Contractor Exempt Form Page 4
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4Page 4 of 4 ST-120.1 (12/12)
This certificate may also be used by a contractor to claim
• Criminal felony prosecution, punishable by a substantial fine
exemption from tax on the following services:
and a possible jail sentence; and
J.
Installing tangible personal property, including production
• Revocation of your Certificate of Authority, if you are
machinery and equipment, that does not become a part of
required to be registered as a vendor. See TSB-M-09(17)S,
the real property upon installation.
Amendments that Encourage Compliance with the Tax Law
and Enhance the Tax Department’s Enforcement Ability, for
Repairing real property, when the services are for the
more information.
project named on page 1 of this form and will be resold.
To the seller
Trash removal services rendered in connection with repair
services to real property, if the trash removal services will
Do not accept this Form ST‑120.1 unless all entries have been
be resold.
completed. The contractor must give you a properly completed
exemption certificate no later than 90 days after delivery of
Note: Purchases of services for resale can occur between
the property or service; otherwise, the sale will be deemed to
prime contractors and subcontractors or between two
have been taxable at the time the transaction took place. When
subcontractors. The retail seller of the services, generally
a certificate is received after the 90‑day period, both the seller
the prime contractor, must charge and collect tax on the
(vendor) and contractor assume the burden of proving that
contract price, unless the project owner gives the retail
the sale was exempt, and both may have to provide additional
seller of the service a properly completed exemption
substantiation.
certificate.
Your failure to collect sales or use tax, as a result of accepting
K. Installing, maintaining, servicing, or repairing tangible
an improperly completed exemption certificate or receiving
personal property used for Web hosting, telecommunication
the certificate more than 90 days after the sale, will make
or Internet access services, or by a broadcaster (described
you personally liable for the tax plus any penalty and interest
in item C on page 3).
charges due.
L.
Installing, maintaining, servicing, or repairing tangible
You must keep this exemption certificate for at least three
personal property that will be used predominantly either
years after the due date of the last return to which it relates, or
in farm production or in a commercial horse boarding
after the date when the return was filed, if later. You must also
operation, or in both (described in item E on page 3).
maintain a method of associating an exempt sale made to a
M. Installing qualifying residential or commercial solar energy
particular customer with the exemption certificate you have on
systems equipment (described in item G on page 3).
file for that customer.
N. Installing tangible personal property delivered to and
Caution: You will be subject to additional penalties if you
used directly and exclusively in adding to, altering, or
sell tangible personal property or services subject to tax, or
improving a qualifying tenant’s leased premises for use
purchase or sell tangible personal property for resale, without
as commercial office space in Eligible Area A or B as
possessing a valid Certificate of Authority. In addition to the
described in TSB‑M‑05(12)S, provided that the tangible
criminal penalties imposed under the New York State Tax Law,
personal property becomes an integral component part of
you will be subject to a penalty of up to $500 for the first day
the building in which the leased premises are located.
on which such a sale or purchase is made; plus up to $200
for each subsequent day on which such a sale or purchase is
To the purchaser
made, up to the maximum allowed.
Misuse of this certificate
Misuse of this exemption certificate may subject you to serious
civil and criminal sanctions in addition to the payment of any tax
and interest due. These include:
• A penalty equal to 100% of the tax due;
• A $50 penalty for each fraudulent exemption certificate issued;
Need help?
Telephone assistance
(518) 485-9863
Visit our Web site at
• get information and manage your taxes online
To order forms and publications:
(518) 457-5431
• check for new online services and features
Text Telephone (TTY) Hotline (for persons with
Persons with disabilities: In compliance with the
hearing and speech disabilities using a TTY): If you
Americans with Disabilities Act, we will ensure that our
have access to a TTY, contact us at (518) 485-5082.
lobbies, offices, meeting rooms, and other facilities
If you do not own a TTY, check with independent
are accessible to persons with disabilities. If you have
living centers or community action programs to find
questions about special accommodations for persons
out where machines are available for public use.
with disabilities, call the information center.
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