Department of Taxation and Finance
                                        New York State and Local Sales and Use Tax
                                                                                                                               ST-120 (6/18)
                                        Resale Certificate

Name of seller                                                            Name of purchaser

Street address                                                            Street address

City                                  State           ZIP code            City                               State             ZIP code

Mark an  Xin the appropriate box:     Single-use certificate              Blanket certificate
Temporary vendors must issue a single-use 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 of                                                    and 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 is                                and 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 the
          services will be performed, or the property will actually be transferred to the purchaser of the taxable service in conjunction with the
          performance of the service; or
B.   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 have
been 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. Tangible personal property (other than motor fuel or diesel motor fuel) for resale, and it is being delivered directly by the seller to my
     customer or to an unaffiliated fulfillment services provider in New York State.
E.   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 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 purchaser

 Signature of owner, partner, or authorized person of purchaser                                         Date prepared

                                  Substantial penalties will result from misuse of this certificate.

Page 2 of 2  ST-120 (6/18)
                                                                      Instructions
New: Effective June 1, 2018, use box C in Part 1 to purchase                    Sales and Use Tax Classifications of Capital Improvements and Repairs to 
restaurant-type food or drink for resale. For more information, see             Real Property.
TSB-M-18(1)S, Summary of Sales and Use Tax Changes Enacted in 
the 2018-2019 Budget Bill.                                                      To the Purchaser
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:                            You may mark an X in the Blanket certificate box to cover all purchases of 
A  – is registered as a New York State sales tax vendor and has a valid         the same general type of property or service purchased for resale. If you do 
    Certificate of Authority issued by the Tax Department and is making         not mark an  Xin the Blanket certificate box, the certificate will be deemed 
    purchases of tangible personal property (other than motor fuel or           a Single-use certificate. Temporary vendors may not issue a blanket certificate. 
    diesel motor fuel) or services that will be resold or transferred to the    A temporary vendor is a vendor (other than a show or entertainment vendor), 
    purchaser’s customers, or                                                   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.
B – is not required to be registered with the New York State Tax 
    Department;                                                                 This certificate does not exempt prepaid sales tax on cigarettes. This 
                                                                                certificate may not be used to purchase motor fuel or diesel motor fuel.
  – 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     Misuse of this certificate
    purposes; and                                                               Misuse of this exemption certificate may subject you to serious civil and 
  – is purchasing items for resale that will be either:                         criminal sanctions in addition to the payment of any tax and interest due. 
                                                                                These include:
    1) delivered by the seller to the purchaser’s customer or to an
      unaffiliated fulfillment service provider located in New York State,      • A penalty equal to 100% of the tax due;
      or                                                                        • A $50 penalty for each fraudulent exemption certificate issued;
    2) delivered to the purchaser in New York State, but resold from a          • Criminal felony prosecution, punishable by a substantial fine and a
      business located outside the state.                                         possible jail sentence; and
    Note: For purposes of 1) above, delivery by the seller includes             • Revocation of your Certificate of Authority, if you are required to
    delivery in the seller’s own vehicle or by common carrier, regardless of      be registered as a vendor. See TSB-M-09(17)S, Amendments that
    who arranges for the transportation.                                          Encourage Compliance with the Tax Law and Enhance the Tax
                                                                                  Department’s Enforcement Ability, for more information.
Non-New York State purchasers: registration 
requirements                                                                    To the Seller
If, among other things, a purchaser has any place of business or salespeople    If you are a New York State registered vendor and accept an exemption 
in New York State, or owns or leases tangible personal property in the State,   document, you will be protected from liability for the tax, if the certificate is valid.
the purchaser is required to be registered for New York State sales tax.        The certificate will be considered valid if it was:
A business must register (unless the business can rebut the statutory           • accepted in good faith;
presumption as described in TSB-M-08(3.1)S, Additional Information on 
How Sellers May Rebut the New Presumption Applicable to the Definition          • in the vendor’s possession within 90 days of the transaction; and
of Sales Tax Vendor as Described in TSB-M-08(3)S) for New York State            • properly completed (all required entries were made).
sales tax if the business enters into agreements with residents of New          A certificate is accepted in good faith when a seller has no knowledge that 
York State under which the residents receive consideration for referring        the exemption certificate is false or is fraudulently given, and reasonable 
potential customers to the business by links on a Web site or otherwise,        ordinary due care is exercised in the acceptance of the certificate.
and the value of the sales in New York State made by the business through 
those agreements totals more than $10,000 in the preceding four sales tax       You must get a properly completed exemption certificate from your customer 
quarters. See TSB-M-08(3)S, New Presumption Applicable to Definition of         no later than 90 days after the delivery of the property or the performance 
Sales Tax Vendor, and TSB-M-08(3.1)S.                                           of 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 
Also see TSB-M-09(3)S, Definition of a Sales Tax Vendor is Expanded to          exempt, and additional documentation may be required. An exemption 
Include Out-of-State Sellers with Related Businesses in New York State,         certificate received on time that is not properly completed will be considered 
for information on sales tax registration requirements for out-of-state         satisfactory if the deficiency is corrected within a reasonable period. You 
businesses with New York affiliates.                                            must also maintain a method of associating an invoice (or other source 
A purchaser who is not otherwise required to be registered for New York         document) for an exempt sale made to a customer with the exemption 
State sales tax may purchase fulfillment services from an unaffiliated New      certificate you have on file from that customer.
York fulfillment service provider and have its tangible personal property       Invalid exemption certificates – Sales transactions which are not supported 
located on the premises of the provider without being required to be            by valid exemption certificates are deemed to be taxable retail sales. The 
registered for sales tax in New York State.                                     burden of proof that the tax was not required to be collected is upon the seller.
If you need help determining if you are required to register because you        Retention of exemption certificates - You must keep this certificate for 
engage in activity in New York State, contact the department (see Need help?).  at least three years after the due date of the return to which it relates, or 
If you meet the registration requirements and engage in business activities     the date the return was filed, if later.
in New York State without possessing a valid Certificate of Authority, you 
will be subject to penalty of up to $500 for the first day on which you make a 
sale or purchase, and up to $200 for each additional day, up to a maximum 
of $10,000.                                                                       Need help?

Limitations on use                                                                            Visit our website at www.tax.ny.gov
Contractors cannot use this certificate. They must either:                                    • get information and manage your taxes online
• issue Form ST-120.1, Contractor Exempt Purchase Certificate, if the                         • check for new online services and features
  tangible personal property being purchased qualifies for exemption as
  specified by the certificate, or
                                                                                  Telephone assistance
• issue Form AU-297, Direct Payment Permit, or
• pay sales tax at the time of purchase.                                          Sales Tax Information Center:                       518-485-2889
Contractors are entitled to a refund or credit of sales tax paid on materials     To order forms and publications:                    518-457-5431
used in repairing, servicing or maintaining real property, if the materials are   Text Telephone (TTY) or TDD                      Dial 7-1-1 for the  
transferred to the purchaser of the taxable service in conjunction with the         equipment users                           New York Relay Service
performance of the service. For additional information, see Publication 862,