Form St-121.3 - Exemption Certificate For Computer System Hardware
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2ST-121.3
New York State Department of Taxation and Finance
New York State and Local Sales and Use Tax
Exemption Certificate
(1/11)
For Computer System Hardware
To be completed by the purchaser and given to the seller. Complete all required entries (see instructions).
Name of seller
Name of purchaser
Street address
Street address
City
State
ZIP code
City
State
ZIP code
Purchaser’s Certificate of Authority number (see instructions)
Mark an X in the appropriate box:
Single-purchase certificate
Blanket certificate
My purchase of computer system hardware is exempt from sales and use tax because it will be used directly and predominantly for
the purpose(s) marked below:
A. The design and development of computer software for sale.
B. Providing the service of designing and developing Internet Web sites, when that service is for sale.
C. In a combination of the uses described in A and B.
These exemptions are also allowed for embedded software that comes as part of computer system hardware.
These exemptions do not apply to:
• other pre-written software, including operating system software and application software;
• the purchase of consumable supplies or tools used in the operation, maintenance, or repair of computer system hardware; or
• the services of installing, maintaining, servicing, or repairing computer system hardware (see Instructions for additional information).
If this is a blanket statement and in the future I make a purchase that does not qualify for the exemption, I will pay the appropriate tax
to the seller at the time of purchase.
Certification
I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these
statements and issue this exemption certificate with the knowledge that this document provides evidence that state and local sales
or use taxes do not apply to a transaction or transactions for which I tendered this document and that willfully issuing 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 understand that this document is required to be filed with, and delivered to the vendor as agent
for the Tax Department for the purposes of section 1838 of the Tax Law and is deemed a document required to be filed with the Tax
Department for the purpose of prosecution of offenses. I also understand that the Tax Department is authorized to investigate the
validity of tax exclusions or exemptions claimed and the accuracy of any information entered on this document.
Type or print name and title of owner, partner, or authorized person of purchase
Signature of owner, partner, or authorized person of purchase
Date prepared
Instructions
Who should use this form
Predominantly means that the hardware must be used
If you purchase, lease, or rent computer system hardware it
more than 50% of the time in designing and developing
may be exempt from sales tax if used or consumed directly and
computer software for sale or in providing the service, for sale,
predominantly in designing and developing computer software
of designing and developing Internet Web sites for sale.
for sale. This includes hardware used directly and predominantly
Designing and developing includes systems analysis, program
in providing the service, for sale, of designing and developing
design, coding, testing, debugging, and documentation.
Internet Web sites; or in a combination of such Web site service
and designing and developing software for sale.
To the purchaser
Directly means that the computer system hardware is actually
Complete this certificate and give it to the seller.
used in, or has an active, causal relationship in designing and
If you marked an X in the Blanket certificate box, this certificate
developing computer software for sale or in providing the
exempts purchases qualifying for the exemption. If you make
service, for sale, of designing and developing Internet Web sites.
Substantial penalties will result from misuse of this certificate.
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