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Online Services will be down for improvements from 5 p.m. on December 4 until 10 a.m. on December 8.

During this timeframe, you will be unable to create, log in to, or complete any transactions in your Online Services account.
   
If you must file during this timeframe, you may file a paper form. If you must pay a bill, use our Quick Pay application, which does not require you to log in. If you received an income request letter (Form RP-5300-WSC), use our STAR Income Worksheet tool.
   
To learn about the upcoming improvements and stay up to date, see December 2025 changes to Online Services and subscribe to receive Online Services emails.

Use tax and casual sales

Use tax and casual sales
Form number Instructions Form title
ST-130 ST-130-I (Instructions) Business Purchaser's Report of Sales and Use Tax
ST-131 ST-131-I (Instructions) Seller's Report of Sales Tax Due on a Casual Sale
ST-140 (2023)  ST-140-I (2023) (Instructions) Individual Purchaser's Annual Report of Sales and Use Tax. This form is obsolete. See Form ST-141. 
ST-140 (2022)  ST-140-I (2022) (Instructions) Individual Purchaser's Annual Report of Sales and Use Tax. This form is obsolete. See Form ST-141. 
ST-140 (2021)  ST-140-I (2021) (Instructions) Individual Purchaser's Annual Report of Sales and Use Tax. This form is obsolete. See Form ST-141. 
ST-140 (2020)  ST-140-I (2020) (Instructions) Individual Purchaser's Annual Report of Sales and Use Tax. This form is obsolete. See Form ST-141. 
ST-141  ST-141-I (Instructions) Individual Purchaser's Periodic Report of Sales and Use Tax

Other information

Updated: