Updated October 24, 2026. Quick answer: Line 59 of the New York Form IT-201 is where the booklet has you report sales or use tax on purchases made without New York sales tax being collected. The booklet prints a sales and use tax chart for small purchases and sends larger or business-related ones to Form ST-141. The line cannot be left blank, and the total flows into line 61.
What this line does
The form labels the line “Sales or use tax (do not leave blank)”, on page 3 of the IT-201. The booklet’s heading is “Line 59: Sales or use tax”, and its first sentence is “Report your sales or use tax liability on this line.” See New York Form IT-201 line by line for the other lines of the return.
Who it applies to
The booklet describes the situation this way: “You owe sales or compensating use tax if you:” followed by two bullets, shown in the table below. It also says “you may be a resident for sales tax purposes even though you may not be a resident for income tax purposes.”
What the instructions say
| Line | What the form says |
|---|---|
| Opening | “Report your sales or use tax liability on this line.” |
| First bullet | “purchased an item or service subject to tax that is delivered to you in New York State without payment of New York State and local tax to the seller; or” |
| Second bullet | “purchased an item or service outside New York State that is subject to tax in New York State (and you were a resident of New York State at the time of purchase) with subsequent use in New York State.” |
| Residents | “For sales and use tax purposes, a resident includes persons who have a permanent place of abode in the state.” |
| Not for business purchases | “any sales and use tax on business purchases if the business is registered for sales and use tax purposes.” |
| Not for motor vehicles | “any unpaid sales and use tax on motor vehicles, trailers, all-terrain vehicles, vessels, or snowmobiles.” |
| Motor vehicle tax is paid to | “This tax is paid directly to the Department of Motor Vehicles (DMV).” |
| Example 1 | “You purchased a computer over the Internet that was delivered to your house in Monroe County, New York, from an out-of-state company and did not pay sales tax to that company.” |
| Example 2 | “You purchased a book on a trip to New Hampshire that you brought back to your residence in Nassau County, New York, for use there.” |
| Form ST-141 credit note | “You may be entitled to a credit for sales tax paid to another state.” |
| Using the chart | “You may use this chart for purchases of items or services costing less than $1,000 each (excluding shipping and handling).” |
| Chart not for business | “You may not use this chart for purchases related to a business, rental real estate, or royalty activities, regardless of the amount.” |
| Instead of Form ST-141 | “you may report the amount you owe on your personal income tax return rather than filing Form ST-141.” |
| When Form ST-141 is required | “You must use Form ST-141 to calculate your sales and use tax liability to be reported on this return if any of the following apply:” |
| Form ST-141 entry | “Include the amount from Form ST-141, line 7, on Form IT-201, line 59. Do not submit Form ST-141 with your return.” |
| Form IT-135 | “If the amount reported on line 59 is $1,700 or more, you must complete Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and submit it with your return.” |
| No entry needed | “If you do not owe any sales or use tax, you must enter 0 on line 59. Do not leave line 59 blank.” |
The booklet also names Tax Bulletin TB-ST-913 for further reading: “For additional information on when you may owe sales or use tax to New York, see Tax Bulletin, Use Tax for Individuals (including Estates and Trusts) (TB-ST-913).”
The figures the form prints
Three dollar figures sit inside single running sentences and are quoted in the table above: “costing less than $1,000 each (excluding shipping and handling)” for the chart, and “If the amount reported on line 59 is $1,700 or more” for the Form IT-135 requirement, with “Costing $25,000 or More” in the form’s title. The Sales and use tax chart itself is a multi-row table printed in the booklet just below the paragraph about local tax, and this page does not read or reproduce its amounts. Find your federal adjusted gross income on line 19, then use the chart in your own booklet.
Where the result goes next
The line 59 amount is added on the line below it: line 61 of the form reads “Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT, and voluntary contributions (add lines 46, 58, 59, and 60)”. For related state tax pages, see New York retirement taxes and the federal Form 1040 line 16 and Form 1040 line by line pages.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, and Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, for tax year 2025, the current file the New York State Department of Taxation and Finance served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Leaving the line empty when there is nothing to report. The booklet says “you must enter 0 on line 59. Do not leave line 59 blank.”
- Using the chart for business or rental purchases. The booklet says “You may not use this chart for purchases related to a business, rental real estate, or royalty activities, regardless of the amount.”
- Reporting vehicle tax on this line. The booklet says the line may not be used for “any unpaid sales and use tax on motor vehicles, trailers, all-terrain vehicles, vessels, or snowmobiles.”
Related: New York retirement taxes, Form 1040 line 16, and Form 1040 line by line.
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Answer againSources
- Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Related official page (not quoted): New York State Department of Taxation and Finance, personal income tax forms and instructions page: www.tax.ny.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.