Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, is a New York tax form used when a taxpayer, estate, or trust must report sales or use tax on large purchases. The form applies to items or services that cost $25,000 or more each, not counting shipping and handling charges, when sales or use tax is still owed to New York State. It is also required when the sales or use tax reported on a New York income tax return is $1,700 or more, or when Form ST-141 reports sales or use tax for one or more purchases that meet the $25,000 threshold. Form IT-135 helps the tax department see the details behind large taxable purchases, including when the item or service entered New York, what was purchased, who sold it, where it was delivered or used, the purchase price, any tax already paid elsewhere, and the final tax due to New York. In simple terms, this form supports the sales or use tax amount reported on the taxpayer’s main income tax return or sales and use tax return.
How To File Form IT-135
File Form IT-135 with the return that reports the sales or use tax. This may be Form IT-201, Form IT-203, Form IT-205, or Form ST-141, depending on the taxpayer and filing situation.
Use Form IT-201 if you are filing as a New York resident individual. Use Form IT-203 if you are filing as a nonresident or part-year resident. Use Form IT-205 if the reporting taxpayer is an estate or trust. Use Form ST-141 if you are filing an individual purchaser’s periodic sales and use tax report.
If you need more room than the form provides, prepare extra sheets using the same column format as the main chart. Each additional sheet should include the same taxpayer name information and Social Security number or employer identification number used on the return filed with the form.
Before filing, check that the total sales or use tax amount on Form IT-135 agrees with the sales or use tax amount shown on the return you are submitting. A mismatch can delay processing or cause questions.
How To Complete Form IT-135
Taxpayer Information Section
Name As Shown On Income Tax Return Or Sales And Use Tax Return: Enter the taxpayer’s name exactly as it appears on the return filed with Form IT-135. If the filer is an estate or trust, enter the estate or trust name exactly the same way it appears on the related return.
Social Security Or Employer Identification Number: Enter the Social Security number for an individual taxpayer. If the filer is an estate or trust, enter the employer identification number.
Spouse’s Name As Shown On Income Tax Return, If Applicable: If a spouse is included on the income tax return, enter the spouse’s name exactly as it appears on that return. Leave this blank if it does not apply.
Spouse’s Social Security Number: Enter the spouse’s Social Security number if a spouse is listed on the return. Leave this field blank if there is no spouse listed.
Purchase Reporting Chart
Complete Columns A through G for each item or service that cost $25,000 or more, excluding shipping and handling, if sales or use tax is owed on that purchase.
Each row should report one qualifying item or service. If you have more qualifying purchases than the form has space for, continue the same format on an extra sheet.
Column A, Date Item Or Service Was Delivered Or Brought Into New York: Enter the date the item or service was delivered in New York or brought into New York for use. Use the correct date for each separate purchase.
Column B, Description Of Item Or Service Purchased: Write a clear description of what was bought. Use enough detail to identify the item or service, such as jewelry, artwork, equipment, vehicle, furniture, renovation service, or another taxable purchase.
Column C, Seller’s Name And Address: Enter the seller’s full name and mailing address. If the purchase was made online, also include the seller’s website or internet address in this column.
Column D, Delivery Address And Address Of Use, If Different From Delivery Address: Enter the address where the item or service was delivered. If the item or service is used at a different location, also enter the address where it is used.
Column E, Purchase Price: Enter the taxable purchase price for the item or service. Do not include shipping and handling if those charges are excluded from the $25,000 threshold. Use the purchase price calculated from the related sales and use tax worksheet if you are preparing Form ST-141.
Column F, Tax Paid To Another Taxing Jurisdiction, If Any: Enter any sales or use tax already paid to another state, locality, or taxing authority for the same purchase. If no tax was paid elsewhere, enter zero or leave the amount as 0.00, depending on how you are preparing the form.
Column G, Tax Due To NYS: Enter the sales or use tax still due to New York State for that specific item or service after accounting for any allowable tax paid to another taxing jurisdiction.
Line By Line Instructions
Line 1: Enter the total sales or use tax due on taxable purchases that are not listed in the chart above because each item or service cost less than $25,000. This line is for smaller purchases that still create New York sales or use tax due.
Line 2: Add all amounts in Column G for the listed purchases, then include the amount from Line 1. Enter the total sales or use tax here. This total must match the sales or use tax amount reported on the income tax return or sales and use tax return filed with Form IT-135.
Additional Sheet Instructions
If the chart does not provide enough rows, attach additional sheets. Use the same Columns A through G so the extra information follows the same format as the form.
On each extra sheet, include the taxpayer’s name, spouse’s name if applicable, Social Security number, spouse’s Social Security number if applicable, or the estate or trust name and employer identification number. These details must match the return filed with Form IT-135.
Final Review Before Filing
Review the form before submitting it. Make sure each purchase of $25,000 or more is listed separately, the seller information is complete, the delivery and use addresses are clear, and the purchase price is entered correctly. Confirm that any tax paid to another taxing jurisdiction is reported only when it applies. Finally, check that Line 2 matches the sales or use tax amount on the return you are filing with Form IT-135. A complete and accurate form makes it easier to support the sales or use tax reported on your New York return.