EFTA02326462.pdf

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ST-120 (6/99, Resale Certificate Single-use certificate "44f:flanker certificate Date issued Temporary vendors must issue a single-use certificate Seller information - ',tease type or print Seller's name v Address C ty Stale -- ZIP code Purchaser information - plea I am engaged in the business 0' _ and principally serf iContractors may nor use this tea& to to purchase materials and supplies t Part 1 - To be completed by registered New York State sales tax vendors liprtity that I am: a New York State vendor iincrucIng ssions recipient) show vendor or entertainment vendor My valid Certificate of Authority Number -1 a New York State temporary vendor y va er icate o utnority Number is and expires on I ani*urchasing: A Tangible personal property !other than motor fuel or diesel motor fuel' • for resale it its present form or for resale as a phySiCal component part of tangible personal properly, • foe use in performing taxable services where the property win become a physical component part of the property upon Much the servces will be performed or the property will actually be transferred to the purchaser of the taxable service in coniunction with the performance of the service or B El A service for resale inducting the servicing of tangible personal property held for sale Part 2 - To be completed by non-New York State purchasers I certify that I am not registered nor am I required to oe registered as a New York State sales tax vendor I am registered to collect sales tax or value aoded fax (VAT( the following state/jurisdiction and have been issued the following registration number i It sales tax or VAT registration is not required and a registraion number is not issued by your home jurisdiction. indicate the location of your business and write not applicable on the line requesting the registration number I am purchasing: C Tangible personal property rather than motor fuel or diesel motor fuel; for resale and q rs being delivered directly by the seller to my customer or to an unaffiliated fulftIlment services provider in New York State Tangible personal property for resale that will be resold from a business located outside New York State Part 3 - Certification I. the purchaser, understand that: • I may not use th.s certificate to purchase items or services that are not for resale • If I purchase tangible personal property or services for resale, but I use or consume the tangible personal property or services mysell in New York State. I must report and pay the unpaid tax directly to New York State • I will incur tax liabilities in addition to penalty and interest, for any misuse of this certificate Mane type or print Pie sales tax leilaffida0n Sheet C ty Substantial penalties will result from misuse of this certificate. EFTA_R1_01247747 EFTA02326462  ST-120 ;6,99) rbacki Instructions For Use of Resale Certificates Form ST -120. Pesaro Gerttheate is a SalOS •ax exempt on vendors may not issue a blanket certificate A temporary vendor s certificate This certificate is only for use by a purchaser who: a vendor !other than a show or entertainment vendor, who. in no A - registered as a New York Stale sales tax vendor and has a more than two consecutive quarters in any 12-month period. veld Certificate of Authority issued by the Tax Department makeS sales of tangible personal property or services that are and is making purchases of tangible personal property (other subject to tax than motor fuel or diesel motor fueli or services that will be resold or transferred to the purchasers customers or This certificate does not exempt prepaid sales tax or ogarenes 8 is not 'soured to be registered with the New York State Tax Department This certificate may not be used to purchase motor fuel or diesel motor fuel • is registered with another state. the District of Columbia. a Province of Canada or other country or is located in a state. province or country which does not require sellers to register II you intentionally issue a fraudulent exemption certificate you moil for sales tax or VAT purposes. and become liable lor penalties and interest in addition to the sales :s purchasing items for resale that will be either tax initially due Some penalties that may apply 1) delivered by the seller to tne purchasers customer or to • 100°. of the tax due an unaffiliated fulfillment service provider located in New • S60 for each fraudulent exemption certificate issued York State. or • a misdemeanor penalty consisting of fines nor to exceed 2: delivered to the purchaser in New York State but resold $10000 for an ndividual or 920 000 for a corporation frorr a business located outside the state • loss of your Certificate of Authority Note: For purposes of 1i above delivery by the selle• if-crudes delivery h the sellers own vehicle or by common To the Seller carrier regardless of who arranges tor the transportation If you are a New York Slate registered vendor and accept an exemption document you vial be protected from liability for the tax if the certificate is valid If among other things a purchaser has any pace of business or sa espeope in New York Stale or owns or leases tangible personal property in the State the purchaser is required to be The certificate will be considered va id d it was registered in New York Stale If you need help determining if • accepted in good faith you are required to register because you engage in Some other • in the vendors possession within 90 days of the transaction and activity in the State contact tne Department (see the Need Help section) However a purchaser who is not otherwise e properly Completed iall required entries were Made; required to be registered :n New York may purchase fulfillment services from an unaffiliated New York ',Ailment Service provider and have its tangible personal property located on the A certificate is accepted in good faith when a setter has no premises o' the provider without being required to be registered knowledge that the exemption certificate is false or is fraudulently in New York State given and reasonable ordinary due care is exercised in the acceptance of the certificate lf you meet the registration requirements and engage in business activities in New York State without possessing a valid Certificate You must get a proper), completed exemption certificate Irom your of Authority you will be subject to penalty of up 10 $500 'or the customer no later than 90 days after the delivery of the property first day on whcn you make a sale or purchase and up to 9200 or the performance of the Service When you receive a certificate for each additional day up to a maximum of $10.000 after the 90 days both you and the purchaser are Sullied to the burden of proving that the sale was exempt and additional documentation may be required An exemption certificate received Limitations on use on time that is not properly completed will be considered Contractors cannot use this certificate They must either satisfactory if the deficiency IS corrected within a reasonable period YOU must also maintain a method of associating an invoice • issue Form S1-120 1 Contractors Exempt Purchase Certificate ,or other source document' for an exempt sale made to a it the tang bre personal property being purchased qualities for customer with the exemption certificate you have on file from that exemption as specified by the certificate. or customer e issue Form AU-297 Direct Payment Permit or e pay sales tax at the time of purchase Invalid exemption certificates - Sales transactions which are not supported by valid exemption certificates are deemed to be Contractors are entitled to a refund or credit of sales tax paid on taxable retail sales The burden of prod that the tax was not materiaS used n repairing servicing or maintaining real property required to be collected is upon the seller if the materials are transferred to the purchaser of the taxable service n conjunction w th the performance Of the service For additional information see Publication 862 Sales and Use Tax Retention of exemption certificates You must keep this Classifications of Capital Improvements and Repairs to Real certificate for at least three yews after the due date of the Property return to which it relates or the date the return was filed it later To the Purchaser Cnter alt the information reouested on the front of this form EZ I Need Help? Tax intormation 1 800 972-'233 Forms and publications 1 800 462.8100 You may check the Bianket certificate box to cover ail purchases prom outside the US and outside Canada 918i 486-6800 of the same general type of property or service purchased for Fax -on-demand forms 1 800 748.3676 resale If you do not check the Blanket certificate box the Internet access http /Mimi/tax state ny us certificate win be deemed a Srnore.use certrlicate Temporary Hearing and speech .mpaired 1 800 634-2110 EFTA_R1_01247748 EFTA02326463