Form ST-120, Resale Certificate, is a sales tax exemption certificate.
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 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 Department; 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 unaffiliated fulfillment service provider located in New York State, or 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.
Enter all the information requested on the front of this form. You may mark an X in the Blanket certificate 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 certificate box, the certificate will be deemed a 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. This certificate does not exempt prepaid sales tax on cigarettes. This certificate may not be used to purchase motor fuel or diesel motor fuel.
- Misuse of this exemption certificate 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 certificate issued;
- Criminal felony prosecution, punishable by a substantial fine and a possible jail sentence; and
- Revocation of your Certificate 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.
Non-New York State purchasers: registration requirements