Resale certificates by state
New York resale certificate
The official form, whether New York takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Resale Certificate (ST-120) · Get the form (opens in a new tab)
- Issued by the New York State Department of Taxation and Finance.
- Expires?
- No set expiry
- The form sets no expiration date. A blanket certificate covers all purchases of the same general type from that seller, and an unchecked box makes it single-use. Temporary vendors may only issue single-use certificates, and the Department says to give the seller an updated blanket certificate if circumstances change.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- With limits
- Part 2 of ST-120 is for buyers who are not registered and not required to register in New York. They list the state/country where they are registered for sales tax or VAT and that registration number (or write 'not applicable' if their home jurisdiction issues none). They can buy exempt only if the seller ships the goods directly to their customer or to an unaffiliated fulfillment provider in New York, or if the goods will be resold from a business outside New York.
- Buyer must be registered in New York?
- With limits
- A New York-registered buyer must hold a valid Certificate of Authority and enter its NY sales tax ID in Part 1. A business that meets New York's registration requirements (including remote sellers with no physical presence) must register first. Only buyers not required to register may use Part 2.
How to fill out and accept the certificate
- Enter the seller's and purchaser's names and addresses, then mark Single-use or Blanket (temporary vendors must choose single-use).
- Describe the purchaser's business and what it principally sells.
- A New York-registered purchaser completes Part 1 with its valid NY sales tax ID and checks what is being bought (A: goods for resale or for use as a component, B: services for resale, C: restaurant-type or heated food for resale).
- A non-New York purchaser completes Part 2 with its home state or country and registration number, checks D (direct delivery by the seller to its NY customer or fulfillment provider) or E (resold from an out-of-state business), then signs and dates.
When a seller is protected
The seller is protected if the certificate was accepted in good faith (no knowledge it is false or fraudulent, and reasonable ordinary care used), was properly completed with all required entries, and was in the seller's hands within 90 days of delivery or service. If it arrives after 90 days, both seller and buyer must prove the sale was exempt, and more documentation may be required. A timely certificate with a deficiency still counts if the deficiency is corrected within a reasonable time. The seller must also be able to link each exempt invoice to the certificate on file.
Seller record-keeping
Keep the certificate for at least three years after the due date of the return it relates to, or after the date that return was filed, whichever is later.
The New York State Department of Taxation and Finance lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Contractors using ST-120 to buy materials and supplies. They must use ST-120.1, a direct payment permit (AU-297), or pay tax.
- Using the certificate for items that are used or consumed in New York instead of resold. The buyer must then report and pay the tax directly, and misuse carries a 100% penalty plus $50 per fraudulent certificate.
- Using ST-120 to buy motor fuel or diesel motor fuel, or to avoid prepaid sales tax on cigarettes. The form does not cover either.
Multistate certificates in New York
SST Certificate of Exemption
Unconfirmed
New York is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. NY says exemption certificates of other states or countries are not valid and requires its own forms (e.g., ST-120), so acceptance is unlikely but not explicitly addressed.
MTC Uniform Resale Certificate
No
MTC note: New York is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
New York resale certificate FAQ
What form is used for a resale certificate in New York?
New York's resale certificate is the Resale Certificate (ST-120), published by the New York State Department of Taxation and Finance. Download it from the New York State Department of Taxation and Finance website; sellers keep the completed certificate rather than sending it to the state.
Does New York accept multistate resale certificates?
New York is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. NY says exemption certificates of other states or countries are not valid and requires its own forms (e.g., ST-120), so acceptance is unlikely but not explicitly addressed. New York is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do New York resale certificates expire?
The form sets no expiration date. A blanket certificate covers all purchases of the same general type from that seller, and an unchecked box makes it single-use. Temporary vendors may only issue single-use certificates, and the Department says to give the seller an updated blanket certificate if circumstances change.
Can an out-of-state business use a resale certificate in New York?
Part 2 of ST-120 is for buyers who are not registered and not required to register in New York. They list the state/country where they are registered for sales tax or VAT and that registration number (or write 'not applicable' if their home jurisdiction issues none). They can buy exempt only if the seller ships the goods directly to their customer or to an unaffiliated fulfillment provider in New York, or if the goods will be resold from a business outside New York.
Related reading
- New York sales tax guide: rates, nexus thresholds and filing rules
- New York sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Form ST-120 Resale Certificate (1/26) with instructions (opens in a new tab)
- NY DTF: Exemption Certificates for Sales Tax (opens in a new tab)
- NY DTF Registered Sales Tax Vendor Lookup (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the New York State Department of Taxation and Finance before you rely on a certificate.
Resale certificates in other states
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