New York Contractor Exempt Purchase Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the New York sales tax. You can download a PDF of the New York Contractor Exempt Purchase Certificate (Form ST-120-1) on this page. For other New York sales tax exemption certificates, go here.
This form is for contractors purchasing materials to erect structures in tax-exempt projects. The materials in question should form part of the completed project. However, only those contractors may use this form who possess a valid Certificate of Authority issued by the Tax Department. When making the purchase, the contractor must give this form completed in its entirety to the vendor, who will not then charge the sales tax. Just one thing: be sure to complete all the entries in the form. Incomplete forms cannot be accepted by the vendors.
Contractor Exempt Purchase CertificateST-120.1 New York State Department of Taxation and Finance New York State and Local Sales and Use Tax Contractor Exempt Purchase Certificate (1/11) To be used only by contractors who are registered with the Tax Department for sales tax purposes. To vendors: You must collect tax on any sale of taxable property or services unless the contractor gives you a properly completed exempt purchase certificate not later than 90days after the property is sold or service is rendered. Inaddition, you must keep the certificate for at least three years, as explained in the instructions. This form cannot be used to purchase motor fuel or diesel motor fuel exempt from tax. To contractors and vendors: read the instructions on pages 3 and 4 carefully before completing or accepting this certificate. Name of seller Name of purchasing contractor Street address Street address City City State ZIP code State 1. I have been issued a New York State Certificate of Authority, (enter your sales tax identification number) ZIP code , to collect New York State and local sales and use tax, and that certificate has not expired or been suspended or revoked. 2. The tangible personal property or service being purchased will be used on the following project: located at for and with pursuant to prime contract dated . 3. These purchases are exempt from sales and use tax because: (Mark an X in the appropriate box; for further explanation, see items A through N in the instructions on pages 3 and 4.) A. The tangible personal property will be used in the above project to create a building or structure or to improve real property or to maintain, service, or repair a building, structure, or real property, owned by an organization exempt under Tax Law section1116(a). (For example, New York State government entities, United States governmental entities, United Nations and any international organization of which the United States is a member, certain posts or organizations of past or present members of the armed forces, and certain nonprofit organizations and Indian nations or tribes that have received New York State sales tax exempt organization status). The tangible personal property will become an integral component part of such building, structure, or real property. B.The tangible personal property is production machinery and equipment, and it will be incorporated into real property. C.The tangible personal property will be used: in an Internet data center; or directly and predominantly in connection with telecommunications services for sale or Internet access services for sale; or directly and predominantly by a television or radio broadcaster in connection with producing or transmitting live or recorded programs. D. The tangible personal property, including production machinery and equipment, is for installation in the above project and will remain tangible personal property after installation. E. The tangible personal property will be used predominantly either in farm production or in a commercial horse boarding operation, or in both. Note: This certificate is not valid unless the purchaser completes the certification on page 2. Page 2 of 4 ST-120.1 (1/11) F. The machinery or equipment will be used directly and predominantly to control, prevent, or abate pollution or contaminants from manufacturing or industrial facilities. G.The tangible personal property is residential solar energy systems equipment. (Note: Item G purchases are exempt from the 4% New York State tax rate and from the 3 /8% MCTD rate. Item G purchases may be exempt from local taxes. See instructions.) H. The tangible personal property will be used directly and exclusively in adding to, altering, or improving a qualifying tenants leased premises for use as commercial office space in Eligible Area A or B as described in TSBM05(12)S, Tangible Personal Property Purchased for Leased Commercial Office Space in Lower Manhattan, provided that the tangible personal property becomes an integral component part of the building in which the leased premises are located, and where such property is purchased during the first year of the qualifying tenants lease and delivered to the leased premises no later than 90 days after the end of that first year. I. The tangible personal property is machinery or equipment used directly and predominantly in loading, unloading, and handling cargo at a qualified marine terminal facility in New York City. This exemption does not apply to the local tax in New York City. J. The services are for the project described in line 2 on page 1 and will be resold. (This includes trash removal services in connection with repair services to real property.) K. The services are to install, maintain, service, or repair tangible personal property used in an Internet data center, for telecommunication or Internet access services, or for radio or television broadcast production or transmission. L. The services are to install, maintain, service, or repair tangible personal property that will be used predominantly either in farm production or in a commercial horse boarding operation, or in both. M.The services are to install residential solar energy systems equipment. N. The services are to install tangible personal property purchased during the first year of the qualifying tenants lease and delivered to the leased premises no later than 90 days after the end of that first year, that will be used directly and exclusively in adding to, altering, or improving a qualifying tenants leased premises for use as commercial office space in Eligible Area A or B as described in TSBM05(12)S. Caution: Contractors may not use this certificate to purchase services exempt unless the services are resold to customers in connection with a project. Construction equipment, tools, and supplies purchased or rented for use in completing a project but that do not become part of the finished project may not be purchased exempt from tax through the use of this certificate. Certification: 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 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 of Tax 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 purchasing contractor Signature of owner, partner, or authorized person of purchasing contractor Date prepared Substantial penalties will result from misuse of this certificate.
Document Title: Form ST-120.1:(1/11):Contractor Exempt Purchase Certificate:ST1201
Extracted from PDF file ny-st-120-1.pdf, last modified September 2005
More about the New York Contractor Exempt Purchase Certificate
This ia a Contractor Sales Tax Certificate, which is a special type of certificate intended for use by contractors who are purchasing goods or tools that will be used in a project contracted by a tax-exempt entity, like a government agency or tax-exempt nonprofit. The contractor must certify that the goods being purchased tax-free are exclusively for use on the tax-exempt entity's contract.
Other New York Sales Tax Certificates:
breter-show.ru has an additional six New York sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|DTF-950||Certificate of Sales Tax Exemption for Diplomatic Missions and Personnel|
|ST-119||Exempt Organization Exemption Certificate|
|ST-120||Resale Exemption Certificate|
|ST-121||Exempt Use Certificate|
|ST-125||Farmer's and Commercial Horse Boarding Operator's Exemption Certificate|
|TP-385||Certification of Residential Use of Energy Purchases|
While we do our best to keep our list of New York Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the ST-120-1 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.