Name of hotel or motel Dates of occupancy
From: To:
Address (number and street) City State ZIP code Country
Certication: I certify that I am an employee of the department, agency, or instrumentality of New York State, the United States government, or the political
subdivision of New York State indicated below; that the charges for the occupancy of the above business on the dates listed have been or will be paid for by
that governmental entity; and that these charges are incurred in the performance of my ofcial duties as an employee of that governmental entity. 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
certicate 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 the vendor is a trustee for, and on account of, New York State
and any locality with respect to any state or local sales or use tax the vendor is required to collect from me; that the vendor is required to collect such taxes
from me unless I properly furnish this certicate to the vendor; and that the vendor must retain this certicate and make it available to the Tax Department
upon request. I also understand that the Tax Department is authorized to investigate the validity of tax exemptions claimed and the accuracy of any information
entered on this document.
Governmental entity (federal, state, or local) Agency, department, or division
Employee name
(print or type) Employee title Employee signature Date prepared
ST-129
(2/18)
Department of Taxation and Finance
New York State and Local Sales and Use Tax
E x e m p t i o n C e r t i c a t e
Tax on occupancy of hotel or motel rooms
Instructions
Who may use this certicate
If you are an employee of an entity of New York State or the United
States government and you are on ofcial New York State or federal
government business and staying in a hotel or motel, you may use this
form to certify the exemption from paying state-administered New York
State and local sales taxes (including the $1.50 hotel unit fee in New
York City).
New York State governmental entities include any of its agencies,
instrumentalities, public corporations, or political subdivisions.
Agencies and instrumentalities include any authority, commission, or
independent board created by an act of the New York State Legislature
for a public purpose. Examples include:
• New York State Department of Taxation and Finance
• New York State Department of Education
Public corporations include municipal, district, or public benet
corporations chartered by the New York State Legislature for a public
purpose or in accordance with an agreement or compact with another
state. Examples include:
• Empire State Development Corporation
• New York State Canal Corporation
• Industrial Development Agencies and Authorities
Political subdivisions include counties, cities, towns, villages, and
school districts.
The United States of America and its agencies and instrumentalities are
also exempt from paying New York State sales tax. Examples include:
• United States Department of State
• Internal Revenue Service
Other states of the United States and their agencies and political
subdivisions do not qualify for sales tax exemption. Examples include:
• the city of Boston
• the state of Vermont
To the government representative or employee
renting the room
Complete all information requested on the form. Give the completed
Form ST-129 to the operator of the hotel or motel upon check in or
when you are checking out. You must also provide the operator with
proper identication. Sign and date the exemption certicate. You
may pay your bill with cash, a personal check or credit/debit card, or a
government-issued voucher or credit card.
Note: If you stay at more than one location while on ofcial business,
you must complete an exemption certicate for each location. If you are
in a group traveling on ofcial business, each person must complete a
separate exemption certicate and give it to the hotel or motel operator.
To the hotel or motel operator
Keep the completed Form ST-129 as evidence of exempt occupancy by
New York State and federal government employees who are on ofcial
business and staying at your place of business. The certicate should
be presented to you when the occupant checks in or upon checkout.
The certicate must be presented no later than 90 days after the last
day of the rst period of occupancy. If you accept this certicate after
90 days, you have the burden of proving the occupancy was exempt.
You must keep this certicate for at least three years after the later of:
• the due date of the last sales tax return to which this exemption
certicate applies; or
• the date when you led the return.
This exemption certicate is valid if the government employee is paying
with one of the following:
• cash
• personal check or credit/debit card
• government-issued voucher or credit card
Do not accept this certicate unless the employee presenting it shows
appropriate and satisfactory identication.
Note: New York State and the United States government are not
subject to locally imposed and administered hotel occupancy taxes,
also known as local bed taxes.
This form may only be used by government employees of the United States, New York State, or political subdivisions of New York State.
Substantial penalties will result from misuse of this certicate.
