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The form instructs vendors to collect tax unless a properly completed certificate is provided within 90 days and requires keeping the certificate for at least three years. It lists authorized exemption reasons (A-J) and requires the purchaser to complete page 2 certification before it is valid, with specific limits such as not applying to motor fuel or diesel motor fuel.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/new-york-state-and-local-sales-and-use-tax-contractor-exempt-purchase-certificate/304898/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/new-york-state-and-local-sales-and-use-tax-contractor-exempt-purchase-certificate/304898.png","ImageObject",442,249,{"name":88,"@type":89},"Lucas Martin","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who can use the New York Contractor Exempt Purchase Certificate?","Question",{"text":108,"@type":109},"Only contractors registered with the New York State Tax Department for sales tax purposes may use it to make exempt purchases.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must vendors do when they receive this certificate?",{"text":113,"@type":109},"Vendors must collect tax on taxable property or services unless the completed exempt purchase certificate is provided in the required timeframe and is properly completed, and the vendor must follow the certificate instructions.",{"name":115,"@type":106,"acceptedAnswer":116},"When does this certificate become valid, and what are common restrictions?",{"text":117,"@type":109},"The certificate is not valid unless the purchaser completes the certification on page 2. It also cannot be used to purchase motor fuel or diesel motor fuel exempt from tax, and there are cautions regarding exempt services and items that do not become part of the finished 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Tax Department for sales tax purposes.  \n\n| To vendors:  \u003Cbr>You must collect tax on any sale of taxable property or services unless  \u003Cbr>completed exempt purchase certificate not later than 90 days after the   \u003Cbr>rendered.In addition,you must keep the certificate for at least three years,a   |  the contractor gives you a properly  \u003Cbr>property is sold or service is  \u003Cbr>s explined in the instructions   |\n| --- | --- |\n\nThis form cannot be used to purchase motor fuel or diesel motor fuel exempt from tax.  \nTo contractors and vendors:Read the instructions on pages 3 and 4 carefully before completing or accepting this certificate.  \n\n| Name of seller   | Name of purcha   | sing contractor   |\n| --- | --- | --- |\n| Street address   | Street address   |  |\n| State  \u003Cbr>ZIP code  \u003Cbr>City   | City   | State  \u003Cbr>ZIP code   |\n\n1.I have been issued a New York State Certificate of Authority,                                (enter your sales tax identification number),to collectNew York State and local sales and use tax,and that certificate has not expired or been suspended or revoked.  \n2.The tangible personal property or service being purchased willbe used on the following project:located at                                                                                                            for and with                                                                                                          pursuant to prime contract dated                              \n3.These purchases are exempt from sales and use tax because:(Mark an X in the appropriate box;for further explanation,see items A through Pin the instructions on pages 3 and 4.)  \n□c.The tangible personal property will be used:  \n□A.The tangible personal property willbe usedin the above project to create a buildingor structure or to improve real property orto maintain,service,or repair a building,structure,or real property,owned byan organization exempt under Tax Lawsection 1116(a).(For example,New YorkState government entities,United Statesgovernmental entities,United Nations andany international organization of which theUnited States is a member,certain posts ororganizations of past or present membersof the armed forces,and certain nonprofitorganizations and Indian nations or tribesthat have received New York State sales taxexempt organization status.)The tangiblepersonal property will become an integralcomponent part of such building,structure,orreal property.  \n·in an Internet data center when the property  \nis to be incorporated as part of a capital  \nimprovement;or  \n·directly and predominantly in connection  \nwith telecommunications services for sale or  \nInternet access services for sale;or  \n·directly and predominantly by a television or  \nradio broadcaster in connection with producing  \nor transmitting live or recorded programs.  \n□D.The tangible personal property,including  \nproduction machinery and equipment,is for  \ninstallation in the above project and will remain  \ntangible personal property after installation.  \nE.The tangible personal property will becomean integral component part of a building,structure,or real property,used predominantly(more than 50%)either in the productionphase of farming or in a commercial horseboarding operation,or in both.  \nB.The tangible personal property is productionmachinery and equipment,and it will beincorporated into real property.  \nNote:This certificate is not valid unless the purchaser completes the certification on page 2.  \nPage 2 of 4 ST-120.1(5/16)  \n□F.The machinery or equipment will be useddirectly and predominantly to control,prevent,or abate pollution or contaminants frommanufacturing or industrial facilities.  \n□G.The tangible personal property is residential orcommercial solar energy systems equipment.(Note:Item G purchases ","cbCaiiRxdySHJxjb","https://ap.wps.com/l/cbCaiiRxdySHJxjb","pdf",4193337,"English","# Contractor Exempt Purchase Certificate\n## Who may use the certificate\n## Vendor requirements and record retention\n## Prohibited uses (motor fuel/diesel)\n## How to complete the certificate\n## Exemption reasons (A through J)\n## Certification and validity note","[{\"question\":\"Who can use the New York Contractor Exempt Purchase Certificate?\",\"answer\":\"Only contractors registered with the New York State Tax Department for sales tax purposes may use it to make exempt purchases.\"},{\"question\":\"What must vendors do when they receive this certificate?\",\"answer\":\"Vendors must collect tax on taxable property or services unless the completed exempt purchase certificate is provided in the required timeframe and is properly completed, and the vendor must follow the certificate instructions.\"},{\"question\":\"When does this certificate become valid, and what are common restrictions?\",\"answer\":\"The certificate is not valid unless the purchaser completes the certification on page 2. It also cannot be used to purchase motor fuel or diesel motor fuel exempt from tax, and there are cautions regarding exempt services and items that do not become part of the finished project.\"}]","New York State and Local Sales and Use Tax - Contractor Exempt Purchase Certificate | PDF",1789819192]