Article: 50526

Overview 

If you purchased goods or services from out-of-state sellers, online retailers, or tax-free merchants, and did not pay New York State and local sales tax at the time of purchase, you may owe use tax. New York requires residents to self-report and pay use tax on these purchases using Form IT-135 – Sales and Use Tax Report as part of your Form IT-201 (resident return) or Form IT-203 (nonresident/part-year return). 

Who Should You File IT-135? 

You should complete and file Form IT-135 if: 

• You made taxable purchases, and no sales tax was collected, 

• You bought from internet or out-of-state retailers, 

• You received gifts of taxable goods from out-of-state sources, or 

• You owe additional tax on leased property, artwork, electronics, etc. 

Note: If you did not make any such purchases, you are still required to enter “0” to affirm that no use tax is due. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form.

3. In the dropdown menu, select New York. 

4. Click on the Other tab. 

5. Select IT-135 – Sales and Use Tax Report to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see: https://www.tax.ny.gov/pdf/current_forms/it/it135.pdf