Example 1:A resident of New York purchases a camera outside of New York and subsequently brings the camera into New York. The resident is required to file the Purchaser's Report of Sales and Use Tax and remit the New York State and local use tax due on the purchase within 20 days of bringing the camera into New York.
Example 2:A resident of a county with a combined State and local tax rate of 7% purchases a television in a county with a combined State and local tax rate of 5%, and subsequently returns with the television to the county of residence. The resident is required to file a Purchaser's Report of Sales and Use Tax and pay the additional tax (based on the difference in the tax rates) within 20 days from the date the property was brought into the county of residence.
Example 3:A resident of New York receives his mail order purchase of fishing equipment on September 1, 1990 from a company located outside the state. The resident must file a Purchaser's Report of Sales and Use Tax and remit the appropriate New York State and local use tax by September 21, 1990.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 531.6