Fillable ST-120.1 Contractor Exempt Purchase Certicate (New York State)

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ST-120.1 Contractor Exempt Purchase Certicate (New York State)

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Department of Taxation and Finance
New York State and Local Sales and Use Tax
Contractor Exempt Purchase Certicate
To vendors:
You must collect tax on any sale of taxable property or services unless the contractor gives you a properly
completed exempt purchase certicate not later than 90 days after the property is sold or service is
rendered. In addition, you must keep the certicate for at least three years, as explained in the instructions.
Name of seller Name of purchasing contractor
Street address Street address
City State ZIP code City State ZIP code
To contractors and vendors:
Read the instructions on pages 3 and 4 carefully before completing or accepting this certicate.
This form cannot be used to purchase motor fuel or diesel motor fuel exempt from tax.
1. I have been issued a New York State Certicate of Authority, , to collect
(enter your sales tax identication number)
New York State and local sales and use tax, and that certicate has not expired or been suspended or revoked.
2. The tangible personal property or service being purchased will be used on the following project:
located at
for and with
pursuant to prime contract dated .
ST-120.1
(5/16)
A. The tangible personal property will be used
in the above project to create a building
or structure or to improve real property or
to maintain, service, or repair a building,
structure, or real property, owned by
an organization exempt under Tax Law
section 1116(a). (For example, New York
State government entities, United States
governmental entities, United Nations and
any international organization of which the
United States is a member, certain posts or
organizations of past or present members
of the armed forces, and certain nonprot
organizations and Indian nations or tribes
that have received New York State sales tax
exempt organization status.) The tangible
personal property will become an integral
component part of such building, structure, or
real property.
B. The tangible personal property is production
machinery and equipment, and it will be
incorporated into real property.
C. The tangible personal property will be used:
• in an Internet data center when the property
is to be incorporated as part of a capital
improvement; or
• directly and predominantly in connection
with telecommunications services for sale or
Internet access services for sale; or
•
directly and predominantly by a television or
radio broadcaster in connection with producing
or transmitting live or recorded programs.
D. The tangible personal property, including
production machinery and equipment, is for
installation in the above project and will remain
tangible personal property after installation.
E. The tangible personal property will become
an integral component part of a building,
structure, or real property, used predominantly
(more than 50%) either in the production
phase of farming or in a commercial horse
boarding operation, or in both.
Note: This certicate is not valid unless the purchaser completes the certication on page 2.
3. These purchases are exempt from sales and use tax because:
(Mark an X in the appropriate box; for further explanation, see items A through P in the instructions on pages 3 and 4.)
To be used only by contractors who are registered with the Tax Department for sales tax purposes.
Page 2 of 4 ST-120.1 (5/16)
F. The machinery or equipment will be used
directly and predominantly to control, prevent,
or abate pollution or contaminants from
manufacturing or industrial facilities.
G. The tangible personal property is residential or
commercial solar energy systems equipment.
(Note: Item G purchases are exempt from the
4% New York State tax rate and from the ⅜%
MCTD rate. Item G purchases may be exempt
from local taxes. See instructions.)
H. The tangible personal property will be used
directly and exclusively in adding to, altering,
or improving a qualifying tenant’s leased
premises for use as commercial ofce
space in Eligible Area A or B as described
in TSB‑M‑05(12)S, Sales and Use Tax
Exemptions on Certain Purchases of Tangible
Personal Property and Services for Leased
Commercial Ofce Space in Lower Manhattan,
provided that the tangible personal property
becomes an integral component part of the
building in which the leased premises are
located, and where such property is purchased
during the rst year of the qualifying tenant’s
lease and delivered to the leased premises
no later than 90 days after the end of that rst
year.
I. The tangible personal property is machinery
or equipment used directly and predominantly
in loading, unloading, and handling cargo at a
qualied marine terminal facility in New York
City. This exemption does not apply to the
local tax in New York City.
J. The tangible personal property is commercial
fuel cell systems equipment. (Note: Item J
purchases are exempt from the 4% New York
State tax rate and from the ⅜% MCTD rate.
Item J purchases may be exempt from local
taxes. See instructions.)
