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It includes customer and contractor certification sections, signatures, and instructions on sales tax, interest, penalties, and criteria versus repairs.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/st-124-certificate-of-capital-improvement-new-york-state-and-local-sales-and-use-tax/302943/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/st-124-certificate-of-capital-improvement-new-york-state-and-local-sales-and-use-tax/302943.png","ImageObject",442,249,{"name":42,"@type":43},"McGucket","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the purpose of Form ST-124 (Certificate of Capital Improvement)?","Question",{"text":62,"@type":63},"It is used to document and certify that the customer’s described work will result in a capital improvement to real property, supported by customer completion and contractor acceptance in good faith.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Can Form ST-124 be used to purchase building materials exempt from tax?",{"text":67,"@type":63},"No. The certificate may not be used to purchase building materials or other tangible personal property tax free.",{"name":69,"@type":60,"acceptedAnswer":70},"When is a contractor considered not required to collect tax from the customer for the capital improvement?",{"text":71,"@type":63},"If the work qualifies as a capital improvement, the contractor must pay tax on purchases of materials but is not required to collect tax from the customer for the capital improvement.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302943,1790050489,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},1236954412713,"https://us-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Department of Taxation and Finance  \nNew York State and Local Sales and Use Tax  \nCertificate of Capital Improvement  \nST-124  \n(12/15)  \nAfter this certificate is completed and signed by both the customer and the contractor performing the capital improvement, it must be kept by the contractor. Copies of this certificate must be furnished to all subcontractors on the job and retained as part of their records.  \nRead this form completely before making any entries.  \nThis certificate may not be used to purchase building materials exempt from tax.  \n\n| Name of contractor (print or type) | Name of customer (print or type) |\n| --- | --- |\n| Address (number and street) | Address (number and street) |\n| City State ZIP code | City State ZIP code |\n|  | Sales tax Certificate of Authority number (if any) |\n\nTo be completed by the customer  \nDescribe capital improvement to be performed:  \n\n|  |\n| --- |\n|  |\n\n\n| Project name |  |  |\n| --- | --- | --- |\n| Street address (where the work is to be performed) | City | State ZIP code |\n\nI certify that:  \n• I am the (mark an Xin one)  owner  tenant of the real property identified on this form; and  \n• the work described above will result in a capital improvement to the real property as outlined in the instructions of this form; and  \n• this contract (mark an Xin one)  includes  does not include the sale of any items that will not become a permanent part of the real property (for example, a free-standing microwave or washing machine) .  \nI understand that:  \n• I will be responsible for any sales tax, interest, and penalty due on the contractor’s total charge for tangible personal property and for labor if it is determined that this work does not qualify as a capital improvement; and  \n• I will be required to pay the contractor the appropriate sales tax on tangible personal property (and any associated services) when the property installed by the contractor does not become a permanent part of the real property; and  \n• I will be subject to civil or criminal penalties (or both) under the Tax Law if I issue a false or fraudulent certificate.  \n\n| Signature of customer | Title | Date |\n| --- | --- | --- |\n\nTo be completed by the contractor  \nI, the contractor, certify that I have entered into a contract to perform the work described by the customer named above, and that I accept this form in good faith. (A copy of the written contract, if any, is attached. ) I understand that my failure to collect tax as a result of accepting an improperly completed certificate will make me personally liable for the tax otherwise due, plus penalties and interest.  \n\n| Signature of contractor or officer | Title | Date |\n| --- | --- | --- |\n\nThis certificate is not valid unless all entries are completed.  \nPage 2 of 2 ST-124 (12/15)  \nInstructions  \nWhen the customer completes this certificate and gives it to the contractor, who accepts it in good faith, it is evidence that the work to be performed will result in a capital improvement to real property.  \nA capital improvement to real property is an addition or alteration to real property that:  \n(a) substantially adds to the value of the real property or appreciably prolongs the useful life of the real property, and  \n(b) becomes part of the real property or is permanently affixed to the real property so that removal would cause material damage to the property or article itself, and  \n(c) is intended to become a permanent installation. The work performed by the contractor must meet all three of these requirements to be considered a capital improvement. This certificate may not be issued unless the work qualifies asa capital improvement. See Tax Bulletin Capital Improvements (TB-ST-104) .  \nIf a contractor performs work that constitutes a capital improvement, the contractor must pay tax on the purchase of building materials or other tangible personal property, but is not required to collect tax from the customer for the capital improvement. No credit or refund is allowe","cbCaijbFs87WpVqk","https://ap.wps.com/l/cbCaijbFs87WpVqk","pdf",318361,"English","# To be completed by the customer\n## Customer certifications and sales tax understanding\n## Project details\n# To be completed by the contractor\n## Contractor acceptance and tax collection liability\n# Instructions","[{\"question\":\"What is the purpose of Form ST-124 (Certificate of Capital Improvement)?\",\"answer\":\"It is used to document and certify that the customer’s described work will result in a capital improvement to real property, supported by customer completion and contractor acceptance in good faith.\"},{\"question\":\"Can Form ST-124 be used to purchase building materials exempt from tax?\",\"answer\":\"No. The certificate may not be used to purchase building materials or other tangible personal property tax free.\"},{\"question\":\"When is a contractor considered not required to collect tax from the customer for the capital improvement?\",\"answer\":\"If the work qualifies as a capital improvement, the contractor must pay tax on purchases of materials but is not required to collect tax from the customer for the capital improvement.\"}]","ST-124 - Certificate of Capital Improvement - New York State and Local Sales and Use Tax | PDF",1789798714]