Skip to main content
Avalara Help Center

New York Form Guide

This article applies to:Avalara CertCapture

Exemption Certificate Form ST-121

Required fields:

  1. Name of seller.
  2. Name of purchaser, including street address, city and state.
  3. Purchaser’s Certificate of Authority number.
  4. Marked as Single or blanket certificate.
  5. At least one marked box in Part I, II, or III.
  6. Signature of purchaser.
  7. Date signed.

Resale Certificate Form ST-120

Required fields:

  1. Marked as single or blanket certificate.
  2. Date issued (sign date).
  3. Name of seller.
  4. Purchaser business description and products sold.
  5. EitherPart 1 or part 2 completed:
    1. Part 1 requires certificate of authority number and then selection of A or B.
    2. Part 2 requires state and issued ID number and then selection of A or B.
  6. Name of purchaser, including street address, city and state.
  7. Signature of purchaser.

Farmers and Commercial Horse Boarding Operator’s Exemption Certificate ST-125

Required fields:

  1. Name of seller.
  2. Name of purchaser.
  3. Select Farmer And/Or Commercial Horse Boarder – if boarder is marked, must provide the certificate of authority number
  4. Select single or blanket certificate.
  5. Check at least one of the 5 boxes (a) – (e) defining what is purchased.
  6. Signature.
  7. Date.

Notes:

  • Farmers may complete the ST-121 or ST-125 exemption forms. If a ST-121 the Certificate of Authority number may be blank and acceptable. Farmers are not required to register with the state if they only sell non-taxable items.
  • Contractors must be registered with the state to utilize and exemption certificate. Capitol improvements and repairs to real property are exempt and do not need an exemption certificate.
  • No exemption certificate is required for: food, drugs, clothing, medical equipment, laundry, dry cleaning services, newspapers, and veterinary services.
  • The federal government and state of NY sales are exempt and do not need a certificate. Governments must provide a Purchase Order that shows the use by government to be exempt. Non-NY state governments are not exempt in this manner. Non-Profits must be designated by the state to be exempt. They should provide a copy of the state ruling.
  • The State Certificate of Authority number is normally 9 digits with resale numbers beginning with 1, example 13-1234567.
  • As of July 2009, Qualified Empire Zone Exemptions are no longer valid as exemption certificates.
  • You can find these forms in the certificate library.
  • Was this article helpful?