K. The services are for the project described
in line 2 on page 1 and will be resold. (This
includes trash removal services in connection
with repair services to real property.)
L. The services are to install, maintain, service,
or repair tangible personal property used in
an Internet data center, for telecommunication
or Internet access services, or for radio
or television broadcast production or
transmission.
M. The services are to install, maintain, service,
or repair tangible personal property that will be
used predominantly either in farm production
or in a commercial horse boarding operation,
or in both provided such tangible personal
property will become an integral component
part of such structure, building, or real
property.
N. The services are to install residential or
commercial solar energy systems equipment.
O. The services are to install tangible personal
property purchased during the rst year of
the qualifying tenant’s lease and delivered
to the leased premises no later than 90 days
after the end of that rst year, that will be
used directly and exclusively in adding to,
altering, or improving a qualifying tenant’s
leased premises for use as commercial ofce
space in Eligible Area A or B as described in
TSB‑M‑05(12)S.
P. The services are to install or maintain
commercial fuel cell systems equipment.
Caution: Contractors may not use this certicate to purchase services tax exempt unless the services are resold to
customers in connection with a project. Construction equipment, tools, and supplies purchased or rented for use in
completing a project but that do not become part of the nished project may not be purchased exempt from tax through
the use of this certicate.
Certication: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I
make these statements and issue this exemption certicate with the knowledge that this document provides evidence that state and local
sales or use taxes do not apply to a transaction or transactions for which I tendered this document and that willfully issuing this document
with the intent to evade any such tax may constitute a felony or other crime under New York State Law, punishable by a substantial ne
and a possible jail sentence. I understand that this document is required to be led with, and delivered to, the vendor as agent for the Tax
Department for the purposes of Tax Law section 1838 and is deemed a document required to be led with the Tax Department for the
purpose of prosecution of offenses. I also understand that the Tax Department is authorized to investigate the validity of tax exclusions or
exemptions claimed and the accuracy of any information entered on this document.
Type or print name and title of owner, partner, or authorized person of purchasing contractor
Signature of owner, partner, or authorized person of purchasing contractor Date prepared
Substantial penalties will result from misuse of this certicate.
Only a contractor who has a valid Certicate of Authority
issued by the Tax Department may use this exempt purchase
certicate. The contractor must present a properly completed
certicate to the vendor to purchase tangible personal property,
or to a subcontractor to purchase services tax exempt. This
certicate is not valid unless all entries have been completed.
The contractor may use this certicate to claim an exemption
from sales or use tax on tangible personal property or services
that will be used in the manner specied in items A through P
below. The contractor may not use this certicate to purchase
tangible personal property or services tax exempt on the basis
that Form ST-124, Certicate of Capital Improvement, has been
furnished by the project owner to the contractor.
The contractor must use a separate Form ST‑120.1, Contractor
Exempt Purchase Certicate, for each project.
Purchase orders showing an exemption from the sales or use
tax based on this certicate must contain the address of the
project where the property will be used, as well as the name and
address of the project owners (see page 1 of this form). Invoices
and sales or delivery slips must also contain this information
(name and address of the project for which the exempt
purchases will be used or where the exempt services will be
rendered, as shown on page 1 of this form).
Use of the certicate
Note: Unless otherwise stated, the customer must furnish the
contractor a properly completed Form ST-121, Exempt Use
Certicate.
This certicate may be used by a contractor to claim exemption
from tax only on purchases of tangible personal property
that is:
A. Incorporated into real property under the terms of a contract
entered into with an exempt organization that has furnished
the contractor with a copy of Form ST‑119.1, Exempt
Organization Exempt Purchase Certicate, governmental
purchase order, or voucher.
B. Production machinery or equipment that will be incorporated
into real property.
C. Used in one of the following situations:
• Machinery, equipment, and other tangible personal
property related to providing website services for sale to
be installed in an Internet data center when the property
is to be incorporated as part of a capital improvement.
The customer must furnish the contractor a completed
Form ST-121.5, Exempt Use Certicate for Operators of
Internet Data Centers (Web Hosting).
• Used directly and predominantly in the receiving,
initiating, amplifying, processing, transmitting,
re-transmitting, switching, or monitoring of switching of
telecommunications services for sale, or Internet access
service for sale.
