Department of Taxation and Finance

                                                   IDA Appointment of Project                                                                        ST-60(1/18)
                                                   Operator or Agent
                                                   For Sales Tax Purposes

     The industrial development agency or authority (IDA) must submit this form within 30 days 
     of the appointment of a project operator or agent, whether appointed directly by the IDA or                                                  For IDA use only
                                      indirectly by the operator or another agent.

IDA information
Name of IDA                                                                                 IDA project number (use OSC numbering system for projects after 1998)

Street address                                                                              Telephone number
                                                                                            (   )
City                                                    State        ZIP code               Email address (optional)

Project operator or agent information
Name of IDA project operator or agent                                            Mark an X in the box if directly      Employer identification or Social Security number
                                                                                 appointed by the IDA:
Street address                                                                              Telephone number                           Primary operator or agent?
                                                                                            (   )                                                 Yes             No
City                                                    State        ZIP code               Email address (optional)

Project information
Name of project

Street address of project site

City                                                    State        ZIP code               Email address (optional)

Purpose of project

Description of goods and services intended to be exempted from New York State and local sales and use taxes

Date project operator or                                Date project operator or                                  Mark an  Xin the box if this is an extension to 
agent appointed (mmddyy)                                agent status ends (mmddyy)                                an original project:
Estimated value of goods and services that will be                               Estimated value of New York State and local sales and 
exempt from New York State and local sales and use tax:                          use tax exemption provided:

Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I 
make these statements with the knowledge that willfully providing false or fraudulent information with this document may constitute a 
felony or other crime under New York State Law, punishable by a substantial fine and possible jail sentence. I also understand that the 
Tax Department is authorized to investigate the validity of any information entered on this document.
Print name of officer or employee signing on behalf of the IDA                   Print title

Signature                                                                                   Date                               Telephone number
  (   )

Page 2 of 2 ST-60 (1/18)
                                                      Instructions

When to file                                                  Privacy notification
An IDA must file this form within 30 days of the date they    New York State Law requires all government agencies 
appoint any project operator or other person as agent of      that maintain a system of records to provide notification 
the IDA, for purposes of extending any sales and use tax      of the legal authority for any request for personal 
exemptions.                                                   information, the principal purpose(s) for which the 
                                                              information is to be collected, and where it will be 
Requirements to file                                          maintained. To view this information, visit our website, 
The IDA must file a separate form for each person it          or, if you do not have Internet access, call and request 
appoints as agent, whether directly or indirectly, and        Publication 54, Privacy Notification. See Need help? for 
regardless of whether the person is the primary project       the Web address and telephone number.
operator or agent. If the IDA authorizes a project operator 
or agent to appoint other persons as agent of the IDA, 
the operator or agent making such an appointment must         Need help?
advise the IDA that it has done so, so that the IDA can 
file a form within 30 days of the date of the new agent’s         Visit our website at www.tax.ny.gov
appointment. The IDA should not file this form for a              •  get information and manage your taxes online
person hired to work on an IDA project if that person is not      •  check for new online services and features
appointed as agent of the IDA. The IDA should not file this 
form if they do not extend any sales or use tax exemption     Telephone assistance
benefits for the project.
                                                              Sales Tax Information Center:             518-485-2889
If an IDA modifies a project, such as by extending it         To order forms and publications:          518-457-5431
beyond its original completion date, or by increasing or 
decreasing the amount of sales and use tax exemption          Text Telephone (TTY) or TDD               Dial 7-1-1 for the  
                                                                equipment users                   New York Relay Service
benefits authorized for the project, they must, within 
30 days of the change, file a new form with the new 
information.

If the information on this form changes
If an IDA amends, revokes, or cancels the appointment of 
an agent, or if an agent’s appointment becomes invalid for 
any reason, the IDA, within 30 days, must send a letter to 
the address below for filing this form, indicating that the 
appointment has been amended, revoked, or cancelled, 
or is no longer valid, and the effective date of the change. 
They must attach to the letter a copy of the form it 
originally filed. The IDA should not send a letter for a form 
that is not valid merely because the Completion date of 
project has passed.

Mailing instructions
Mail completed form to:
       NYS TAX DEPARTMENT 
       IDA UNIT
       W A HARRIMAN CAMPUS
       ALBANY NY 12227-0866
Private delivery services – See Publication 55, 
Designated Private Delivery Services.