When and how does a corporation, partnership, LLC, or LLP pay the tax to the Tax Department?

A corporation, partnership (including limited liability partnership (LLP)), or limited liability company (LLC) operating in New York State that is not registered or required to be registered for sales tax purposes must report its use tax liability by filing Form ST-130, Business Purchaser’s Report of Sales and Use Tax. The use tax is due within 20 days from the date the property or service purchased is first brought or delivered into New York State (or into a jurisdiction within the state where you have a business location with a higher tax rate than the rate originally paid).

Example: A travel agency located in New York State is a corporation. It is not registered or required to be registered for sales tax purposes. The corporation purchases a computer over the Internet from a seller located outside New York State, who did not collect New York State sales tax from the corporation. The seller has the computer delivered to the travel agency’s office in New York. Sales tax on the purchase must be paid directly to the Tax Department using the Form ST-130 within 20 days of its delivery to the agency.