New York State Department of Taxation and Finance

                               New York State and Local Sales and Use Tax                                               ST-121.4(1/12)
                               Textbook Exemption Certificate

Seller: You must receive this certificate if you do not have the institution’s or course instructor’s list of required or recommended textbooks.
Student: You must use this certificate only if the seller does not have, and you cannot give the seller, a list of required or recommended 
textbooks.
Type or print all entries 

Seller information                                                              Student information
Name of seller                                                                  Name of student 

Address (number and street)                                                     Address (number and street)

City                                    State     ZIP code                      City                                    State ZIP code

                                                                                Student’s ID number (see instructions) 

Institution of higher education information
Name of institution of higher education 

Address (number and street)

City                                                                            State                                   ZIP code

Textbooks eligible for exemption (List any additional textbooks on another Form ST-121.4.)
Textbook title: 

Textbook title:

Textbook title:

Textbook title:

Textbook title:

Textbook title:

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 the vendor is a trustee for, and on account of, New York State and any locality with respect to any 
state or local sales or use tax the vendor is required to collect from me; that the vendor is required to collect such taxes from me unless I 
properly furnish this certificate to the vendor; and that the vendor must retain this certificate and make it available to the Tax Department upon 
request. I also understand that the Tax Department is authorized to investigate the validity of tax exemptions claimed and the accuracy of any 
information entered on this document.
Name of student (type or print)                         Signature of student                                            Date prepared 

                                        Substantial penalties will result from misuse of this certificate

Page 2 of 2 ST-121.4 (1/12)
                                                                           Instructions
General Information                                                                •  a copy of the instructor’s or institution’s list furnished by the student; or
The textbook exemption is only available to a purchaser who:                       •  a properly completed certificate.
•  is enrolled as a full- or part-time student at an institution of higher         If the purchase was made over the Internet or by mail, in addition to a copy 
 education, which provides a course of study leading to the granting of a          of the list of books or this certificate, you must retain and associate the 
 post-secondary degree, certificate, or diploma that is:                           student ID card number and other student ID information (name, address, 
  –  recognized and approved by the Regents of the University of the State         and institution information) with the sales record of the transaction. See Tax 
      of New York, or                                                              Bulletin 125 (TB-ST-125), College Textbooks, for more information.
  –  accredited by another accrediting agency or association that is also          If you are a registered New York State vendor and accept an exemption 
      recognized by the Regents of the University of the State of New York.        certificate, you will be protected from liability for the tax if the certificate is 
•  is purchasing textbooks required or recommended, either by the                  valid.
 instructor or the institution, for a course being taken at an institution of      The certificate will be considered valid if it was:
 higher education
                                                                                   •  accepted in good faith;
An institution of higher education includes colleges and universities, 
professional and technical schools, and libraries and museums that conduct         •  in the seller’s possession within 90 days of the transaction; and
educational programs leading to a post-secondary degree, certificate, or           •  properly completed.
diploma.                                                                           An exemption certificate is accepted in good faith when a seller has no 
Eligible textbooks include new or used textbooks and related workbooks             knowledge that the exemption certificate is false or is fraudulently given, 
required or recommended by the course instructor or the institution of higher      and reasonable ordinary due care is exercised in the acceptance of the 
education for a course taken at the institution. This includes course-packs        certificate.
and workbooks required or recommended by the institution or the instructor.        You must receive a properly completed exemption certificate from your 
This exemption applies whether the textbooks are printed or on CD-ROM,             customer no later than 90 days after the delivery of the property. When 
DVD, or other optical disc.                                                        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 
To the student                                                                     documentation may be required. An exemption certificate received on 
You must use this certificate only if the seller does not have, and you cannot     time that is not properly completed will be considered satisfactory if the 
give the seller, a list of required or recommended textbooks for the course        deficiency is corrected within a reasonable period. You must also maintain a 
you are taking at the institution where you are enrolled.                          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 
The exemption applies only to textbooks described above. It does not               that customer.
apply to other required supplies, notebooks, or books not required or 
recommended for a course.                                                          Invalid exemption certificates — Sales transactions which are not 
                                                                                   supported by valid exemption certificates are deemed to be taxable retail 
Student’s identification (ID) number                                               sales. The burden of proof that the tax was not required to be collected is on 
You must show the seller at the time of purchase your valid student ID card        the seller.
issued by the institution of higher education where you are enrolled as a          Retention of exemption certificates — You must keep this certificate for at 
full- or part-time student.                                                        least three years after the due date of the sales tax return to which it relates, 
However, if the institution of higher education where you are enrolled does        or the date the return was filed, if later. 
not issue student ID cards, enter school does not issue student IDs in 
                                                                                     
the Student’s ID number box. You must also provide the seller other valid           Need help?
evidence of enrollment at an institution of higher education, such as:
•  your receipt showing payment to the institution for tuition or for a course                 Visit our Web site at www.tax.ny.gov
 for which the textbooks are required or recommended, the name of the 
 institution, and your name;                                                                   •  get information and manage your taxes online
•  a dated statement from the registrar’s office indicating you are enrolled as                •  check for new online services and features
 a full- or part-time student; or 
•  any other current documentation indicating your name, the institution’s               Telephone assistance
 name, and the period of enrollment.
                                                                                    Sales Tax Information Center:                        (518) 485-2889
If you are purchasing eligible textbooks over the Internet or by mail, you 
must provide the seller your name, address, valid student ID number, and            To order forms and publications:                     (518) 457-5431
the name and address of the institution where you are enrolled.                     Text Telephone (TTY) Hotline (for persons with 
                                                                                      hearing and speech disabilities using a TTY):  (518) 485-5082
Misuse of this certificate
Misuse of this exemption certificate with the intent to avoid tax may subject            Persons with disabilities: In compliance with the 
you to serious civil and criminal sanctions in addition to the payment of any                  Americans with Disabilities Act, we will ensure that our 
tax and interest due. These include:                                                           lobbies, offices, meeting rooms, and other facilities are
                                                                                    accessible to persons with disabilities. If you have questions 
•  A penalty equal to 100% of the tax due;                                          about special accommodations for persons with disabilities, call the 
•  A $50 penalty for each fraudulent exemption certificate issued; and              information center.
•  Criminal felony prosecution, punishable by a substantial fine and a 
 possible jail sentence.                                                           Privacy notification
                                                                                   The Commissioner of Taxation and Finance may collect and maintain personal 
To the seller                                                                      information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 
You must check the student ID to verify that the purchaser is a student            171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require 
                                                                                   disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
currently enrolled at an institution of higher education.
                                                                                   This information will be used to determine and administer tax liabilities and, when authorized 
If the institution or course instructor has not provided a list of eligible books, by law, for certain tax offset and exchange of tax information programs as well as for any 
you may sell a textbook exempt from tax if the student gives you a properly        other lawful purpose.
completed certificate.                                                             Information concerning quarterly wages paid to employees is provided to certain state 
                                                                                   agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness 
To substantiate exempt sales to students, you must keep the following:             of certain employment and training programs and other purposes authorized by law.
•  a copy of the required or recommended list of textbooks furnished by the        Failure to provide the required information may subject you to civil or criminal penalties, or 
 course instructor or institution of higher education;                             both, under the Tax Law.
                                                                                   This information is maintained by the Manager of Document Management, NYS Tax 
                                                                                   Department, W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.