NY Tax Exempt Form

Department of Taxation and Finance

New York State and Local Sales and Use Tax

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ST-120.1

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To be used only by contractors who are registered with the Tax Department for sales tax purposes. To vendors:
You must collect tax on any sale of taxable property or services unless the contractor gives you a properly FRPSOHWHGH[HPSWSXUFKDVHFHUWL¿FDWHQRWODWHUWKDQ GD\VDIWHUWKHSURSHUW\LVVROGRUVHUYLFHLV UHQGHUHG,QDGGLWLRQ\RXPXVWNHHSWKHFHUWL¿FDWHIRUDWOHDVWWKUHH\HDUVDVH[SODLQHGLQWKHLQVWUXFWLRQV

This form cannot be used to purchase motor fuel or diesel motor fuel exempt from tax. To contractors and vendors: 5HDGWKHLQVWUXFWLRQVRQSDJHVDQGFDUHIXOO\EHIRUHFRPSOHWLQJRUDFFHSWLQJWKLVFHUWL¿FDWH Name of seller

Name of purchasing contractor

Street address

Street address

City

State

1.

I have been issued a New York State &HUWL¿FDWHRI$XWKRULW\,



ZIP code

City

State

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ZIP code

, to collect

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The tangible personal property or service being purchased will be used on the following project:

located at
for and with
pursuant to prime contract dated
3.

.

These purchases are exempt from sales and use tax because: 0DUNDQX LQWKHDSSURSULDWHER[ IRUIXUWKHUH[SODQDWLRQVHHLWHPV$ WKURXJK6 LQWKHLQVWUXFWLRQVRQSDJHVDQG A. The tangible personal property will be used in the
above project to create a building or structure or
to improve real property or to maintain, service,
or repair a building, structure, or real property,
owned by an organization exempt under Tax Law
section 1116(a). ()RUH[DPSOH, 1HZ<RUN6WDWH

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The tangible personal property will become
an integral component part of such building,
structure, or real property.
B. The tangible personal property is production
machinery and equipment, and it will be
incorporated into real property.

C. The tangible personal property will be used:
• in an Internet data center when the property
is to be incorporated as part of a capital