Contractor Exempt Form Page 3
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4ST-120.1 (12/12) Page 3 of 4
Instructions
Only a contractor who has a valid Certificate of Authority
(Examples of exempt machinery and equipment include
issued by the Tax Department may use this exempt purchase
amplifiers, transmitters, and antennas.)
certificate. The contractor must present a properly completed
D. Installed or placed in the project in such a way that it
certificate to the vendor to purchase tangible personal property,
remains tangible personal property after installation.
or to a subcontractor to purchase services tax exempt. This
No exemption certificate is required from the customer.
certificate is not valid unless all entries have been completed.
However, the contractor must collect tax from its customer
The contractor may use this certificate to claim an exemption
when selling such tangible personal property or related
from sales or use tax on tangible personal property or services
services to the customer, unless the customer gives
that will be used in the manner specified in items A through N
the contractor an appropriate and properly completed
below. The contractor may not use this certificate to purchase
exemption certificate.
tangible personal property or services tax exempt on the basis
E.
Used predominantly (more than 50%) either in farm
that Form ST‑124, Certificate of Capital Improvement, has been
production or in a commercial horse boarding operation, or
furnished by the project owner to the contractor.
in both, for which the customer has provided the contractor
The contractor must use a separate Form ST‑120.1, Contractor
a completed Form ST‑125, Farmer’s and Commercial Horse
Exempt Purchase Certificate, for each project.
Boarding Operator’s Exemption Certificate. The exemption
is allowed on tangible personal property whether or not the
Purchase orders showing an exemption from the sales or use
property is incorporated into a building or structure.
tax based on this certificate must contain the address of the
project where the property will be used, as well as the name
F.
Machinery or equipment used directly and predominantly
and address of the project owners (see page 1 of this form).
to control, prevent, or abate pollution or contaminants from
Invoices and sales or delivery slips must also contain this
manufacturing or industrial facilities.
information (name and address of the project for which the
G. Residential and, beginning January 1, 2013, commercial
exempt purchases will be used or where the exempt services
solar energy systems equipment. Residential solar
will be rendered, as shown on page 1 of this form).
energy systems equipment means an arrangement or
Use of the certificate
combination of components installed in a residence that
utilizes solar radiation to produce energy designed to
This certificate may be used by a contractor to claim exemption
provide heating, cooling, hot water, and/or electricity.
from tax only on purchases of tangible personal property
Commercial solar energy systems equipment means an
that is ( Note: Unless otherwise stated, the customer must
arrangement or combination of components installed
furnish the contractor a properly completed Form ST‑121,
upon nonresidential premises that utilize solar radiation to
Exempt Use Certificate.):
produce energy designed to provide heating, cooling, hot
water, or electricity. The exemption is allowed on the 4%
A. Incorporated into real property under the terms of a
contract entered into with an exempt organization that has
New York State tax rate and where applicable, the
/
%
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MCTD rate. The exemption does not apply to local taxes
furnished the contractor with a copy of Form ST‑119.1,
unless the locality specifically enacts the exemption. The
Exempt Organization Exempt Purchase Certificate,
customer must furnish the contractor a completed Form
governmental purchase order, or voucher.
ST‑121 by completing the box marked Other (U.). For the
B. Incorporated into real property and is production machinery
definition of residence and for an exception relating to
or equipment.
recreational equipment used for storage, as well as for
other pertinent information, see TSB‑M‑05(11)S, Sales and
C. Used in one of the following situations:
Use Tax Exemption for Residential Solar Energy Systems
• Machinery, equipment, and other tangible personal
Equipment. For the definition of nonresidential premises,
property related to providing Web site services for sale to
as well as other pertinent information, see TSB‑M‑12(14)S,
be installed in an Internet data center when the property
Sales and Use Tax Exemption for the Sales and Installation
is to be incorporated as part of a capital improvement.
of Commercial Solar Energy Systems Equipment.
The customer must furnish the contractor a completed
Form ST‑121.5, Exempt Use Certificate for Operators of
H. Delivered and used directly and exclusively in adding to,
Internet Data Centers (Web Hosting).
altering, or improving a qualifying tenant’s leased premises
for use as commercial office space in Eligible Area A or B
• Used directly and predominantly in the receiving,
as described in TSB‑M‑05(12)S, Tangible Personal Property
initiating, amplifying, processing, transmitting,
Purchased for Leased Commercial Office Space in Lower
re‑transmitting, switching, or monitoring of switching of
Manhattan, provided that the tangible personal property
telecommunications services for sale, or Internet access
becomes an integral component part of the building in
service for sale.
which the leased premises are located, and where such
• Machinery, equipment, and other tangible personal
property is purchased within the first year of the qualifying
property (including parts, tools, and supplies) used
tenant’s lease.
by a television or radio broadcaster directly and
I.
Machinery and equipment used at qualified marine terminal
predominantly in the production and post‑production
facilities located in New York City. The machinery and
of live or recorded programs used by a broadcaster
equipment must be used directly and predominantly in
predominantly for broadcasting by the broadcaster either
loading, unloading, and handling cargo at marine terminal
over ‑the‑ air or for transmission through a cable television
facilities located in New York City that handled more than
or direct broadcast satellite system. (Examples of exempt
350,000 twenty foot equivalent units (TEUs) in 2003. For
machinery and equipment include cameras, lights, sets,
purposes of this exemption, the term TEU means a unit of
costumes, and sound equipment.) This exemption also
volume equivalent to the volume of a twenty‑foot container.
includes machinery, equipment, and other tangible
This exemption does not apply to the local tax in New York
personal property used by a broadcaster directly and
City.
predominantly to transmit live or recorded programs.
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