NY State Sales Tax Exemption Forms

Go To Great Panes, Kathryn Maloney ©2010-2014

NY State Sales Tax Exemption Forms

In New York your Certificate of Authority to Collect Sales Tax is needed before you can collect sales tax from in-state customers.

If you sell taxable items from New York State (NYS) should have one regardless of how little you sell, or whether or not you consider yourself just a hobby and not a business. You then remit the sales tax to NYS according to the schedule NYS gives you. It’s quarterly the first year, then the frequency is determined by the State based on how much you collected the first year.

Your Certificate of Authority to Collect Sales Tax is also what gives you the ability to purchase certain goods without paying sales tax. You can buy as a reseller, buy supplies and tools for use in producing tangible personal property that you will sell and buy some promotional materials without paying sales tax.

To purchase eligible items without paying sales tax, you need to fill out and present the proper form–see below. Most stores will keep a copy of your filled out form on hand if you will be buying from them regularly, others want a copy for each purchase.

You should never photocopy or otherwise reproduce your Certificate of Authority to Collect Sales Tax.


Resale Certificate: ST-120

If you are buying items that are for direct resale–you won’t be making anything from them, just selling them as-is.

ST-120 PDF Instructions & Form
http://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf

Exempt Use Certificate: ST-121

For purchasing “Machinery and equipment, parts, tools, and supplies used or consumed in the production of tangible personal property for sale”.

Details about using “Exempt Use Certificate (Form ST-121”:
http://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/exempt_use_certificate.htm

There’s a link to the form itself in the “Introduction” paragraph on the above page, or you can click here:

PDF Instructions & Form ST-121
http://www.tax.ny.gov/pdf/current_forms/st/st121_fill_in.pdf

Certificate of Exemption for Purchases of Promotional Materials: ST-121.2

For promotional materials that are delivered by mail to customers or prospective customers, for which there is no charge to them.

Details about using “Promotional Materials – Exemption Form ST-121.2”:
http://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/promotional_materials.htm

There’s a link to the form itself in the “Introduction” paragraph on the above page, or you can click here:

PDF Instructions & Form ST-121.2:
http://www.tax.ny.gov/pdf/current_forms/st/st121_2_fill_in.pdf

More on NYS Sales Tax exemption forms

There’s a great chart at the end of this page listing exemptions by the type of certificate:

Exemption Certificates for Sales Tax

and the chart here lists them by the type of goods is also useful:

Quick Reference Guide for Taxable and Exempt Property and Services

NYS Dept. of Revenue Forms and Publications Page:
(sales tax forms, income tax, property tax…)
http://www.tax.ny.gov/forms/default.htm

More on NYS sales tax & business law help here:

NY Sales Tax & Business Registration Information