The following are examples of when a New York State resident must pay tax directly to the Tax Department. These examples apply when the seller of the property or service did not collect New York State or local sales tax from you, or did not collect the local tax using the rate for the locality in which you live.

• You buy furniture in Massachusetts and you bring it back to New York State for use in your residence.

• You take your stereo equipment to Connecticut to be repaired; after it has been fixed, you bring it back to New York for use in your residence.

• You order a bedspread over the Internet from a vendor located in Georgia and it is delivered by mail for your use in New York State.

• You send your watch to a repair shop in Pennsylvania to be repaired.

The repaired watch is returned by mail to your residence in New York State.

• You purchase a piece of jewelry and pay sales tax in a locality in New York State at a lower tax rate than the rate in the locality where you live. When you bring the jewelry back to the locality where you live, you will owe tax for the difference between the rate in the locality where you live and the rate in the locality where you purchased the jewelry and paid sales tax.

• You picked up your radio that you had repaired in a locality in New York State with a lower sales tax rate than the rate for the locality in which you live. You will owe tax for the difference between the rate in the locality where you live and the rate in the locality where you had the radio repaired.

The following are examples of when a business located in New York State must pay tax directly to the Tax Department. These examples apply when the seller did not collect New York State sales tax from the business.

• The business buys office supplies in New Jersey and brings them back to New York State for use in the business.

• The business orders office equipment through a catalog from a vendor located in Michigan. The equipment is shipped by common carrier to the business in New York State.

• The business sends a fax machine to New Jersey to be repaired. The repaired fax machine is returned by common carrier to the business in New York State.

• The business purchases and pays sales tax on office equipment and supplies in a locality in New York State with a lower tax rate than the rate in the locality in New York State in which the business is located.

When the business brings the equipment and supplies to its office, it will owe tax for the difference between the rates in the locality where the office is located and the rate in the locality where the business purchased the equipment and supplies.

• The business picks up and pays sales tax on a printer that it had repaired at a business in a locality in New York State which has a lower sales tax rate than the rate in the locality where the business is located. The business will owe tax for the difference between the rate in the locality where the business is located and the rate in the locality where the business had the printer repaired.

• The business takes its computer to Pennsylvania to be repaired. The business then picks it up and returns it to its office in New York State.

The business owes tax on the cost of the repairs when it brings the computer back to New York State for use in the business.

• A dentist located in New York State buys equipment from a dental supply company in another state, and has the equipment delivered to the New York office. The dentist will owe tax at the rate in the locality in New York State where the office is located.