To the purchaser: you may not use this certificate to purchase items or services that are not for resale.
Blanket box: if you do not mark an X in the Blanket certificate box, the certificate will be deemed a Single-use certificate.
Temporary vendors: must issue a single-use certificate and may not issue a blanket certificate.
Motor fuel and cigarettes: this certificate may not be used to purchase motor fuel or diesel motor fuel. It does not exempt prepaid sales tax on cigarettes.
Seller: if you are a New York State registered vendor and accept an exemption document, you will be protected from liability for the tax, if the certificate is valid.
| Question | Answer |
|---|---|
| Form Name | ST-120 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 25 |
| Avg. time to fill out | 5 min |
| Edition | 1/26 |
| Issuing agency | Department of Taxation and Finance |
| Who signs | Owner, partner, or authorized person of purchaser |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | ST-120, ST120, ST 120, NY ST-120, New York ST-120, New York State and Local Sales and Use Tax Resale Certificate |
| Official source | ST-120 (Rev 1/26), Department of Taxation and Finance |
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