Department of Taxation and Finance
New York State and Local Sales and Use Tax
Resale Certicate
Mark an X in the appropriate box: Single-use certicate Blanket certicate
Temporary vendors must issue a single-use 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.
Name of seller Name of purchaser
Street address Street address
City State ZIP code City State ZIP code
Purchaser information – please type or print
I am engaged in the business of and principally sell
(Contractors may not use this certicate to purchase materials and supplies.)
Part 1 – To be completed by registered New York State sales tax vendors
I certify that I am:
a New York State vendor (including a hotel operator or a dues or admissions recipient), show vendor or entertainment vendor. My
valid Certicate of Authority number is
a New York State temporary vendor. My valid Certicate of Authority number is and expires on
I am purchasing:
A. Tangible personal property (other than motor fuel or diesel motor fuel)
for resale in its present form or for resale as a physical component part of tangible personal property;
for use in performing taxable services where the property will become a physical component part of the property upon which the
services will be performed, or the property will actually be transferred to the purchaser of the taxable service in conjunction with the
performance of the service; or
B. A service for resale, including the servicing of tangible personal property held for sale.
C. Restaurant-type food, heated food, or heated drink for resale.
Part 2 – To be completed by non-New York State purchasers
I certify that I am not registered nor am I required to be registered as a New York State sales tax vendor. I am registered to collect sales
tax or value added tax (VAT) in the following state/jurisdiction and have
been issued the following registration number (If sales tax or VAT registration is not
required and a registration number is not issued by your home jurisdiction, indicate the location of your business and write not applicable on
the line requesting the registration number.)
I am purchasing:
D. Tangible personal property (other than motor fuel or diesel motor fuel) for resale, and it is being delivered directly by the seller to my
customer or to an unafliated fulllment services provider in New York State.
E. Tangible personal property for resale that will be resold from a business located outside New York State.
Type or print name and title of owner, partner, or authorized person of purchaser
Signature of owner, partner, or authorized person of purchaser Date prepared
Substantial penalties will result from misuse of this certicate.
To the purchaser:
You may not use this certicate to purchase items or services that are not for resale. If you purchase tangible personal property or services
for resale, but use or consume the tangible personal property or services yourself in New York State, you must report and pay the unpaid tax
directly to New York State. Any misuse of this certicate will result in tax liabilities and substantial penalty and interest.
Telephone assistance
Need help?
Visit our website at
get information and manage your taxes online
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Sales Tax Information Center: 518-485-2889
To order forms and publications: 518-457-5431
Text Telephone (TTY) or TDD Dial 7-1-1 for the
equipment users New York Relay Service
Sales and Use Tax Classications of Capital Improvements and Repairs to
Real Property.
To the Purchaser
Enter all the information requested on the front of this form.
You may mark an X in the Blanket certicate box to cover all purchases of
the same general type of property or service purchased for resale. If you do
not mark an X in the Blanket certicate box, the certicate will be deemed
a Single-use certicate. Temporary vendors may not issue a blanket certicate.
A temporary vendor is a vendor (other than a show or entertainment vendor),
who, in no more than two consecutive quarters in any 12-month period,
makes sales of tangible personal property or services that are subject to tax.
This certicate does not exempt prepaid sales tax on cigarettes. This
certicate may not be used to purchase motor fuel or diesel motor fuel.
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 and Enhance the Tax
Department’s Enforcement Ability, for more information.
To the Seller
If you are a New York State registered vendor and accept an exemption
document, you will be protected from liability for the tax, if the certicate is valid.
The certicate will be considered valid if it was:
accepted in good faith;
in the vendor’s possession within 90 days of the transaction; and
properly completed (all required entries were made).
A certicate is accepted in good faith when a seller has no knowledge that
the exemption certicate is false or is fraudulently given, and reasonable
ordinary due care is exercised in the acceptance of the certicate.
