To: Richard Joslin
From: Jeffrey Epstei
Sent Thur 4/10/2014 9:01:40 PM
Subject: Re: per ST 140 instructions
this relates to no amdend return, for nys,
On Thu, Apr 10, 2014 at 3:56 PM, Richard Joslin > wrote:
Individuals. estates. or trusts. who have reported and paid sales or use tax on their New York State personal income tax return may not
redetermine the amount of use tax they owe by filing an amended New York State personal income tax return. If the amount of sales or use
tax due is greater than the amount paid with your onginal New York State personal income tax return, you must report the additional
amount of sales or use tax due on Form ST-140. If you wish to request a refund of any sales or use tax you originally paid with the personal
income tax return, you must file Form AU-11. Application for Credit or Refund of Sales or Use Tex.
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