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New York State and Local Sales and Use Tax Exempt Use Certificate
If you have a valid Certificate of Authority, you may use Form ST-121
to purchase, rent, or lease tangible personal property or services
exempt from tax to the extent indicated in these instructions.
Complete all required entries on the form and give it to the seller.
You may use Form ST-121 as a blanket certificate covering the first
and subsequent purchases of the same general type of property or
service. However, each subsequent sales slip or purchase invoice
(excluding utility bills) based on this blanket certificate must show
your name, address, and Certificate of Authority identification
number.
If you make further purchases from the seller that do not qualify for
the exemption, you must pay the appropriate sales tax at the time of
purchase.
http://www.tax.state.ny.us/pdf/2007/fillin/st/st121_507_fill_in.pdf |