• Machinery, equipment, and other tangible personal
property (including parts, tools, and supplies) used by a
television or radio broadcaster directly and predominantly
in the production and post-production of live or recorded
programs used by a broadcaster predominantly for
broadcasting by the broadcaster either over -the- air or
for transmission through a cable television or direct
broadcast satellite system. (Examples of exempt
machinery and equipment include cameras, lights, sets,
costumes, and sound equipment.) This exemption also
includes machinery, equipment, and other tangible
personal property used by a broadcaster directly and
predominantly to transmit live or recorded programs.
(Examples of exempt machinery and equipment include
ampliers, transmitters, and antennas.)
D. Installed or placed in the project in such a way that it
remains tangible personal property after installation. The
contractor must collect tax from its customer when selling
such tangible personal property or related services to the
customer, unless the customer gives the contractor an
appropriate and properly completed exemption certicate.
E. Going to become an integral component part of a structure,
building, or real property used predominantly (more than
50%) either in the production phase of farming or in a
commercial horse boarding operation, or in both, for which
the customer has provided the contractor a completed
Form ST-125, Farmer’s and Commercial Horse Boarding
Operator’s Exemption Certicate.
F. Machinery or equipment used directly and predominantly
to control, prevent, or abate pollution or contaminants from
manufacturing or industrial facilities.
G. Residential or commercial solar energy systems equipment.
Residential solar energy systems equipment means an
arrangement or combination of components installed in a
residence that utilizes solar radiation to produce energy
designed to provide heating, cooling, hot water, and/or
electricity. Commercial solar energy systems equipment
means an arrangement or combination of components
installed upon nonresidential premises that utilize solar
radiation to produce energy designed to provide heating,
cooling, hot water, or electricity. The exemption is allowed
on the 4% New York State tax rate and where applicable,
the ⅜% MCTD rate. The exemption does not apply to local
taxes unless the locality specically enacts the exemption.
The customer must furnish the contractor a completed
Form ST-121 by completing the box marked Other (U.).
For the denition of residence and for an exception relating
to recreational equipment used for storage, as well as for
other pertinent information, see TSB‑M‑05(11)S, Sales and
Use Tax Exemption for Residential Solar Energy Systems
Equipment. For the denition of nonresidential premises,
as well as other pertinent information, see TSB-M-12(14)S,
Sales and Use Tax Exemption for the Sales and Installation
of Commercial Solar Energy Systems Equipment.
H. Delivered and used directly and exclusively in adding to,
altering, or improving a qualifying tenant’s leased premises
for use as commercial ofce space in Eligible Area A or
B as described in TSB‑M‑05(12)S, Sales and Use Tax
Exemptions on Certain Purchases of Tangible Personal
Property and Services for Leased Commercial Ofce Space
in Lower Manhattan, provided that the tangible personal
property becomes an integral component part of the building
in which the leased premises are located, and where such
property is purchased within the rst year of the qualifying
tenant’s lease.
I. Machinery and equipment used at qualied marine terminal
facilities located in New York City. The machinery and
equipment must be used directly and predominantly in
loading, unloading, and handling cargo at marine terminal
facilities located in New York City that handled more than
350,000 twenty foot equivalent units (TEUs) in 2003. For
purposes of this exemption, the term TEU means a unit of
volume equivalent to the volume of a twenty-foot container.
This exemption does not apply to the local tax in New York
City.
ST-120.1 (5/16) Page 3 of 4
Instructions
Need help?
To order forms and publications: (518) 457-5431
Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): (518) 485‑5082
accessible to persons with disabilities.
If you have questions
about special
accommodations for persons with disabilities, call the
information center.
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our
lobbies, ofces, meeting rooms, and other facilities are
Telephone assistance (518) 485‑9863
Visit our website at www.tax.ny.gov
• get information and manage your taxes online
• check for new online services and features
J. Beginning June 1, 2016, commercial fuel cell systems
equipment. Commercial fuel cell systems equipment means
an electric generating arrangement or combination of
components that is installed upon nonresidential premises
and utilizes solid oxide, molten carbonate, a proton
exchange membrane, phosphoric acid, or a linear generator
to provide heating, cooling, hot water, or electricity. The
exemption is allowed on the 4% New York State tax rate
and the ⅜% MCTD rate, if applicable. The exemption
does not apply to local taxes unless the locality specically
enacts the exemption. The customer must furnish the
contractor a completed Form ST-121 by completing the
box marked Other (U.). See TSB-M-16(3)S, Sales and Use
Tax Exemptions Related to Commercial Fuel Cell Systems
Equipment, for more information.
