New York · Resale certificates
New York resale certificate, Form ST-120, done for you.
New York's resale certificate is Form ST-120, the New York State and Local Sales and Use Tax Resale Certificate. A New York registered vendor completes Part 1 with their Certificate of Authority behind it; an out of state purchaser not required to register in New York uses Part 2. The seller keeps the certificate and needs it in hand within 90 days of delivery.
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Who you are dealing with
New York State Department of Taxation and Finance
- Handles:
- Publishes Form ST-120 and the exemption certificate rules. The completed certificate goes to the seller, who retains it; the buyer's Certificate of Authority is the registration behind Part 1.
- System:
- The form is a PDF between purchaser and seller; the Certificate of Authority registers through New York Business Express
- Form:
- Form ST-120, New York State and Local Sales and Use Tax Resale Certificate, as a single-use or blanket certificate; unmarked, it is deemed single-use, and temporary vendors must issue single-use
New York State Department of Taxation and Finance, resale certificates
File ST-120: issue a New York resale certificate
It goes to the agency named above, through the system listed beside it. We prepare it, file it, and send you the written confirmation.
State fee. $0. The certificate is a form between purchaser and seller. The Certificate of Authority behind it is covered on the New York sales tax registration page.
Our fee. $180 per state, flat. State fees are passed through at cost.
When you issue a certificate
You need an ST-120 when a New York supplier asks for documentation before selling you inventory without sales tax. A purchaser registered as a New York vendor completes Part 1 with a valid Certificate of Authority; a purchaser not registered and not required to be registered in New York completes Part 2 with their home state registration, or states that none is issued there. Whether a purchase qualifies as resale is a determination for your CPA.
What comes next
Not applicable. Nothing is filed with the state in the ordinary sense, though the form itself notes it is deemed a document filed with the Tax Department for prosecution purposes, which is New York's way of saying a false certificate is a prosecutable filing.
How long it takes
There is no state processing. The clock that matters is the seller's: the certificate must be in the seller's possession within 90 days of the delivery of the property or the performance of the service, and the seller keeps it for at least three years after the due date of the return it relates to.
What we do
We confirm what this state requires, prepare the certificate or the application at your direction, and deliver the finished document. We do not tell you a purchase is nontaxable. We do not register a payroll account. You keep the client. We never email them.
What makes New York harder than average
- The 90 day clock is on the seller, and it is shorter than an invoice cycle. A properly completed certificate must reach the seller within 90 days of delivery, so suppliers who chase paperwork are protecting themselves, not being difficult.
- Unmarked means single-use. If the blanket box is not checked the certificate is deemed single-use, and a supplier holding a single-use certificate has nothing on file for the next order. Temporary vendors cannot issue blanket certificates at all.
- Part 1 or Part 2 is a real decision. A New York registered vendor certifies with their Certificate of Authority; an out of state purchaser certifies they are not required to register in New York, naming their home jurisdiction's registration or stating that none is issued. Filling the wrong part is a defective certificate.
- The penalty schedule is printed on the form: 100 percent of the tax due, $50 for each fraudulent certificate, possible felony prosecution, and revocation of the Certificate of Authority. New York treats the certificate as a filing for prosecution purposes.
How New York compares
Whether a state issues the certificate or has you prepare it decides everything about the paperwork. The guide sets New York beside the other documented states.
Questions and answers
What is New York's resale certificate form?
Form ST-120, the New York State and Local Sales and Use Tax Resale Certificate. The purchaser completes it and gives it to the seller, who retains it. It is not mailed to the Tax Department.
Do I need a Certificate of Authority to issue an ST-120?
For Part 1, yes: the form is for use by a purchaser registered as a New York State sales tax vendor with a valid Certificate of Authority. An out of state purchaser not required to register in New York uses Part 2 instead, quoting their home jurisdiction's registration. If you need the Certificate of Authority itself, that is the sales tax registration service.
Can an out-of-state business use ST-120?
Yes, through Part 2, by certifying it is not registered and not required to be registered as a New York vendor, and naming the state or jurisdiction where it is registered to collect sales tax or VAT. If the home jurisdiction issues no registration number, the form says to indicate the business location and write not applicable.
Is an ST-120 single-use or blanket?
Either, chosen by a checkbox. Unmarked, the form is deemed a single-use certificate, and temporary vendors must issue single-use certificates. A blanket certificate covers ongoing purchases from that seller.
How long does the seller keep an ST-120?
At least three years after the due date of the return to which it relates, and the seller must have received it within 90 days of the delivery or performance. Both durations are the seller's protection, which is why suppliers insist on the paperwork upfront.
What do you need from me to start?
The business legal name and address, your New York Certificate of Authority number for Part 1 or your home state registration for Part 2, the suppliers who need certificates, and whether each is single-use or blanket. Whether a purchase qualifies for resale is your CPA's call.
Also in New York
A resale certificate rests on a sales tax registration in most states, so if the business is not registered yet, start there.
Agency details verified 2026-09-30
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.