New York Sales and Use Tax Report For Purchases of Items and Services Costing $25,000 or More

Sales and Use Tax Report For Purchases of Items and Services Costing $25,000 or More
Form IT-135 Sales and Use Tax Report For Purchases of Items and Services Costing $25,000 or More Tax Year 2023
IT-135

Department of Taxation and Finance

Sales and Use Tax Report for
Purchases of Items and Services
Costing $25,000 or More

Submit this form with Form IT‑201, IT‑203, IT‑205, ST-140, or ST-141. (See instructions on back.)
	Name as shown on income tax return or sales and use tax return	

Social Security or employer identification number

	Spouse’s name as shown on income tax return, if applicable	

Spouse’s Social Security number

Complete columns A through G for each item or service costing $25,000 or more (excluding shipping and handling) on which you owe
sales or use tax.
A
Date item or
service was
delivered/brought
into New York

B
Description of
item or service
purchased

C
Seller’s name and address

D
Delivery address and
address of use (if different
from delivery address)

E
Purchase price

F
Tax paid to
another taxing
jurisdiction, if
any

G
Tax due
to NYS

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	 1	 Enter the total sales or use tax due on purchases not listed above......................................................................... 	 1	

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	 2	 Total sales or use tax (total the column G amounts; this must equal the sales or use tax reported on your return)................ 	 2	

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135001230094

IT-135 (2023) (back)

Instructions

Purpose of Form IT-135

You must complete and submit this form if:
•	 the sales or use tax reported on your income tax return
(Form IT-201, IT-203, or IT-205) is $1,700 or more, or
•	 the sales or use tax reported on your individual
purchaser’s annual or periodic report of sales and use
tax (Form ST-140 or ST-141) is for one or more items or
services costing $25,000 or more each, excluding any
charges for shipping and handling.
For information on sales and use taxes and who may report
and pay these taxes on their income tax return or sales and
use tax return, see the instructions for Form IT-201, IT-203,
or IT-205. Also see TB-ST-913, Use Tax for Individuals
(including Estates and Trusts).

Specific instructions
Name(s) and Social Security number(s) (SSN) or
employer identification number (EIN)

Enter your name and SSN, or the EIN, exactly as they
appear on your income tax or sales and use tax return with
which you are submitting this form. Enter your spouse’s
name and SSN, if applicable.
You must complete columns A through G for each item or
service costing $25,000 or more, excluding any charges for
shipping and handling, on which you owe sales or use tax.

Column C – Seller’s name and address

Enter the name and address of the seller from which you
purchased the item or service. If you purchased the item or
service over the Internet, also include the Internet address of
the seller in this column.

135002230094

Column D – Delivery address and address of use

Enter the address to which the item or service was delivered
and the location of use, if different from the delivery address.

Column E – Purchase price

Enter the purchase price from Worksheet 2, column A, or
Worksheet 3, column A, of Form ST‑140 or ST‑141. For more
information about computing the purchase price subject to
sales or use tax, see the instructions for Form ST-140 or
ST-141.

Column F – Tax paid to another taxing jurisdiction

Enter the amount of tax paid, if any, to another taxing
jurisdiction from Worksheet 2, column D, or Worksheet 3,
column D, of Form ST‑140 or ST‑141. For more information,
see the instructions for Form ST-140 or ST-141.
Line 1 – Enter the total sales or use tax due for all other
items or services costing less than $25,000 each.
Line 2 – Total the column G amounts. This amount must
match the sales or use tax amount reported on your income
tax return or sales and use tax return.
Submit this form with your Form IT‑201, IT‑203, IT‑205,
ST‑140, or ST‑141. If you need more space, use additional
sheets that have the same format and information as the
chart on the front page of this form. Be sure to include your
name(s) or the name of the estate or trust (as shown on your
income tax or sales and use tax return) and SSN(s) or EIN(s)
on all additional sheets.