If you are not filing a New York State income tax return If you are an individual, estate, or trust that is a New York resident for sales and use tax purposes and you are not filing a New York State personal income tax return or fiduciary income tax return, you must pay any sales and use tax you owe by filing Form ST-140, Individual Purchaser’s Annual Report of Sales and Use Tax, for the period covered by your tax year for federal income tax purposes. Form ST-140 is due on the date your federal income tax return is due, without regard to extensions of time to file. If no federal income tax return is required to be filed, Form ST-140 is due on the date your federal return would have been due, without regard to extensions of time to file.