New York Sales Tax Exemptions #
| Exemption Reason |
Form |
Issued By |
XMPT Delivery |
| Resale |
ST-120 |
Purchaser |
Create |
| Manufacturing |
ST-121 |
Purchaser |
Create |
| Exempt Organizations |
ST-119 |
State |
Forward |
| Direct Payment |
AU-298 |
State |
Forward |
| Farmers & Horse Boarding |
ST-125 |
Purchaser |
Create |
| Commercial Fishing |
ST-121 |
Purchaser |
Create |
| Government Entities |
ST-129 |
Purchaser |
Create |
| Production of Films |
ST-121 |
Purchaser |
Create |
| Research & Development |
ST-121 |
Purchaser |
Create |
| Utility Services |
ST-121 |
Purchaser |
Create |
Notes: #
- New York uses several different exemption certificate forms depending on the type of exemption being claimed.
- Form ST-120 is used specifically for resale exemptions.
- Form ST-121 is a multipurpose form that covers many different types of exempt uses, with the purchaser selecting the applicable exemption on the form.
- Nonprofit organizations must first apply for exempt status using form ST-119.1 and, if approved, will receive an exempt organization certificate (Form ST-119).
- Nonprofit organizations must provide vendors with Form ST-119 plus their Exempt Organization Certificate number (begins with "EX") when making exempt purchases.
- Farmers use a specific form (ST-125) for agricultural exemptions.
- Exemption certificates can be single-use or blanket certificates for multiple purchases.
- Blanket certificates for ongoing purchases from the same vendor remain valid until revoked by the purchaser or until the vendor has knowledge that the exemption no longer applies.
- Vendors must keep exemption certificates for at least three years after the due date of the sales tax return that includes the last sale covered by the certificate.