Form ST-119.1 "New York State and Local Sales and Use Tax - Exempt Organization - Exempt Purchase Certificate" - New York

What Is Form ST-119.1?

Form ST-119.1, New York State and Local Sales and Use Tax Exempt Organization Exempt Purchase Certificate, is a document that enables you to make tax-free purchases of products usually subject to sales tax. The form is a state-specific document issued by the New York State Department of Taxation and Finance and was last revised in January 2009. The ST-119.1 fillable form is available for download below.

Alternate Name:

  • NYS Tax Exempt Form ST-119.1.

A tax exemption certificate is used to purchase taxable items and services free of taxes. A purchaser should provide the seller with the completed certificate at the time of sale or no later than 90 days since the purchase was made.

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Form ST-119.1 Instructions

The instructions for Form ST-119.1 are as follows:

  • You are not allowed to use New York State exempt organization exempt purchase certificate unless you have Form ST-119, Exempt Organization Certificate;
  • The form cannot be used by the representatives of governmental agencies or diplomatic missions;
  • Do not use this form for the tax-free purchase of motor fuel or diesel motor fuel;
  • Misuse of the form results in civil or criminal penalties.

The exempt purchase certificate form will be mailed to you with Form ST-119. If you need some extra copies, call the Department of Taxation. Find the detailed instructions attached to the form.

How to Fill out ST-119.1 Form?

Most fields on the document are self-explanatory. To fill it properly use the following tips:

  1. Check either Single Purchase Certificate or Blanket Certificate. Check Blanket Certificate box if you regularly buy similar products or services from the same seller to cover all similar purchases with the same certificate;
  2. Provide your organization information exactly as it appears on Form ST-119;
  3. Enter the Exempt Organization Number issued by the NYS Tax Department. You are not allowed to use this form if you do not have one. Note that Exempt Organization Number is not your Federal Employer Organization number;
  4. Enter the responsible officer information and the completion date;
  5. Complete all entries for the form to be valid.

New York Tax Exempt Forms

New York Tax exempt forms include:

  • Form ST-120 - used for the tax-exempt purchase of property or services for resale;
  • Form ST-120.1 - used to claim an exemption from tax on the purchase of personal property that will be integrated into the real property;
  • Form ST-121 - used to buy property or services that will be applied for exempt purposes;
  • Form ST-121.1 - used for a tax-free purchase of qualifying vehicles (certain tractors, trailers semitrailers, and omnibuses), their supplies, parts, and services;
  • Form ST-121.2 - used to claim the tax-exempt purchase of promotional materials and coherent services;
  • Form ST-121.3 - used for the tax-free purchase of computer hardware used for design and creation of computer software for sale and for embedded software that is a part of the hardware;
  • Form ST-121.4 - used by full-time and part-time students to purchase textbooks required or recommended by their educational institution tax-free;
  • Form ST-121.5 - used for the tax-exempt purchase of personal property and services that will be used by an Internet data center located in New York State;
  • Form ST-121.9 - used to buy certain property for live dramatic or musical arts performances free of tax;
  • Form ST-124 - used for tax-exempt real property capital improvement services received from building contractors;
  • Form ST-125 - used for the purchase of property and services for commercial horse boarding or farm production exempt from payment of sales and use taxes;
  • Form ST-126 - used to make tax-free purchases of certain registered racehorses;
  • Form ST-860 - used to make a tax-exempt purchase of a guide, hearing, or service dog for a disabled person, as well as a purchase of products and services required for the care of this dog;
  • Form TP-385 - used for tax-free purchases of energy sources or premises that include residential and nonresidential space;
  • Form AU-297 - used by business in the situation when a business cannot determine how property or services (otherwise taxable) will be used. The form allows the eligible business to pay tax to the Tax Department directly;
  • Form ST-119.5 - used to certify a veteran organization representative's exemption from New York State and local sales taxes when renting a room during the travel on behalf of the organization;
  • Form ST-129 - used by New York State or federal government employees to rent hotel or motel room tax-free;
  • Form DTF-801 - used to make tax-exempt purchases by enrolled members of the exempt nations or tribes;
  • Form AC946 - used by a New York State government employee for the tax-exempt purchase of property or services, which are paid for by New York State;
  • New York State Governmental Purchase Order - used by a New York State governmental entity for the tax-free purchase of taxable personal property or service;
  • Federal Purchase Order - used by a United States governmental entity for making a tax-exempt purchase of any taxable personal property or service.
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Download Form ST-119.1 "New York State and Local Sales and Use Tax - Exempt Organization - Exempt Purchase Certificate" - New York

