Application for an Exempt Organization Certificate State and Local Sales and Use Tax - ST-119.2 - Fill in the Tax Law section and organization details

Sep 19, 2026

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Application ST-119.2 is used to request an exempt organization certificate for state and local sales and use tax. The form collects organization identifiers, addresses, contact information, and the date formally organized, then requires selecting the relevant Tax Law section and purpose for the exemption. It also asks questions about sales tax registration, distributions to private individuals, attempts to influence legislation or political activity, amateur sports support, and whether federal IRC exemptions apply, with attachments when required.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Organization and contact information

Exemption claim selection (Tax Law sections)

Purposes under § 1116(a)(4)

Exemption details for other qualifying categories

Sales tax registration and related questions

Registration status and identification number

Distributions and private benefit

Political and legislative activity

Federal income tax exemption checks

IRC § 501(c)(3) and branch/chapter coverage

Organization type selection and required attachments

Department of Taxation and Finance Application for an Exempt Organization Certificate State and Local Sales and Use Tax ST-119.2 (6/25) | Name of organization | | | | Organization’s telephone number ( ) | | | | --- | --- | --- | --- | --- | --- | --- | | Physical address (number and street) | | City | | | State | ZIP code | | Mailing address | | City | | | State | ZIP code | | Name and title of person to be contacted (see instructions) | | | | Contact person’s telephone number ( ) | | | | Email address of person to be contacted | | | | Contact person’s fax number ( ) | | | | Date formally organized | Date incorporated | | Employer identification number | | | | Mark an X in the appropriate box to indicate the Tax Law section under which you are claiming exempt status. 1a § 1116(a)(4): Mark an X in the appropriate box to indicate the purpose for which you are claiming exempt status (see instructions) . Religious Testing for public safety Prevention of cruelty to children or animals Charitable Scientific Fostering national or international amateur sports competition Educational Literary 1b § 1116(a)(5): A post or organization organized in New York State of past or present members of the United States armed forces, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization organized in New York State (see instructions) . What percentage of your members are past or present members of the United States armed forces?........... % What percentage of your members are cadets or are spouses, widows, widowers, ancestors, or lineal descendants of past or present members of the United States armed forces or of cadets? ........................ % What percentage of your members do not fall within either of the above categories? ..................................... % If the post or organization has received a federal ruling on its exemption claim, attach a copy of the federal determination letter confirming your Internal Revenue Code (IRC) § 501(c)(19) exemption. 1c § 1116(a)(6) : This form is optional for Indian nations or tribes residing in New York State: Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca, Shinnecock, Tonawanda and Tuscarora, and their wholly owned entities. This form must be signed by the governing chief or member of the ruling body of the Indian nation or tribe. The remainder of the form does not need to be completed. Skip to the Certification section (see instructions) . 1d § 1116(a)(7) : A not-for-profit corporation acting as a health maintenance organization subject to the provisions of Public Health Law Article 44. You must attach a copy of the certificate of authority issued by the New York State Health Department. 1e § 1116(a)(8): A cooperative or foreign corporation doing business in this state pursuant to the Rural Electric Cooperative Law. 1f § 1116(a)(9): A credit union, as defined by New York State Banking Law § 2(9), where it is the purchaser, user, or consumer of services or property, or where it is a vendor of services or property of a kind not ordinarily sold by private persons (see instructions) . 2 Are you currently registered for sales tax purposes with the Tax Department? .................................................. Yes If Yes, enter your sales tax identification number . If you answer Yes to questions 3 through 7, attach an explanation (see instructions) . 3 Has any distribution of the organization’s property ever been made to shareholders, members, or other individuals? ...................................................................................................................................................... Yes No No Page 2 of 2 ST-119.2 (6/25) 4 Does any part of the net earnings of the organization go to the benefit of any private shareholder or individual? Yes No 5 If you marked box 1a, has the organization ever attempted to influence

FAQs

What information must be provided on ST-119.2?

The form requests the organization’s name, addresses, telephone and email, the person to contact, and the date formally organized, plus an employer identification number. It also requires selection of the Tax Law section and purpose for the exemption claim.

How do you indicate the purpose for which the exemption is claimed?

Mark an X in the appropriate box for the Tax Law section under which exempt status is claimed, including the category listed under § 1116(a)(4) and related purpose options.

When are attachments required for federal or state-related exemption claims?

If the organization has received a federal exemption under IRC § 501(c)(3), attach the federal determination letter confirming the exemption. Additional documents are required based on the selected organization type, and explanations must be attached when certain questions are answered in a specified way.

Sep 19, 2026

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