You may also owe state and local sales or use tax if you are a resident of New York State at the time of purchase and you purchase any of the following outside the state: - property you bring into New York State for use here; - a service performed on property outside New York State and you bring that property into New York State for use here; or - a service (such as an information service)you bring into New York State for use here.

However, you are not required to pay state or local sales or use tax on any property or service that you bring into New York State which you purchased outside of the state before you became a resident of New York State. You may owe an additional local tax if you are a resident of a locality (county or city) at the time of purchase and you: - bring property into that locality which you purchased in another area in New York State that has a lower tax rate; - bring property into that area on which you had a taxable service performed in another locality in New York State that has a lower tax rate; or - bring a service (such as an information service) into that locality which you purchased in another area in New York State that has a lower tax rate. However, you are not required to pay any additional local tax on any property or service that you bring into a locality in New York State that you purchased outside that locality before you became a resident of that area.

Note: For purposes of these sales and use tax instructions, the word tax will be used to refer to either the sales tax or the use tax, or both.

See the NY State Web Site, or our knowledge base for more information.

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