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Department of Taxation and Finance

Form ST-130, Business Purchaser's Report of Sales and Use Tax

Use Casual Sales and Use Tax Web File to file Form ST-130, Business Purchaser's Report of Sales and Use Tax, online—it's free, no additional software needed.

Note: You cannot use Casual Sales and Use Tax Web File to report the supplemental sales and use tax on vapor products. You must use paper Form ST-130, Business Purchaser’s Report of Sales and Use Tax.

Do not file Form ST-130, Business Purchaser's Report of Sales and Use Tax, if you are required to register for sales tax with New York State, are reporting on nonbusiness purchases, or are reporting on the purchase of a motor vehicle, trailer, all-terrain vehicle, vessel (boat), or snowmobile that must be registered or titled by the New York State Department of Motor Vehicles

Get started

You will need the following information at hand:

  • the purchase price of the item or service
  • the date you purchased (or first brought into New York State) the item or service
  • the jurisdiction where you purchased or used the item or service
  • your bank account number and routing number
  • any documents that support your transaction (receipts, shipping documents)

Ready?

  1. Log in or create a Business Online Services account.
  2. Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
  3. Select Sales tax - file and pay, then select Casual sale web file from the expanded menu to begin filing.

Log in to Web File            Create an account

 Not ready to file electronically?

Continue to paper Form ST-130, Business Purchaser's Report of Sales and Use Tax.

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