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ST‑112

New York State Department of Taxation and Finance

New York State and Local Sales and Use Tax

Annual Application for a Materialman to Remit

(4/11)

Sales Tax Under the Pay‑When‑Paid Option

For period ending May 31,

(enter year)

Legal name

Sales tax vendor identification number

DBA or trade name

Telephone number

(if different from legal name above)

(

)

Street address

City

State

ZIP code

Qualifying materialmen may postpone remitting the sales tax until they receive payment (pay‑when‑paid) on qualifying

sales to contractors. A qualifying sale is a sale of building materials or services performed on such materials to a

contractor, subcontractor, or repairman for the improvement of real property, provided the sale is made on credit

granted by the materialman. However, in all cases, the tax must be remitted within one year of the date of sale. For

more information, including special record keeping requirements, see TSB‑M‑99(2)S, Materialmen ‑ Pay When Paid.

For you to take advantage of this option, the Tax Department must receive this application by June 1 of each year.

Eligibility requirements

In any two quarterly sales tax periods within the most recent four consecutive quarterly sales tax periods, were you:

1. A materialman within the meaning of section two of the Lien Law? (In general, the Lien Law

defines a materialman as any person who furnishes material or the use of machinery, tools, or

equipment, or compressed gases for welding or cutting, or fuel or lubricants for the operation of

machinery or motor vehicles, to an owner, contractor, or subcontractor, for the improvement

of real property.) .............................................................................................................................. Yes

2. Primarily engaged (more than 50% of sales) in selling building materials to contractors,

subcontractors, or repairmen, for the improvement of real property? ............................................ Yes

3. Authorized by the Lien Law to file a mechanic’s lien upon such real property and

improvement to real property? ........................................................................................................ Yes

If you answered Yes to all three questions, you are a qualified materialman and eligible to remit sales tax under the

pay‑when‑paid option.

Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these

statements with the knowledge that willfully issuing a false or fraudulent statement in this document with the intent to evade any such tax may

constitute a felony or other crime under New York State Law, punishable by a substantial fine and a possible jail sentence. I also understand that

the Tax Department is authorized to investigate the validity and the accuracy of any information entered on this document.

Signature of vendor

Date

Need help?

Telephone assistance

Internet access:

Sales Tax Information Center:

(518) 485-2889

(for information, forms, and publications)

To order forms and publications:

(518) 457-5431

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.

Mail to:

NYS TAX DEPARTMENT

SALES TAX REGISTRATION UNIT

W A HARRIMAN CAMPUS

ALBANY NY 12227

Form St-112 - Annual Application For A Materialman To Remit Sales Tax Under The Pay-When-Paid Option

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