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New York State Department of Taxation and Finance
ST-119.1
New York State and Local Sales and Use Tax
(1/09)
Exempt Organization
Exempt Purchase Certificate
D
Exempt organization
number
(6-digit number
Your exempt
organization
number
Single purchase certificate
issued by the New York State Tax Department)
is not your
federal
employer
D
identification
number
(see instructions).
I
I
I
I
I
Blanket certificate
EX -
Name of exempt organization/purchaser
Name orsellei.~_
Street address
Street address
code
State
City
State
code
City
ZIP
ZIP
_--~~
-~-._._---_
---------
------~------------
..
-------
---------_._
..
-
.
...
The exempt organization must be the direct purchaser
and payer of record.
You may not use this form to purchase motor fuel or diesel motor fuel exempt from tax.
Representatives
of governmental
agencies or diplomatic
missions
may not use this form.
Carefully
read the instructions and other information on the back of this document.
I certify that the organization named above holds a valid Form ST-119, Exempt Organization
Certificate, and is exempt from New York State and local sales and use taxes on its purchases.
I also certify that the above statements are true and correct. I make these statements with
the knowledge that knowingly making a false or fraudulent statement on this document is a
misdemeanor under section 1817 of the New York State Tax Law and section 210.45 of the
Penal Law, punishable by imprisonment for up to a year and a fine of up to $10,000 for an
individual or $20,000 for a corporation. I understand that the Tax Department is authorized to
investigate the validity of the exemption claimed or the accuracy of any information entered on
this form.
Title
Print or type name of officer of organization
Date issued
Signature of officer of organization
~
..
,
...
-
,..
Need help?
h;1
Text Telephone
(TTY) Hotline
(for persons
with
www.nystax.go'
-
'nlemet acoess,
•••••
ny):
hearing and speech disabilities
using a
If you
••••
(for information,
forms, and publications)
ny,
have access to a
contact us at 1 800 634-2110 .
•••••
ny,
If you do not own a
check with independent
•• ••
Fax-on-demand
forms:
Forms are
living centers or community
action programs
to find
available
24 hours a day,
out where machines
are available for public use.
1 800748-3676
7 days a week.
Persons
with disabilities:
In compliance
with the
Telephone
assistance
is available
from 8:00 A.M. to
Americans
with Disabilities
Act, we will ensure that
5:00 PM. (eastern
time), Monday through
Friday.
our lobbies, offices, meeting rooms, and oiher facilities
Sales Tax Information
Center:
(518) 485-2889
are accessible
to persons with disabilities.
If you have
For in-state callers without free
questions
about special accommodations
for persons
1 800 698-2909
long distance:
with disabilities,
call the information
center.
(518) 457-5431
To order forms and publications:
For in-state callers without free
long distance:
1 800 462-8100
New York State Department of Taxation and Finance
ST-119.1
New York State and Local Sales and Use Tax
(1/09)
Exempt Organization
Exempt Purchase Certificate
D
Exempt organization
number
(6-digit number
Your exempt
organization
number
Single purchase certificate
issued by the New York State Tax Department)
is not your
federal
employer
D
identification
number
(see instructions).
I
I
I
I
I
Blanket certificate
EX -
Name of exempt organization/purchaser
Name orsellei.~_
Street address
Street address
code
State
City
State
code
City
ZIP
ZIP
_--~~
-~-._._---_
---------
------~------------
..
-------
---------_._
..
-
.
...
The exempt organization must be the direct purchaser
and payer of record.
You may not use this form to purchase motor fuel or diesel motor fuel exempt from tax.
Representatives
of governmental
agencies or diplomatic
missions
may not use this form.
Carefully
read the instructions and other information on the back of this document.
I certify that the organization named above holds a valid Form ST-119, Exempt Organization
Certificate, and is exempt from New York State and local sales and use taxes on its purchases.
I also certify that the above statements are true and correct. I make these statements with
the knowledge that knowingly making a false or fraudulent statement on this document is a
misdemeanor under section 1817 of the New York State Tax Law and section 210.45 of the
Penal Law, punishable by imprisonment for up to a year and a fine of up to $10,000 for an
individual or $20,000 for a corporation. I understand that the Tax Department is authorized to
investigate the validity of the exemption claimed or the accuracy of any information entered on
this form.
Title
Print or type name of officer of organization
Date issued
Signature of officer of organization
~
..
,
...
-
,..
Need help?
h;1
Text Telephone
(TTY) Hotline
(for persons
with
www.nystax.go'
-
'nlemet acoess,
•••••
ny):
hearing and speech disabilities
using a
If you
••••
(for information,
forms, and publications)
ny,
have access to a
contact us at 1 800 634-2110 .
•••••
ny,
If you do not own a
check with independent
•• ••
Fax-on-demand
forms:
Forms are
living centers or community
action programs
to find
available
24 hours a day,
out where machines
are available for public use.
1 800748-3676
7 days a week.
Persons
with disabilities:
In compliance
with the
Telephone
assistance
is available
from 8:00 A.M. to
Americans
with Disabilities
Act, we will ensure that
5:00 PM. (eastern
time), Monday through
Friday.
our lobbies, offices, meeting rooms, and oiher facilities
Sales Tax Information
Center:
(518) 485-2889
are accessible
to persons with disabilities.
If you have
