Form St-121.2 - Exemption Certificate For Purchases Of Promotional Materials Page 2
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2Page 2 of 2 ST-121.2 (3/12)
Instructions
To the purchaser
customers or prospective customers, without charge to such
customers or prospective customers, by means of a common
If you are purchasing promotional materials, or services relating to
carrier, United States Postal Service, or like delivery service.
promotional materials, you must complete this form and give it to
the vendor to certify the percentage of the purchase that is exempt
To the vendor
from sales tax. Promotional materials include any advertising
The purchaser must give you Form ST-121.2 with all required
literature such as catalogs and brochures, and related tangible
entries completed no later than 90 days after delivery of the
personal property (for example, annual reports, complimentary
property or services sold, or the sale will be deemed to have been
maps, other free gifts, applications, and order forms), and the
taxable at the time of the transaction. If you receive the certificate
envelopes used exclusively to deliver the promotional materials.
after 90 days, both you and the purchaser assume the burden
Account statements, invoices, or the envelopes used to deliver
of proving the sale was exempt, and we may require additional
them are not promotional materials.
substantiation.
Purchaser’s sales tax vendor ID number
In addition, if you fail to collect tax as a result of accepting an
If you are registered with the Tax Department for sales tax
improperly completed Form ST-121.2, you become personally liable
purposes, you must enter your sales tax identification number on
for the tax, plus any penalty and interest due, unless the certificate
this form. If you are not required to be registered, enter N/A.
is corrected within a reasonable period of time or you otherwise
prove that the transaction was not subject to tax. You must keep
Percentage
any exemption certificate you receive for at least three years after
Enter the percentage of the purchase that qualifies as tax exempt
the due date of the last tax return to which it relates, or the date
for each category of exempt promotional materials and services you
the return is filed, if later. You must also maintain a method of
are purchasing. If you estimate too high a percentage as exempt,
associating an exempt sale made to a particular customer with the
you must pay tax on the portion that turns out to be taxable. If you
exemption certificate you have on file for that customer.
marked an X in the Blanket certificate box, you should periodically
review the percentage(s). If any percentage changes, you must
If the Blanket certificate box is marked, you may consider this
issue a new blanket certificate. The new blanket certificate covers
certificate part of any order received from the purchaser during the
subsequent purchases, and remains in effect until the percentages
period that the blanket certificate remains in effect. However, each
change again and you issue a newer certificate.
subsequent sales slip or purchase invoice based on this blanket
certificate must show the purchaser’s name and address and,
If you cannot, in good faith, determine the exempt percentage, you
if applicable, the NYS sales tax ID number. A blanket certificate
must pay tax at the time of purchase and request a refund.
remains in effect until the purchaser gives you written notice of
Part 1 — Purchases of promotional materials
revocation, or you have knowledge that the certificate is false or
was fraudulently presented, or until the Tax Department notifies you
Printed promotional materials include any printed materials such
that the purchaser may no longer make exempt purchases.
as catalogs, literature, and related tangible personal property (such
as complimentary maps, applications, and order forms), and the
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envelopes used exclusively to deliver the promotional materials.
Part 2 — Purchases of services to exempt
Visit our Web site at
promotional materials
• get information and manage your taxes online
Other purchases exempt from sales tax include information sold in
the form of printed matter relating to mailing lists, including merging
• check for new online services and features
names, labeling envelopes, and similar services when sold in
conjunction with qualifying exempt promotional materials.
Telephone assistance
Part 3 — Purchases of the service of storing exempt
Sales Tax Information Center:
(518) 485-2889
promotional materials
The purchaser of promotional materials exempt as described
To order forms and publications:
(518) 457-5431
in Part 1, paragraph A or B, may also purchase certain storage
Text Telephone (TTY) Hotline (for persons with
charges exempt from tax if the charges are for storing exempt
hearing and speech disabilities using a TTY):
(518) 485-5082
promotional materials and the storage is provided by the same
Persons with disabilities: In compliance with the
vendor who sold the exempt printed promotional materials, or by
the same vendor who rendered exempt services to the promotional
Americans with Disabilities Act, we will ensure that our
lobbies, offices, meeting rooms, and other facilities are
materials, as described in Part 1, paragraph D or E. Storage of
other promotional materials is taxable.
accessible to persons with disabilities. If you have questions
about special accommodations for persons with disabilities, call the
Part 4 — Purchases of mechanicals, layouts, artwork, etc.
information center.
Paper, ink, artwork, mechanicals, and other supplies that you
purchase and furnish to the printer are exempt if the printer uses
Privacy notification
them to produce and sell to you promotional materials exempt
The Commissioner of Taxation and Finance may collect and maintain personal
under Part 1, A or B.
information pursuant to the New York State Tax Law, including but not limited to,
sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415
For more information on the production and use of promotional
of that Law; and may require disclosure of social security numbers pursuant to
materials, see TSB-M-97(6)S, Expanded Sales and Compensating
42 USC 405(c)(2)(C)(i).
Use Tax Exemption for Promotional Materials, and TSB-M-01(4)S,
This information will be used to determine and administer tax liabilities and, when
Summary of Recently Enacted Sales and Use Tax Legislation.
authorized by law, for certain tax offset and exchange of tax information programs
as well as for any other lawful purpose.
Exemption of free gifts
Information concerning quarterly wages paid to employees is provided to certain
Free gifts are not exempt promotional materials unless one of the
state agencies for purposes of fraud prevention, support enforcement, evaluation
following applies:
of the effectiveness of certain employment and training programs and other
• they are shipped out of state, or
purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal
• they are printed materials or promotional materials upon which
penalties, or both, under the Tax Law.
producing, fabricating, processing, printing, or imprinting services
have been directly performed and the purchaser of the gifts mails
This information is maintained by the Manager of Document Management,
NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone
or ships them, or causes them to be mailed or shipped, to its
(518) 457-5181.
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