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Page 2 of 2 FT-939 (8/13)

Instructions

To qualify for exemption from state taxes, the Indian nation or tribe

This certificate must be properly completed by an authorized

must:

representative of the nation or tribe and given to each supplier at

the time of the initial purchase from that supplier.

• have a valid Form ST‑119, Exempt Organization Certificate,

issued by the New York State Department of Taxation and

Suppliers

Finance; and

A separate certificate is not necessary for subsequent purchases

• purchase the products for nation or tribal government use and

from the same supplier provided that:

not for resale; and

• registered distributors making tax‑exempt sales indicate the

• take delivery of the products on one of the qualified reservations.

nation’s or tribe’s name, address, and the exempt organization

number from Form ST‑119 on each sales slip or billing invoice

This certificate may be used only when the nation or tribe is the

issued; and

direct purchaser and payer of record. Any bill, invoice, or receipt

• registered dealers located on the reservation indicate the

given by the vendor must show the nation or tribe as the purchaser.

following information on the log of tax‑exempt sales they are

Payment must be from the funds of the nation or tribe.

required to maintain:

This certificate may not be used by officers, employees, or

— date the product is sold;

members of the nation or tribe to exempt their individual purchases

— name and address of the nation or tribe;

from New York State taxes. See Form DTF‑801, Certificate of

— reservation where product is delivered to the nation or tribe;

Indian Exemption for Certain Property or Services Delivered on

— type and quantity of product sold;

a Reservation, for information on exempting individual purchases

from New York State taxes.

— total sales price; and

— any other pertinent information that would substantiate the

Note: Purchases made and delivered off the reservation may be

exempt sale.

exempt from state and local sales tax but will be subject to all other

state taxes.

Once issued, the certificate is considered part of each order given

to the vendor and remains in force until revoked by the qualified

Definitions

nation or tribe or the Department of Taxation and Finance.

Motor fuel means gasoline, benzol, reformulated blendstock

The vendor must certify that the sale was made on a qualified

for oxygenate blending, conventional blendstock for oxygenate

reservation. The vendor must also keep this exemption certificate

blending, E85, fuel grade ethanol that meets the ASTM

for at least three years after the due date of the last return to which

International active standards specifications D4806 or D4814 or

it relates or the date the return was filed, if later. Every vendor

other product which is suitable for use in operation of a motor

accepting this certificate must maintain a method of associating

vehicle engine.

sales made to the qualified nation or tribe with the certificate

Diesel motor fuel means No. 1 diesel fuel, No. 2 diesel fuel,

on file. Vendors must also comply with all other record keeping

biodiesel, kerosene, fuel oil or other middle distillate and also motor

requirements, as the books and records of the seller are subject to

fuel suitable for use in the operation of an engine of the diesel type.

audit by the Department of Taxation and Finance.

It does not include any product specifically designated No. 4 diesel

fuel.

Need help?

Qualified Indian reservations

Visit our Web site at

• get information and manage your taxes online

• Allegany

• Poospatuck

• check for new online services and features

• Cattaraugus

• St. Regis Mohawk (Akwesasne)

• Oil Spring

• Shinnecock

Telephone assistance

• Oneida

• Tonawanda

• Onondaga

• Tuscarora

Miscellaneous Tax Information Center:

(518) 457-5735

To order forms and publications:

(518) 457-5431

Qualified Indian nations or tribes

• Cayuga Nation

• Saint Regis Mohawk Tribe

Text Telephone (TTY) Hotline (for persons with

• Oneida Nation of

• Seneca Nation of Indians

hearing and speech disabilities using a TTY):

(518) 485-5082

New York

• Shinnecock Indian Nation

Persons with disabilities: In compliance with the

• Onondaga Nation

• Tonawanda Band of Seneca

Americans with Disabilities Act, we will ensure that our

• Poospatuck or

• Tuscarora Nation

lobbies, offices, meeting rooms, and other facilities are

Unkechauge Nation

accessible to persons with disabilities. If you have questions

about special accommodations for persons with disabilities, call

the information center.

Use of this certificate

This certificate is not valid for purchases made for resale or for

purchases made and delivered off a qualified reservation.

It may be used to purchase motor fuel or diesel motor fuel free

of state taxes only when purchased from a registered dealer

operating a retail business on a qualified reservation or a registered

distributor who delivers to the nation or tribe’s own facilities located

on its qualified reservation. Under no circumstances, however, may

it be used to purchase fuel delivered to a retail service station.

Form Ft-939 - Certificate Of Tax Exemption For A Qualified Indian Nation Or Tribe On Purchases Of Motor Fuel And Diesel Motor Fuel Page 2

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