This certicate may also be used by a contractor to claim
exemption from tax on the following services:
K. Installing tangible personal property, including production
machinery and equipment, that does not become a part of
the real property upon installation.
Repairing real property, when the services are for the
project named on page 1 of this form and will be resold.
Trash removal services rendered in connection with repair
services to real property, if the trash removal services will be
resold.
Note: Purchases of services for resale can occur between
prime contractors and subcontractors or between two
subcontractors. The retail seller of the services, generally
the prime contractor, must charge and collect tax on the
contract price, unless the project owner gives the retail
seller of the service a properly completed exemption
certicate.
L. Installing, maintaining, servicing, or repairing tangible
personal property used for Web hosting, telecommunication
or Internet access services, or by a broadcaster (described
in item C on page 3).
M. Installing, maintaining, servicing, or repairing tangible
personal property that will be used predominantly either
in farm production or in a commercial horse boarding
operation, or in both (described in item E on page 3).
N. Installing qualifying residential or commercial solar energy
systems equipment (described in item G on page 3).
O. Installing tangible personal property delivered to and
used directly and exclusively in adding to, altering, or
improving a qualifying tenant’s leased premises for use as
commercial ofce space in Eligible Area A or B as described
in TSB‑M‑05(12)S, provided that the tangible personal
property becomes an integral component part of the building
in which the leased premises are located.
P. Installing or maintaining commercial fuel cell systems
equipment (described in item J above).
Misuse of this certicate
Misuse of this exemption certicate may subject you to serious
civil and criminal sanctions in addition to the payment of any tax
and interest due. These include:
•
a penalty equal to 100% of the tax due;
•
a $50 penalty for each fraudulent exemption certicate issued;
•
criminal felony prosecution, punishable by a substantial ne
and a possible jail sentence; and
•
revocation of your Certicate of Authority, if you are
required to be registered as a vendor. See TSB‑M‑09(17)S,
Amendments that Encourage Compliance with the Tax Law
Page 4 of 4 ST-120.1 (5/16)
and Enhance the Tax Department’s Enforcement Ability, for
more information.
To the seller
When making purchases that qualify for exemption from sales
and use tax, the contractor must provide you with this exemption
certicate with all entries completed to establish the right to the
exemption.
As a New York State registered vendor, you may accept an
exemption certicate in lieu of collecting tax and be protected
from liability for the tax if the certicate is valid. The certicate
will be considered valid if it is:
•
accepted in good faith;
•
in your possession within 90 days of the transaction; and
•
properly completed (all required entries were made).
An exemption certicate is accepted in good faith when you
have no knowledge that the exemption certicate is false or is
fraudulently given, and you exercise reasonable ordinary due
care. If you do not receive a properly completed certicate within
90 days after the delivery of the property or service, you will
share with the purchaser the burden of proving the sale was
exempt.
Failure to collect sales or use tax, as a result of accepting
an improperly completed exemption certicate or receiving
the certicate more than 90 days after the sale, will make
you personally liable for the tax plus any penalty and interest
charges due.
You must maintain a method of associating an invoice (or
other source document) for an exempt sale with the exemption
certicate you have on le from the purchaser. You must also
keep this certicate at least three years after the due date of
your sales tax return to which it relates, or the date the return
was led, if later.
Caution: You will be subject to additional penalties if you
sell tangible personal property or services subject to tax, or
purchase or sell tangible personal property for resale, without
possessing a valid Certicate of Authority. In addition to the
criminal penalties imposed under the New York State Tax Law,
you will be subject to a penalty of up to $500 for the rst day on
which such a sale or purchase is made; plus up to $200 for each
subsequent day on which such a sale or purchase is made, up
to the maximum allowed.
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ST-120.1 Contractor Exempt Purchase Certicate (New York State)

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Completed 2 June 2021

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