When you purchase taxable property or services from a seller (vendor) that is typically located in New York State and take delivery in New York State, the vendor should collect state and local sales tax due and send it to the Tax Department. However, you are responsible for paying the tax directly to the

Tax Department under the following three circumstances:

• Deliveries into New York State without collection of sales tax

  You owe state and local sales tax if you purchase taxable property or a taxable service that is delivered to you in New York State without payment of New York State and local tax to the seller, such as through the Internet, by catalog, from television shopping channels, or on an Indian reservation.

• Purchases of property or services outside New York State with subsequent use in New York State

  You may also owe New York State and local use tax if you are a resident of New York State at the time you purchase any of the following outside New York State:

• Property you bring into New York State for use in New York State;

• A service performed on property outside New York State, and you bring the property into New York State for use here; or

• A service (such as a protective or detective service) provided to you within New York State.

However, you are not required to pay state and local use tax on any property or service performed on property that you purchased outside the state before you became a resident of New York State.

  
You may be eligible for a credit for sales or use tax paid to another state. See Publication 39, a Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States.Additional local tax

You may owe an additional local tax if you are a resident of a locality (county or city) at the time of purchase and you make any of the following transactions in a locality that has a lower tax rate than the locality where you are a resident for sales and use tax purposes:

• purchase property and then bring the property into the locality where you are a resident;

• have a taxable service performed on property and then bring the serviced property into the locality where you are a resident; or

• purchase a service (such as an information service) in one locality

and then you use the service (information) in the locality where you are a resident.

However, you are not required to pay any additional local tax on any property or service that you bring into a locality in New York State that you purchased outside that locality before you became a resident of that locality.