ST-120

Department of Taxation and Finance

New York State and Local Sales and Use Tax

Resale Certificate
Name of seller

Name of purchaser

Street address

Street address

CityStateZIP code

Mark an X in the appropriate box:
Single-use certificate
Temporary vendors must issue a single-use certificate.

(6/18)CityState

ZIP code

Blanket certificate

To the purchaser:
You may not use this certificate 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 certificate will result in tax liabilities and substantial penalty and interest.

Purchaser information – please type or print
I am engaged in the business ofand principally sell(Contractors may not use this certificate 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 Certificate of Authority number is
a New York State temporary vendor. My valid Certificate of Authority number isand 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 theservices will be performed, or the property will actually be transferred to the purchaser of the taxable service in conjunction with theperformance of the service; orB. 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 havebeen 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.
E.

Tangible personal property (other than motor fuel or diesel motor fuel) for resale, and it is being delivered directly by the seller to mycustomer or to an unaffiliated fulfillment services provider in New York State.
Tangible personal property for resale that will be resold from a business located outside New York State.

Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make thesestatements 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 ofTax 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 purchaser
Signature of owner, partner, or authorized person of purchaser

Substantial penalties will result from misuse of this certificate.

Date preparedPage 2 of 2ST-120 (6/18)

Instructions

New: Effective June 1, 2018, use box C in Part 1 to purchaserestaurant-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.

Sales and Use Tax Classifications of Capital Improvements and Repairs toReal Property.

Form ST‑120, Resale Certificate, is a sales tax exemption certificate.

Enter all the information requested on the front of this form.

This certificate is only for use by a purchaser who:A – is registered as a New York State sales tax vendor and has a valid
Certificate of Authority issued by the Tax Department and is making
purchases of tangible personal property (other than motor fuel ordiesel motor fuel) or services that will be resold or transferred to thepurchaser’s customers, or
B – is not required to be registered with the New York State TaxDepartment;– is registered with another state, the District of Columbia, a provinceof Canada, or other country, or is located in a state, province, orcountry 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
unaffiliated fulfillment service provider located in New York State,or2) delivered to the purchaser in New York State, but resold from abusiness 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.

You may mark an X in the Blanket certificate box to cover all purchases ofthe same general type of property or service purchased for resale. If you donot mark an X in the Blanket certificate box, the certificate will be deemeda Single-use certificate. Temporary vendors may not issue a blanket certificate.
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.

Non-New York State purchasers: registration
requirements

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 Definitionof 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 throughthose agreements totals more than $10,000 in the preceding four sales taxquarters. See TSB-M-08(3)S, New Presumption Applicable to Definition ofSales Tax Vendor, and TSB-M-08(3.1)S.
Also see TSB-M-09(3)S, Definition of a Sales Tax Vendor is Expanded toInclude Out-of-State Sellers with Related Businesses in New York State,for information on sales tax registration requirements for out-of-statebusinesses with New York affiliates.
A purchaser who is not otherwise required to be registered for New YorkState sales tax may purchase fulfillment services from an unaffiliated New
York fulfillment service provider and have its tangible personal property
located on the premises of the provider without being required to beregistered 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 activitiesin New York State without possessing a valid Certificate of Authority, youwill be subject to penalty of up to $500 for the first day on which you make asale or purchase, and up to $200 for each additional day, up to a maximumof $10,000.

Limitations on use

Contractors cannot use this certificate. They must either:• issue Form ST-120.1, Contractor Exempt Purchase Certificate, if thetangible personal property being purchased qualifies for exemption as
specified by the certificate, 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 aretransferred to the purchaser of the taxable service in conjunction with theperformance of the service. For additional information, see Publication 862,

To the Purchaser

This certificate does not exempt prepaid sales tax on cigarettes. Thiscertificate may not be used to purchase motor fuel or diesel motor fuel.

Misuse of this certificate

Misuse of this exemption certificate may subject you to serious civil andcriminal 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 certificate issued;• Criminal felony prosecution, punishable by a substantial fine and apossible jail sentence; and• Revocation of your Certificate of Authority, if you are required tobe 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 certificate is valid.
The certificate 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 certificate is accepted in good faith when a seller has no knowledge thatthe exemption certificate is false or is fraudulently given, and reasonableordinary due care is exercised in the acceptance of the certificate.
You must get a properly completed exemption certificate from your customer
no later than 90 days after the delivery of the property or the performanceof the service. When you receive a certificate 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
certificate received on time that is not properly completed will be consideredsatisfactory if the deficiency is corrected within a reasonable period. Youmust also maintain a method of associating an invoice (or other source
document) for an exempt sale made to a customer with the exemption
certificate you have on file from that customer.
Invalid exemption certificates – Sales transactions which are not supported
by valid exemption certificates 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 certificates - You must keep this certificate forat least three years after the due date of the return to which it relates, orthe date the return was filed, if later.

Need help?
Visit our website at www.tax.ny.gov• get information and manage your taxes online• check for new online services and featuresTelephone assistanceSales Tax Information Center:518-485-2889

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