New York: Sales Tax Handbook
New York Sales Tax Exemption / Resale Forms 7 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the New York sales tax, you need the appropriate New York sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in New York, and lists seven New York sales tax exemption forms available for download.
Printable New York Exemption Certificates
We have seven New York sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
New York allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in New York
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of New York provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Resale Certificate" should be utilized when buying items specifically for the purpose of reselling them.
The "Textbook Exemption Certificate" can be utilized by students to purchase their school textbooks.
The "Contractor Exempt Purchase Certificate" should be utilized when purchasing production machinery and equipment, or when purchasing supplies for building or altering tangible personal property for a sales tax exempt organization.
The "Certificate of Capital Improvement" should be used making a purchase which will expand a business.
The "Exempt Use Certificate" covers most types of basic tax exempt purchases.
The full list of these downloadable forms can be viewed on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my New York sales tax exemption certificate good for?
There is no explicitly stated expiration period for these blanket certificates. They remain valid until it is revoked in writing, no exempt purchases have been made for a substantial period of time, or if it is found to be fraudulent.
Can I use a blanket resale exemption certificate in New York?
New York does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in New York
New York is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because New York is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in New York.
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