Recent newspaper articles about New York Sales and Use Taxes and the indictment of L. Dennis Kozlowski focus attention on one aspect of use taxes on purchases made by residents of New York.[1]� In the past, the State Tax Department has pursued those who passed through U.S. Customs with items purchased abroad and brought into New York.[2]� It has also asserted tax on the use of a private airplane hangered in New Jersey by a resident of New York when the plane was used a few times in New York.[3]�
The use tax applies to any tangible personal property that a resident exercises any right or power over including “receiving, storage or any keeping or retention for any length of time” in New York.[4]� While its application is very broad, taxpayer awareness and compliance are, to say the least, not widespread.
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