Page 2 of 4 ST-120.1 (1/11)
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
solar energy systems equipment. (Note:
Item G purchases are exempt from the
4% New York State tax rate and from the
3
/
8
% 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
ofce space in Eligible Area A or B as
described in TSB‑M‑05(12)S, Tangible
Personal Property Purchased for Leased
Commercial Office 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 qualied marine
terminal facility in New York City. This
exemption does not apply to the local tax
in New York City.
J. 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.)
K. 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.
L. 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.
M. The services are to install residential solar
energy systems equipment.
N. 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 ofce space in Eligible Area
A or B as described in TSB‑M‑05(12)S.
Caution: Contractors may not use this certicate to purchase services 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 certicate.
Certification: 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 certificate 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 fine
and a possible jail sentence. I understand that this document is required to be filed 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 filed 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 certificate.
Forms by www.CertCapture.com
