Allegany
Gloversville (city)
8
Rome (city)
*Staten Island –
*Bronx –
Johnstown (city)
8
Utica (city)
see New York City
see New York City
*Brooklyn –
see New York City
Genesee
8
Onondaga
8
Steuben
8
Broome
8
Greene
8
Ontario
*Suffolk
8⅝
Cattaraugus – except
8
Hamilton
8
*Orange
8⅛
Sullivan
8
Olean (city)
8
Herkimer
Orleans
8
Tioga
8
Salamanca (city)
8
Jefferson
8
Oswego – except
8
Tompkins – except
8
Cayuga – except
8
*Kings (Brooklyn) –
Oswego (city)
8
Ithaca (city)
8
Auburn (city)
8
Otsego
8
Ulster
8
see New York City
Chautauqua
8
Lewis
8
*Putnam
8⅜
Warren – except
7
Chemung
8
Livingston
8
*Queens –
Glens Falls (city)
7
see New York City
Chenango – except
8
Madison – except
8
Rensselaer
8
Washington
7
Norwich (city)
8
Oneida (city)
8
*Richmond (Staten Island) –
Wayne
8
Clinton
8
*Manhattan –
see New York City
*Westchester – except
8⅜
see New York City
Columbia
8
Monroe
8
*Rockland
8⅜
*Mount Vernon (city)
8⅜
Cortland
8
Montgomery
8
St. Lawrence
8
*New Rochelle (city)
8⅜
Delaware
8
*Nassau
8⅝
Saratoga – except
7
*White Plains (city)
8⅜
*Dutchess
8⅛
*New York (Manhattan) –
Saratoga Springs (city)
7
*Yonkers (city)
8⅞
Erie
Schenectady
8
Wyoming
8
see New York City
Essex
8
*New York City
8⅞
Schoharie
8
Yates
8
*Rates in these jurisdictions include ⅜% imposed for the benefit of the Metropolitan Commuter Transportation District.
Page of 3