ST-129: New York Hotel Tax Exemption Certificate for Occupancy By Government Employees

Complete all information requested on Form ST-129.

Enter the name of the hotel, short-term rental unit operator, or booking service, the dates of occupancy (From and To), and the address (number and street), city, state, ZIP code and country.

Enter the governmental entity (federal, state, or local) and the agency, department, or division.

Enter the employee name (print), employee title and date prepared.

Sign and date the exemption certificate.

Certification: you certify that you are an employee of the department, agency, or instrumentality of New York State, the United States government, or the political subdivision of New York State indicated in the Governmental entity and Agency boxes; that the charges for the occupancy of the business on the dates listed have been or will be paid for by that governmental entity; and that these charges are incurred in the performance of your official duties as an employee of that governmental entity. You certify that the statements in this certification are true, complete, and correct, and that no material information has been omitted. You 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 you 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. You 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 you; that the vendor is required to collect such taxes from you unless you 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. You 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.

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: a penalty equal to 100% of the tax due; criminal felony prosecution, punishable by a substantial fine and a possible jail sentence; and a $50 penalty for each fraudulent exemption certificate issued. (checked October 19, 2026)

Provide the completed Form ST-129 to the hotel operator, short-term rental unit operator, or booking service upon booking or check in.

If you stay at more than one location while on official business, you must complete an exemption certificate for each location. If you are in a group traveling on official business, each person must complete a separate exemption certificate and give it to the hotel operator, short-term rental unit operator, or booking service.

If you are an employee of an entity of New York State or the United States government and you are on official New York State or federal government business and renting a room or rooms in a hotel or short-term rental unit, you may use this form to certify the exemption from paying state-administered New York State and local sales taxes (including the $1.50 unit fee in New York City). (checked October 19, 2026)

New York State governmental entities include any of its agencies, instrumentalities, public corporations, or political subdivisions.

Agencies and instrumentalities include any authority, commission, or independent board created by an act of the New York State Legislature for a public purpose. Examples include the New York State Department of Taxation and Finance and the New York State Department of Education.

Public corporations include municipal, district, or public benefit corporations chartered by the New York State Legislature for a public purpose or in accordance with an agreement or compact with another state. Examples include the Empire State Development Corporation, the New York State Canal Corporation and Industrial Development Agencies and Authorities.

Political subdivisions include counties, cities, towns, villages, and school districts.

The United States of America and its agencies and instrumentalities are also exempt from paying New York State sales tax. Examples include the United States Department of State and the Internal Revenue Service.

Other states of the United States and their agencies and political subdivisions do not qualify for sales tax exemption. Examples include the city of Boston and the state of Vermont.

Keep the completed Form ST-129 as evidence of exempt occupancy by New York State and federal government employees who are on official business and staying at your place of business. The certificate should be presented to you when the occupant checks in or upon booking.

The certificate must be presented no later than 90 days after the last day of the first period of occupancy. If you accept this certificate after 90 days, you have the burden of proving the occupancy was exempt. You must keep this certificate for at least three years after the later of the due date of the last sales tax return to which this exemption certificate applies, or the date when you filed the return.

Do not accept this certificate unless the employee presenting it shows appropriate and satisfactory identification.