ST-120: New York State and Local Sales and Use Tax Resale Certificate

Enter the Name of seller and the Name of purchaser, each with Street address, City, State and ZIP code.

Enter all the information requested on the front of this form.

Mark an X in the appropriate box: Single-use certificate or Blanket certificate. Temporary vendors must issue a single-use certificate.

You may mark an X in the Blanket certificate box to cover all purchases of the same general type of property or service purchased for resale.

If you do not mark an X in the Blanket certificate box, the certificate will be deemed a Single-use certificate.

Temporary vendors may not issue a blanket certificate.

A temporary vendor is a vendor (other than a show or entertainment vendor), 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.

Enter what you are 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:"

Mark one: a New York State vendor (including a hotel or short-term rental unit operator or a dues or admissions recipient), show vendor or entertainment vendor, with the line My valid sales tax identification number is; or a New York State temporary vendor, with the lines My valid sales tax identification number is and expires on.

Mark box A for 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, or 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. Mark box B for a service for resale, including the servicing of tangible personal property held for sale.

Mark box C for 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.)"

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.

"I certify that the statements are true, complete, and correct, and that no material information has been omitted. I make these statements 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. 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. 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."

Enter the Name and title of the owner, partner, or authorized person of the purchaser (Type or print).

Sign as the owner, partner, or authorized person of the purchaser, and enter the Date prepared.

Form ST‑120, Resale Certificate, is a sales tax exemption certificate.

To the Seller: you must get a properly completed exemption certificate from your customer no later than 90 days after the delivery of the property or the performance of the service; 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.

Substantial penalties will result from misuse of this certificate. These include: A penalty equal to 100% of the tax due; A $50 penalty for each fraudulent exemption certificate issued (checked October 22, 2026); Criminal felony prosecution, punishable by a substantial fine and a possible jail sentence; and Revocation of your Certificate of Authority, if you are required to be registered as a vendor.

Contractors cannot use this certificate. They must either issue Form ST-120.1, Contractor Exempt Purchase Certificate, if the tangible personal property being purchased qualifies for exemption as specified by the certificate, or issue Form AU-297, Direct Payment Permit, or pay sales tax at the time of purchase. This certificate does not exempt prepaid sales tax on cigarettes. This certificate may not be used to purchase motor fuel or diesel motor fuel.