You must get a properly completed exemption certicate from your customer
no later than 90 days after the delivery of the property or the performance
of the service. When you receive a certicate after the 90 days, both you
and the purchaser are subject to the burden of proving that the sale was
exempt, and additional documentation may be required. An exemption
certicate received on time that is not properly completed will be considered
satisfactory if the deciency is corrected within a reasonable period. You
must also maintain a method of associating an invoice (or other source
document) for an exempt sale made to a customer with the exemption
certicate you have on le from that customer.
Invalid exemption certicates Sales transactions which are not supported
by valid exemption certicates are deemed to be taxable retail sales. The
burden of proof that the tax was not required to be collected is upon the seller.
Retention of exemption certicates - You must keep this certicate for
at least three years after the due date of the return to which it relates, or
the date the return was led, if later.
New: Effective June 1, 2018, use box C in Part 1 to purchase
restaurant-type food or drink for resale. For more information, see
TSB-M-18(1)S, Summary of Sales and Use Tax Changes Enacted in
the 2018-2019 Budget Bill.
Form ST-120, Resale Certicate, is a sales tax exemption certicate.
This certicate is only for use by a purchaser who:
A – is registered as a New York State sales tax vendor and has a valid
Certicate of Authority issued by the Tax Department and is making
purchases of tangible personal property (other than motor fuel or
diesel motor fuel) or services that will be resold or transferred to the
purchaser’s customers, or
B is not required to be registered with the New York State Tax
is registered with another state, the District of Columbia, a province
of Canada, or other country, or is located in a state, province, or
country which does not require sellers to register for sales tax or VAT
purposes; and
is purchasing items for resale that will be either:
1) delivered by the seller to the purchaser’s customer or to an
unafliated fulllment service provider located in New York State,
2) delivered to the purchaser in New York State, but resold from a
business located outside the state.
Note: For purposes of 1) above, delivery by the seller includes
delivery in the seller’s own vehicle or by common carrier, regardless of
who arranges for the transportation.
Non-New York State purchasers: registration
If, among other things, a purchaser has any place of business or salespeople
in New York State, or owns or leases tangible personal property in the State,
the purchaser is required to be registered for New York State sales tax.
A business must register (unless the business can rebut the statutory
presumption as described in TSB-M-08(3.1)S, Additional Information on
How Sellers May Rebut the New Presumption Applicable to the Denition
of Sales Tax Vendor as Described in TSB-M-08(3)S) for New York State
sales tax if the business enters into agreements with residents of New
York State under which the residents receive consideration for referring
potential customers to the business by links on a Web site or otherwise,
and the value of the sales in New York State made by the business through
those agreements totals more than $10,000 in the preceding four sales tax
quarters. See TSB-M-08(3)S, New Presumption Applicable to Denition of
Sales Tax Vendor, and TSB-M-08(3.1)S.
Also see TSB-M-09(3)S, Denition of a Sales Tax Vendor is Expanded to
Include Out-of-State Sellers with Related Businesses in New York State,
for information on sales tax registration requirements for out-of-state
businesses with New York afliates.
A purchaser who is not otherwise required to be registered for New York
State sales tax may purchase fulllment services from an unafliated New
York fulllment service provider and have its tangible personal property
located on the premises of the provider without being required to be
registered for sales tax in New York State.
If you need help determining if you are required to register because you
engage in activity in New York State, contact the department (see Need help?).
If you meet the registration requirements and engage in business activities
in New York State without possessing a valid Certicate of Authority, you
will be subject to penalty of up to $500 for the rst day on which you make a
sale or purchase, and up to $200 for each additional day, up to a maximum
of $10,000.
Limitations on use
Contractors cannot use this certicate. They must either:
issue Form ST-120.1, Contractor Exempt Purchase Certicate, if the
tangible personal property being purchased qualies for exemption as
specied by the certicate, or
issue Form AU-297, Direct Payment Permit, or
pay sales tax at the time of purchase.
Contractors are entitled to a refund or credit of sales tax paid on materials
used in repairing, servicing or maintaining real property, if the materials are
transferred to the purchaser of the taxable service in conjunction with the
performance of the service. For additional information, see Publication 862,
Page 2 of 2 ST-120 (6/18)