Instructions for Form ST-119.2
Application for an Exempt
Read these instructions carefully and complete all applicable sections on
the form. We cannot process an incomplete application.
Note: In addition to applying for an Exempt Organization Certicate to
make exempt purchases, if your organization makes sales through a
shop or store, or a restaurant, tavern, or other similar establishment,
it must register for sales tax purposes and collect and remit sales tax.
Also, your organization must register for sales tax purposes and collect
and remit sales tax if it makes any of the following sales, whether or not
made from a shop or store:
• any lease or rental of tangible personal property;
• any utility service described in Tax Law section 1105(b);
• any service to real property described in Tax Law section 1105(c)(5); and
• any tangible personal property where the sale is made by remote
means, such as by telephone, mail order (including email), over the
Internet, or by other similar methods, provided the sales are made
with a degree of regularity, frequency, and continuity.
• Also, if the organization sells parking services or operates a hotel or
makes amusement charges, it must register for sales tax purposes
and collect and remit tax.
• To register for sales tax purposes, visit the New York Business
Express at www.businessexpress.ny.gov to obtain a Certicate of
Who should le this form
An organization described in Tax Law section 1116(a)(4), 1116(a)(5),
1116(a)(7), 1116(a)(8), or 1116(a)(9), should le Form ST-119.2 to apply
for an Exempt Organization Certicate. If the Tax Department issues
you an Exempt Organization Certicate, you may make tax-exempt
Agencies of the United States and of New York State and its political
subdivisions should not use this form. They may make tax-free
purchases by presenting vendors with governmental purchase orders.
Units of the Boy Scouts of America and the Girl Scouts of the USA
should contact their local councils for the procedures they must follow to
establish sales tax exemption.
New York State Tax Law does not provide sales tax exemptions to other
states or their political subdivisions.
Where to le
Mail your completed application and all attachments to:
NYS TAX DEPARTMENT
SALES TAX EXEMPT ORGANIZATIONS UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Refunds for sales tax previously paid
Once you establish your exempt status, you may be entitled to a
refund of sales tax you previously paid if you met the requirements for
exemption when the purchases were made. However, if you had to
amend documents or change operations to qualify for exemption, you
are not entitled to a refund of taxes paid before the effective date of the
Use Form AU-11, Application for Credit or Refund of Sales or Use Tax,
to request a refund. Keep sales slips and invoices to support your claim.
Refunds are generally subject to a three-year statute of limitations.
Enter all applicable information and attach the requested documents.
Documents submitted with this application will not be returned, so be
sure to keep copies.
Enter the organization’s legal name (as it appears in its organizing
documents), telephone number, physical address, and mailing address.
Enter the name, title, telephone number, email address, and fax number
of the person to contact if we need more information or documentation
to make our determination. If the person is someone other than a trustee
or ofcer of the organization, this application must be accompanied by
a power of attorney executed by an authorized ofcer before we can
provide any information on the status of the application to the contact
person. Use Form ST-119.4, Application for an Exempt Organization
Certicate Power of Attorney.
If unincorporated, enter the date organized (i.e., the date that the
organizing documents were formally adopted). If incorporated, enter
the date the articles of incorporation were led with the appropriate
Enter your federal employer identication number. (This number is not
proof of federal exemption as required on lines 8 and 9 below.)
Line 1a – Mark an X in the box on line 1a and any applicable additional
boxes to indicate the purpose for which you are claiming exempt status
if you are applying under Tax Law section 1116(a)(4). In addition to being
organized for one or more of the listed activities, you must meet the
• No part of the organization’s net income can benet private
shareholders or individuals.
• The organization cannot, as a substantial part of its activities, attempt
to inuence legislation. (If you have established federal exemption
under Internal Revenue Code (IRC) section 501(c)(3), that section will
govern the extent of legislative activities permissible. If not, the Tax
Department will make the determination.)
• The organization cannot participate, directly or indirectly, in political
campaigns for or against candidates for public ofce.
• The organization’s assets must be dedicated to its exempt purposes.
If it is dissolved or terminated, the assets must be distributed to
further one or more exempt purposes or to a federal, state, or local
government for a public purpose.
• If organized to foster national or international amateur sports
competition, the organization may not provide athletic facilities or
equipment unless it is an amateur sports organization organized and
operated primarily to support and develop amateur athletes for, or to
conduct, national or international sports competition.
Line 1b – Mark an X in the box and indicate the percentages of each
type of member if you are applying under Tax Law section 1116(a)(5).
At least 75% of the organization’s membership must fall within the
rst category listed. In addition, you must be organized in New York
State, and no part of the organization’s earnings can benet private
shareholders or individuals.
Auxiliary units, societies of, or trusts or foundations for posts or
organizations may also qualify as exempt organizations if they show
that they were created by and are afliated with an organization
already exempted by the Tax Department. Attach a copy of the federal
determination letter conrming your IRC section 501(c)(19) exemption.
Line 1e – Mark an X in the box and attach a copy of your federal or New
York State charter if you are applying under Tax Law section 1116(a)
(9). Note: Effective March 1, 2008, all state-chartered credit unions, as
dened by New York State Banking Law section 2(9), will be exempt
from sales tax, regardless of when they were chartered. (For more
information regarding credit unions designated as exempt organizations,
see TSB-M-06(4)S, Credit Unions Designated as Exempt Organizations
for Sales and Use Tax Purposes.)
Lines 3 through 6 – Answer the questions on lines 3 through 6 by
marking an X in the applicable boxes. Answering Yes to a question will
not necessarily disqualify you, but you must attach an explanation.
Line 7 – If you answer Yes, attach an explanation of how you meet the
criteria of a qualied amateur sports organization as dened in Tax Law
Line 8 – Mark an X in the Yes box and attach a copy of the federal
determination letter conrming your IRC section 501(c)(3) exemption if
your organization has been granted exemption in its own name under
IRC section 501(c)(3). No other documentation is needed; however,
we reserve the right to request any additional information necessary to
make our determination.