New York has had a use tax and a form for reporting it for years, but it wasn't related to income tax until this year. Serious budget problems, like every other locality in the country is experiencing, prompted the addition of a line item on the income tax form for reporting use tax. You have three options in NY: 1. Report $0 - no out-of-state purchases 2. Use a table to calculate a use tax based on your income. You can think of it as a surtax since it has nothing to do with purchases. 3. Calculate a tax based on actual purchase records. This essentially includes the separate use tax form in the income tax purchase. The instuctions include a warning for those who have made purchases on trips outside the country that the US Customs office provides the state with a copy of any customs declaration list you filled out on return.

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