For in-state callers without free
questions
about special accommodations
for persons
1 800 698-2909
long distance:
with disabilities,
call the information
center.
(518) 457-5431
To order forms and publications:
For in-state callers without free
long distance:
1 800 462-8100
ST-119.1 (1/09) (back)
Instructions
Please print or type the responsible officer information and
General information
fill in the date you are issuing this exemption certificate. The
This form is not valid unless all entries have been completed.
exemption certificate must be signed by a responsible officer
of the organization.
If the organization does not have Form ST-119, Exempt
Organization Certificate, issued by the Tax Department,
To the seller
it may not use this form and must pay sales tax on its
purchases.
As a New York State registered vendor, you may accept
an exemption certificate in lieu of collecting tax and be
This form may not be used to make tax exempt purchases
protected from liability for the tax if the certificate is valid. The
of motOr fueJor diesel motor fuel, including NO.2 heating
certificate will be considered valid if it is:
oil. Form FT-1020, Exemption Certificate for Certain
• accepted in good faith;
Taxes Imposed on Diesel Motor Fuel and Propane, or
Form FT-1025, Certificate of Tax Exemption on Purchases
• in your possession within 90 days of the transaction; and
of Enhanced Diesel Motor Fuel, may be used to make
• properly completed (all required entries were made).
qualifying purchases of diesel motor fuel exempt from tax.
An exemption certificate is accepted in good faith when you
Hospitals, volunteer fire companies, and volunteer
have no knowledge that the exemption certificate is false or
ambulanceservices
~xempt from sales ta~ may claim
_
is fraudulently given; and reasonable ordinary due care is
exemption on the purchase of motor fuel by using
exercised in the acceptance of the certificate. If an exemption
Form FT-937, Certificate of Exemption for Qualified
certificate with all entries completed is not received within
Hospitals, Volunteer Fire Companies, and Volunteer
90 days after the delivery of the property or service, you will
Ambulance Services. Other exempt organizations may use
share with the purchaser the burden of proving the sale was
Form FT-500, Application for Refund of Sales Tax Paid on
exempt.
Automotive Fuels, to apply for a refund of sales tax paid on
qualifying purchases of motor fuel and diesel motor fuel.
Note: the exempt organization must be the direct purchaser
and payer of record. Any bill, invoice, or receipt you provide
Representatives of governmental agencies or diplomatic
must show the organization as the purchaser. Payment must
missions may not use this form.
be from the funds of the exempt organization. Payment may
not be made from the funds of individual members of the
Substantial
civil and/or criminal
penalties
will result
organization, even if they will be reimbursed.
from the misuse of this form.
You must also maintain a method of associating an invoice
To the purchaser
(or other source document) for an exempt sale made to a
Check either the Single purchase certificate or Blanket
purchaser with the exemption certificate you have on file
certificate box.
from that purchaser.
A blanket certificate covers the original purchase and
You must keep this certificate for at least three years after
subsequent purchases of the same general type of property
the due date of the return to which it relates, or the date the
or service.
return was filed, if later.
If you do not check the Blanket certificate box, the document
will be considered a single purchase certificate.
Privacy notification
The Commissioner
of Taxation and Finance may collect and maintain
Enter the organization's information as it appears on _ _
personal information pursuant to the New York State-Tax Law, including but
Form ST-119, Exempt Organization Certificate. The EX
not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096,
number'requested
is not a Federal employer identification
1142, and 1415 of that Law; and may require disclosure of social security
number or New York State sales tax vendor
number. The
10
numbers pursuant to 42 USC 405(c)(2)(C)(i).
organization must have applied for, and received, exempt
This information will be used to determine and administer tax liabilities
status from the Tax Department, and been issued a six-digit
and, when authorized by law, for certain tax offset and exchange of tax
EX number. If you do not have this number, you may not
information programs as well as for any other lawful purpose_
use this form.
Information concerning quarterly wages paid to employees is provided
The organization's exemption from sales tax does not
to certain state agencies for purposes of fraud prevention, support
extend to officers, members, or employees of the exempt
enforcement,
evaluation of the effectiveness
of certain employment and
training programs and other purposes authorized by law.
organization. Personal purchases made by these individuals
are subject to sales and use tax.
Failure to provide the required information may subject you to civil or
criminal penalties, or both, under the Tax Law.
An organization's exemption from sales tax does not extend
to its subordinate or affiliated units. When making purchases,
This information is maintained by the Manager of Document Management,
NYS Tax Department, W A Harriman Campus, Albany NY 12227;
subordinate or affiliated units may not use the exemption
telephone (518) 457-5181.
number assigned to the exempt organization. Such misuse
may result in the revocation of the exempt organization's
exemption.
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